The carrying amounts of each class of property, plant and equipment were as follows:

	December 31
	2017		2018
	NT$		NT$		US$ (Note 4)

Land	$	3,258,518	$	10,165,969	$	332,113
Buildings and improvements		58,272,864		78,963,937		2,579,678
Machinery and equipment		66,185,198		108,087,970		3,531,133
Other equipment		1,588,113		6,463,160		211,145
Construction in progress and machinery in transit		5,863,713		10,911,552		356,470

	$	135,168,406	$	214,592,588	$	7,010,539

For the year ended December 31, 2016

	Land			Buildings and improvements			Machinery and equipment			Other equipment			Construction in progress and machinery in transit			Total
	NT$			NT$			NT$			NT$			NT$			NT$

Cost

Balance at January 1, 2016	$	3,381,300		$	94,447,932		$	243,283,607		$	7,722,408		$	6,397,760		$	355,233,007
Additions		-			22,341			94,480			470,901			27,093,140			27,680,862
Disposals		-			(684,698	)		(5,956,179	)		(159,822	)		(268,782	)		(7,069,481	)
Reclassification		-			5,110,102			19,661,732			691,276			(25,463,285	)		(175	)
Acquisitions through business combinations		-			-			-			1,159			-			1,159
Effect of foreign currency exchange differences		(16,287	)		(2,637,502	)		(8,882,884	)		(251,261	)		(45,291	)		(11,833,225	)

Balance at December 31, 2016	$	3,365,013		$	96,258,175		$	248,200,756		$	8,474,661		$	7,713,542		$	364,012,147

Accumulated depreciation and impairment

Balance at January 1, 2016	$	-		$	34,646,878		$	164,568,298		$	5,907,414		$	113,342		$	205,235,932
Depreciation expenses		-			5,114,263			22,983,290			864,061			-			28,961,614
Impairment losses recognized		-			620			876,123			5,564			5,924			888,231
Disposals		-			(449,198	)		(5,544,489	)		(151,875	)		(100,049	)		(6,245,611	)
Reclassification		-			(5,123	)		9,660			(4,537	)		-			-
Acquisitions through business combinations		-			-			-			824			-			824
Effect of foreign currency exchange differences		-			(1,077,896	)		(7,392,888	)		(236,371	)		(1,929	)		(8,709,084	)

Balance at December 31, 2016	$	-		$	38,229,544		$	175,499,994		$	6,385,080		$	17,288		$	220,131,906

For the year ended December 31, 2017

	Land			Buildings and improvements			Machinery and equipment			Other equipment			Construction in progress and machinery in transit			Total
	NT$			NT$			NT$			NT$			NT$			NT$

Cost

Balance at January 1, 2017	$	3,365,013		$	96,258,175		$	248,200,756		$	8,474,661		$	7,713,542		$	364,012,147
Additions		-			350,434			102,301			130,659			23,094,288			23,677,682
Disposals		-			(609,294	)		(8,449,949	)		(763,937	)		(73,248	)		(9,896,428	)
Reclassification		(35,965	)		6,483,392			18,331,738			174,947			(25,428,464	)		(474,352	)
Effect of foreign currency exchange differences		(70,530	)		(2,294,779	)		(4,986,843	)		(204,250	)		557,595			(6,998,807	)

Balance at December 31, 2017	$	3,258,518		$	100,187,928		$	253,198,003		$	7,812,080		$	5,863,713		$	370,320,242

Accumulated depreciation and impairment

Balance at January 1, 2017	$	-		$	38,229,544		$	175,499,994		$	6,385,080		$	17,288		$	220,131,906
Depreciation expenses		-			5,156,558			22,722,307			746,422			-			28,625,287
Impairment losses recognized		-			2,310			286,880			368			-			289,558
Disposals		-			(478,903	)		(7,540,654	)		(720,319	)		(17,288	)		(8,757,164	)
Reclassification		-			(210,080	)		34,452			(24,117	)		-			(199,745	)
Effect of foreign currency exchange differences		-			(784,365	)		(3,990,174	)		(163,467	)		-			(4,938,006	)

