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Goodwill (Tables)

12 Months Ended

Dec. 31, 2018

Text block [abstract]

Summary of Goodwill

		Cost				Accumulated impairment				Carrying amount
		NT$				NT$				NT$

Balance at January 1, 2016		$	12,495,515			$	1,988,996			$	10,506,519
Acquisitions through business combinations (Note 30)			15,323				-				15,323
Effect of foreign currency exchange differences			(31,533	)			-				(31,533	)
Balance at December 31, 2016			12,479,305				1,988,996				10,490,309
Impairment losses recognized			-				425,117				(425,117	)
Effect of foreign currency exchange differences			(130,698	)			-				(130,698	)
Balance at December 31, 2017			12,348,607				2,414,113				9,934,494

		Cost				Accumulated impairment				Carrying amount
		NT$				NT$				NT$

Acquisition through business combinations (Note 30)		$	39,990,231			$	-			$	39,990,231
Effect of foreign currency exchange differences			49,721				-				49,721

Balance at December 31, 2018		$	52,388,559			$	2,414,113			$	49,974,446

		Cost				Accumulated impairment				Carrying amount
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)

Balance at January 1, 2018		$	403,418			$	78,867			$	324,551
Acquisition through business combinations (Note 30)			1,306,443				-				1,306,443
Effect of foreign currency exchange differences			1,624				-				1,624

Balance at December 31, 2018		$	1,711,485			$	78,867			$	1,632,618

Summary of Carrying Amounts of Goodwill Allocated to Cash-generating Units

The carrying amounts of goodwill allocated to cash-generating units were as follows:

		December 31
		2017				2018
Cash-generating units		NT$				NT$				US$ (Note 4)

Packaging segment		$	1,362,724			$	35,729,371			$	1,167,245
Testing segment			7,775,581				13,448,886				439,362
Others			796,189				796,189				26,011

		$	9,934,494			$	49,974,446			$	1, 632,618