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Other Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2018
Text block [abstract]  
Summary of Carrying Amounts of Each Class of Other Intangible Assets

The carrying amounts of each class of other intangible assets were as follows:

 

    December 31
    2017   2018
    NT$   NT$   US$ (Note 4)
             
Customer relationships   $ 113,776     $ 10,366,797     $ 338,673  
Computer software     864,331       1,159,682       37,886  
Patents and acquired specific technology     319,402       19,255,669       629,065  
Others     109,356       115,552       3,775  
                         
    $ 1,406,865     $ 30,897,700     $ 1,009,399  

 

For the year ended December 31, 2016

 

    Customer relationships   Computer software   Patents and acquired specific technology   Others   Total
    NT$   NT$   NT$   NT$   NT$
                     
Cost                    
                     
Balance at January 1, 2016   $ 915,636     $ 3,338,360     $ 154,082     $ 193,338     $ 4,601,416  
Additions (Note 37)     -         372,188       301,351       1,605       675,144  
Disposals or derecognization     (41,099 )     (80,537 )     (1,310 )     -         (122,946 )
Reclassification     -         -         786       -         786  
Acquisitions through business combinations     41,099       -         64,380       30       105,509  
Effect of foreign currency exchange differences     -         (77,782 )     (4,846 )     (2,581 )     (85,209 )
                                         
Balance at December 31, 2016   $ 915,636     $ 3,552,229     $ 514,443     $ 192,392     $ 5,174,700  
                                         
Accumulated amortization                                        
                                         
Balance at January 1, 2016   $ 641,234     $ 2,385,038     $ 138,386     $ 54,665     $ 3,219,323  
Amortization expense     121,412       345,836       24,154       17,421       508,823  
Disposals or derecognization     (41,099 )     (58,765 )     (1,310 )     -         (101,174 )
Reclassification     -         -         786       -         786  
Acquisitions through business combinations     -         -         483       23       506  
Effect of foreign currency exchange differences     -         (63,407 )     (7,283 )     (135 )     (70,825 )
                                         
Balance at December 31, 2016   $ 721,547     $ 2,608,702     $ 155,216     $ 71,974     $ 3,557,439  

 

For the year ended December 31, 2017

 

    Customer relationships   Computer software   Patents and acquired specific technology   Others   Total
    NT$   NT$   NT$   NT$   NT$
Cost                    
                     
Balance at January 1, 2017   $ 915,636     $ 3,552,229     $ 514,443     $ 192,392     $ 5,174,700  
Additions     -         265,497       -         12,328       277,825  
Disposals     -         (83,595 )     (123,744 )     (4,978 )     (212,317 )
Effect of foreign currency exchange differences     -         (47,679 )     (1,213 )     (988 )     (49,880 )
                                         
Balance at December 31, 2017   $ 915,636     $ 3,686,452     $ 389,486     $ 198,754     $ 5,190,328  
                                         
Accumulated amortization                                        
                                         
Balance at January 1, 2017   $ 721,547     $ 2,608,702     $ 155,216     $ 71,974     $ 3,557,439  
Amortization expense     80,313       316,580       43,493       17,280       457,666  
Disposals     -         (72,481 )     (123,743 )     -         (196,224 )
Effect of foreign currency exchange differences     -         (30,680 )     (4,882 )     144       (35,418 )
                                         
Balance at December 31, 2017   $ 801,860     $ 2,822,121     $ 70,084     $ 89,398     $ 3,783,463  

 

For the year ended December 31, 2018

 

    Customer relationships   Computer software   Patents and acquired specific technology   Others   Total
    NT$   NT$   NT$   NT$   NT$
                     
Cost                    
                     
Balance at January 1, 2018   $ 915,636     $ 3,686,452     $ 389,486     $ 198,754     $ 5,190,328  
Additions     -         528,883       -         8,776       537,659  
Disposals     -         (95,358 )     (231 )     (4,000 )     (99,589 )
Acquisition through business combinations (Note 30)     11,000,000       274,868       20,200,000       32,800       31,507,668  
Effect of foreign currency exchange differences     -         6,200       (899 )     (332 )     4,969  
                                         
Balance at December 31, 2018   $ 11,915,636     $ 4,401,045     $ 20,588,356     $ 235,998     $ 37,141,035  

 

    Customer relationships   Computer software   Patents and acquired specific technology   Others   Total
    NT$   NT$   NT$   NT$   NT$
                     
Accumulated amortization                    
                     
Balance at January 1, 2018   $ 801,860     $ 2,822,121     $ 70,084     $ 89,398     $ 3,783,463  
Amortization expense     746,979       373,536       1,263,309       18,626       2,402,450  
Disposals     -         (95,202 )     (231 )     (4,000 )     (99,433 )
Acquisition through business combinations (Note 30)     -         137,799       -         15,483       153,282  
Effect of foreign currency exchange differences     -         3,109       (475 )     939       3,573  
                                         
Balance at December 31, 2018   $ 1,548,839     $ 3,241,363     $ 1,332,687     $ 120,446     $ 6,243,335  

 

 

    Customer relationships   Computer software   Patents and acquired specific technology   Others   Total
    US$ (Note 4)   US$ (Note 4)   US$ (Note 4)   US$ (Note 4)   US$ (Note 4)
Cost                    
                     
Balance at January 1, 2018   $ 29,913     $ 120,433     $ 12,724     $ 6,493     $ 169,563  
Additions     -         17,278       -         287       17,565  
Disposals     -         (3,115 )     (8 )     (131 )     (3,254 )
Acquisition through business combinations     359,359       8,980       659,915       1,072       1,029,326  
Effect of foreign currency exchange differences     -         202       (29 )     (11 )     162  
                                         
Balance at December 31, 2018   $ 389,272     $ 143,778     $ 672,602     $ 7,710     $ 1,213,362  
                                         
Accumulated amortization                                        
                                         
Balance at January 1, 2018   $ 26,196     $ 92,196     $ 2,290     $ 2,921     $ 123,603  
Amortization expense     24,403       12,203       41,271       608       78,485  
Disposals     -         (3,110 )     (8 )     (131 )     (3,249 )
Acquisition through business combinations     -         4,502       -         506       5,008  
Effect of foreign currency exchange differences     -         101       (16 )     31       116  
                                         
Balance at December 31, 2018   $ 50,599     $ 105,892     $ 43,537     $ 3,935     $ 203,963  

 

Summary of Other Intangible Assets Useful Lives

Each class of other intangible assets was amortized on the straight-line basis over the following useful lives:

 

Customer relationships

      11 years
Computer software       2-10 years
Patents and acquired specific technology       5-15 years
Others       5-32 years