Balance at December 31, 2017	$	-		$	41,915,064		$	187,012,805		$	6,223,967		$	-		$	235,151,836

For the year ended December 31, 2018

	Land		Buildings and improvements			Machinery and equipment			Other equipment			Construction in progress and machinery in transit			Total
	NT$		NT$			NT$			NT$			NT$			NT$

Cost

Balance at January 1, 2018	$	3,258,518	$	100,187,928		$	253,198,003		$	7,812,080		$	5,863,713		$	370,320,242
Additions		-		144,898			192,673			84,860			38,669,807			39,092,238
Disposals		-		(677,206	)		(26,493,282	)		(2,251,060	)		(34,902	)		(29,456,450	)
Reclassification		-		5,388,709			32,060,513			2,148,211			(39,612,324	)		(14,891	)
Acquisition through business combinations (Note 30)		6,880,400		37,127,957			95,810,062			11,122,171			5,781,189			156,721,779
Effect of foreign currency exchange differences		27,051		(464,275	)		(929,579	)		(78,095	)		244,069			(1,200,829	)

Balance at December 31, 2018	$	10,165,969	$	141,708,011		$	353,838,390		$	18,838,167		$	10,911,552		$	535,462,089

	Land		Buildings and improvements			Machinery and equipment			Other equipment			Construction in progress and machinery in transit		Total
	NT$		NT$			NT$			NT$			NT$		NT$

Accumulated depreciation and impairment

Balance at January 1, 2018	$	-	$	41,915,064		$	187,012,805		$	6,223,967		$	-	$	235,151,836
Depreciation expenses		-		6,325,948			31,751,251			1,816,587			-		39,893,786
Impairment losses recognized		-		29,531			97,680			5,860			-		133,071
Disposals		-		(491,033	)		(25,704,778	)		(2,070,302	)		-		(28,266,113	)
Reclassification		-		(265	)		-			-			-		(265	)
Acquisition through business combinations (Note 30)		-		15,097,920			53,210,063			6,428,174			-		74,736,157
Effect of foreign currency exchange differences		-		(133,091	)		(616,601	)		(29,279	)		-		(778,971	)

Balance at December 31, 2018	$	-	$	62,744,074		$	245,750,420		$	12,375,007		$	-	$	320,869,501

	Land		Buildings and improvements			Machinery and equipment			Other equipment			Construction in progress and machinery in transit			Total
	US$ (Note 4)		US$ (Note 4)			US$ (Note 4)			US$ (Note 4)			US$ (Note 4)			US$ (Note 4)

Cost

Balance at January 1, 2018	$	106,453	$	3,273,046		$	8,271,741		$	255,213		$	191,562		$	12,098,015
Additions		-		4,734			6,294			2,772			1,263,306			1,277,106
Disposals		-		(22,124	)		(865,511	)		(73,540	)		(1,140	)		(962,315	)
Reclassification		-		176,044			1,047,387			70,180			(1,294,097	)		(486	)
Acquisition through business combinations (Note 30)		224,776		1,212,936			3,130,025			363,351			188,866			5,119,954
Effect of foreign currency exchange differences		884		(15,168	)		(30,368	)		(2,551	)		7,973			(39,230	)

Balance at December 31, 2018	$	332,113	$	4,629,468		$	11,559,568		$	615,425		$	356,470		$	17,493,044

Accumulated depreciation and impairment

Balance at January 1, 2018	$		$	1,369,326		$	6,109,533		$	203,331		$	-		$	7,682,190
Depreciation expense		-		206,663			1,037,283			59,346			-			1,303,292
Impairment losses recognized		-		965			3,191			192			-			4,348
Disposals		-		(16,042	)		(839,751	)		(67,635	)		-			(923,428	)
Reclassification		-		(9	)		-			-			-			(9	)
Acquisition through business combinations (Note 30)		-		493,235			1,738,323			210,003			-			2,441,561
Effect of foreign currency exchange differences		-		(4,348	)		(20,144	)		(957	)		-			(25,449	)

Balance at December 31, 2018	$	-	$	2,049,790		$	8,028,435		$	404,280		$	-		$	10,482,505