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Investments Accounted for Using the Equity Method (Tables)
 12 Months Ended
Dec. 31, 2018
Text block [abstract]  
Summary of Investments Accounted for Using the Equity Method
    December 31
    2017   2018
    NT$   NT$   US$ (Note 4)
             
Investments in associates   $ 48,267,237     $ 9,131,814     $ 298,328  
Investments in joint venture     486,514       180,494       5,896  
                         
    $ 48,753,751     $ 9,312,308     $ 304,224  
Summary of Investments in Associates Accounted for using the Equity Method

 

a. Investments in associates

 

1) Investments in associates accounted for using the equity method consisted of the following:

 

            Carrying Amount as of December 31
            2017   2018
        Operating   NT$   NT$   US$ (Note 4)
Name of Associate   Main Business   Location            
                     
Material associate                    
SPIL   Engaged in the assembly, testing and turnkey services of integrated circuits   R.O.C.   $ 45,210,371     $ -       $ -    
                                 
Associates that are not individually material                                
Deca Technologies Inc.
（”DECA”）		   Holding company and the group engaged in manufacturing, development and marketing of wafer level packaging and interconnect technology   British Cayman Islands     1,583,124       866,312       28,302  
                                 
Hung Ching Development & Construction Co. (“HC”)   Engaged in the development, construction and leasing of real estate properties   R.O.C.     1,248,711       1,095,233       35,780  

 

 

            Carrying Amount as of December 31
            2017   2018
        Operating   NT$   NT$   US$ (Note 4)
Name of Associate   Main Business   Location            
                     
  Hung Ching Kwan Co. (“HCK”)   Engaged in the leasing of real estate properties   R.O.C.   $ 309,630     $ 295,772     $ 9,663  
  Advanced Microelectronic Products Inc. (“AMPI”)   Engaged in integrated circuit   R.O.C.     215,550       184,134       6,015  
ChipMOS Technologies Inc. (“ChipMOS”)   Engaged in the packaging and testing of semiconductors   R.O.C.     -         4,237,982       138,451  
  Yann Yuan Investment Co., Ltd. (“Yann Yuan”)   Engaged in investing activities   R.O.C.     -         2,752,530       89,923  
              48,567,386       9,431,963       308,134  
    Less: Deferred gain on transfer of land         300,149       300,149       9,806  
                                 
            $ 48,267,237     $ 9,131,814     $ 298,328  

 

2) At each balance sheet date, the percentages of ownership held by the Group were as follows:

 

    December 31
    2017   2018
         
SPIL     33.29 %     -    
DECA     22.04 %     22.04 %
HC     26.22 %     26.22 %
HCK     27.31 %     27.31 %
AMPI     38.76 %     38.76 %
ChipMOS     -         20.47 %
Yann Yuan     -         32.21 %

 

 
Summary of Fair Values of Investments in Associates with Available Published Price Quotation
3) Fair values (Level 1 inputs in terms of IFRS 13) of investments in associates with available published price quotation are summarized as follows:

 

    December 31
    2017   2018
    NT$   NT$   US$ (Note 4)
             
SPIL   $ 52,176,190     $ -       $ -    
HC   $ 1,695,156     $ 1,537,307     $ 50,222  
AMPI   $ 468,572     $ 369,925     $ 12,085  
ChipMOS   $ -       $ 3,886,561     $ 126,970  
Summarized Financial Information
4) Summarized financial information in respect of the Group’s material associate

 

The summarized financial information below represents amounts shown in SPIL’s consolidated financial statements prepared in accordance with IFRSs and adjusted by the Group for equity method accounting purposes.

 

    December 31, 2017
    NT$
     
Current assets   $ 49,065,912  
Non-current assets     101,693,417  
Current liabilities     (26,194,615 )
Non-current liabilities     (27,213,266 )
         
Equity   $ 97,351,448  
         
Proportion of the Group’s ownership interest in SPIL     33.29 %
         
Net assets attributable to the Group   $ 32,408,297  
Goodwill     12,802,074  
         
Carrying amount   $ 45,210,371  

 

 

   

For the

Year Ended

December

31, 2016

  

For the

Year Ended

December

31, 2017

  

For the Period from January 1, 2018 through April 29, 2018
    NT$   NT$   NT$   US$ (Note 4)
                 
                 
Operating revenue   $ 85,111,913     $ 83,554,385     $ 26,169,040     $ 854,918  
Gross profit   $ 15,027,247     $ 12,464,792     $ 4,421,493     $ 144,446  
Profit before income tax   $ 7,351,661     $ 4,347,810     $ 848,072     $ 27,706  
                                 
Net profit   $ 5,484,462     $ 2,822,231     $ 413,317     $ 13,503  
Other comprehensive income  (loss)     (2,373,532 )     579,057       633,879       20,708  
                                 
Total comprehensive income   $ 3,110,930     $ 3,401,288     $ 1,047,196     $ 34,211  
Cash dividends received from SPIL   $ 3,941,740     $ 1,815,275     $ -     $ -  
Summary of Aggregate Information of Associates that are Not Individually Material
5) Aggregate information of associates that are not individually material

 

    For the Year Ended December 31
    2016   2017   2018
    NT$   NT$   NT$   US$ (Note 4)
                 
The Group’s share of:                
Net profit (loss)   $ (139,366 )   $ (190,532 )   $ 147,535     $ 4,820  
Other comprehensive income (loss)     (115,650 )     59,676       (613,471 )     (20,042 )
                                 
Total comprehensive loss   $ (255,016 )   $ (130,856 )   $ (465,936 )   $ (15,222 )
Summary of Aggregate Information of the Joint Venture that is Not Individually Material
3) Aggregate information of the Group’s joint venture that is not individually material

 

    For the Year Ended December 31
    2016   2017   2018
    NT$   NT$   NT$   US$ (Note 4)
                 
The Group’s share of net loss and total comprehensive loss   $ (90,478 )   $ (184,366 )   $ (306,156 )   $ (10,002 )