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Profit Before Income Tax (Tables)
 12 Months Ended
Dec. 31, 2018
Text block [abstract]  
Summary of Other Operating Income and Expenses, Net
a. Other operating income and expenses, net

 

    For the Year Ended December 31
    2016   2017   2018
    NT$   NT$   NT$   US$ (Note 4)
                 
Rental income   $ 51,607     $ 131,570     $ 182,411     $ 5,959  
Gains (losses) on disposal of property, plant and equipment and other assets     (127,159 )     367,110       (14,644 )     (479 )
Impairment losses on property, plant and equipment and goodwill     (888,231 )     (714,675 )     (133,071 )     (4,347 )
Loss on damages and claims     (12,778 )     (85,585 )     (24,114 )     (788 )
Others     176,281       410,136       361,001       11,794  
                                 
    $ (800,280 )   $ 108,556     $ 371,583     $ 12,139  
Summary of Other Income
b. Other income

 

    For the Year Ended December 31
    2016   2017   2018
    NT$   NT$   NT$   US$ (Note 4)
                 
Government subsidy   $ 332,758     $ 341,844     $ 435,950     $ 14,242  
Interest income     230,067       306,871       466,211       15,231  
Dividends income     26,411       59,039       190,397       6,220  
                                 
    $ 589,236     $ 707,754     $ 1,092,558     $ 35,693  
Summary of Other Gains, net
c. Other gains, net

 

    For the Year Ended December 31
    2016   2017   2018
    NT$   NT$   NT$   US$ (Note 4)
                 
Gain on remeasurement of investments accounted for using the equity method (Note 15)   $ -       $ -       $ 7,421,408     $ 242,451  
Net gains on financial assets mandatorily at FVTPL     -         -         3,388,485       110,699  
Gain on disposal of subsidiaries (Note 31)     -         5,589,457       -         -    
Net gains (losses) arising on financial instruments held for trading     224,446       (3,111,253 )     (1,398,995 )     (45,704 )
Net gains on financial assets designated as at FVTPL     223,113       327,351       -         -    
Foreign exchange gains (losses), net     1,928,384       3,502,586       (1,015,615 )     (33,180 )
Impairment losses on financial assets     (91,886 )     (50,206 )     (521,010 )     (17,021 )
Others     (7,513 )     1,518       -         -    
                                 
    $ 2,276,544     $ 6,259,453     $ 7,874,273     $ 257,245  
Summary of Finance Costs
d. Finance costs

 

    For the Year Ended December 31
    2016   2017   2018
    NT$   NT$   NT$   US$ (Note 4)
                 
Total interest expense for financial liabilities measured at amortized cost   $ 2,510,197     $ 2,016,298     $ 3,597,932     $ 117,541  
Less: Amounts included in the cost of qualifying assets                                
Inventories related to real estate business     (238,469 )     (190,137 )     (11,648 )     (381 )
Property, plant and equipment     (54,191 )     (51,262 )     (50,309 )     (1,643 )
Investment properties     -         (13 )     (89 )     (3 )
      2,217,537       1,774,886       3,535,886       115,514  
Other finance costs     43,538       24,608       32,355       1,057  
                                 
    $ 2,261,075     $ 1,799,494     $ 3,568,241     $ 116,571  
Summary of Capitalized Borrowing Costs

Information relating to the capitalized borrowing costs was as follows:

 

    For the Year Ended December 31
    2016   2017   2018
             
Annual interest capitalization rates            
Inventories related to real estate business (%)   4.35-6.00   4.35-5.39   4.35
Property, plant and equipment (%)   1.15-4.42   1.26-5.49   1.84-4.52
Investment properties (%)   -   1.26-1.97   1.84-2.23
Summary of Depreciation and Amortization
e. Depreciation and amortization

 

    For the Year Ended December 31
    2016   2017   2018
    NT$   NT$   NT$   US$ (Note 4)
                 
Property, plant and equipment   $ 28,961,614     $ 28,625,287     $ 39,893,786     $ 1,303,293  
Investment properties     -         122,231       392,667       12,828  
Intangible assets     508,823       457,666       2,402,450       78,486  
                                 
Total   $ 29,470,437     $ 29,205,184     $ 42,688,903     $ 1,394,607  
                                 
Summary of depreciation by function                                
Operating costs   $ 26,948,106     $ 26,731,714     $ 37,903,050     $ 1,238,257  
Operating expenses     2,013,508       2,015,804       2,383,403       77,864  
                                 
    $ 28,961,614     $ 28,747,518     $ 40,286,453     $ 1,316,121  
                                 
Summary of amortization by function                                
Operating costs   $ 152,987     $ 140,175     $ 1,394,664     $ 45,562  
Operating expenses     355,836       317,491       1,007,786       32,924  
                                 
    $ 508,823     $ 457,666     $ 2,402,450     $ 78,486  
Summary of Operating Expenses Directly Related to Investment Properties
f. Operating expenses directly related to investment properties

 

    For the Year Ended December 31
    2016   2017   2018
    NT$   NT$   NT$   US$ (Note 4)
                 
Direct operating expenses of investment properties that generated rental income   $ -       $ 465,458     $ 1,276,751     $ 41,710  
Summary of Employee Benefits Expense
g. Employee benefits expense

 

    For the Year Ended December 31
    2016   2017   2018
    NT$   NT$   NT$   US$ (Note 4)
                 
Post-employment benefits                
Defined contribution plans   $ 2,356,416     $ 2,340,826     $ 2,965,054     $ 96,865  
Defined benefit plans     394,741       266,267       291,333       9,518  
      2,751,157       2,607,093       3,256,387       106,383  
Equity-settled share-based payments     470,788       438,765       215,648       7,045  
Other employee benefits     49,525,940       51,043,198       63,940,430       2,088,874  
                                 
    $ 52,747,885     $ 54,089,056     $ 67,412,465     $ 2,202,302  
                                 
Summary of employee benefits expense by function                                
Operating costs   $ 35,588,529     $ 35,978,403     $ 45,363,170     $ 1,481,972  
Operating expenses     17,159,356       18,110,653       22,049,295       720,330  
                                 
    $ 52,747,885     $ 54,089,056     $ 67,412,465     $ 2,202,302