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Investment Properties | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Investment Properties |
17. | INVESTMENT PROPERTIES
For the year ended December, 2017
|  | Land |  | Buildings and Improvements |  | Total
|  | NT$ |  | NT$ |  | NT$
Cost |  |  |  |  |  |
Balance at January 1, 2017 |  | $ | — |  |  | $ | — |  |  | $ | — |
Additions |  |  | — |  |  |  | 186,535 |  |  |  | 186,535 |
Disposals |  |  | — |  |  |  | (342 | ) |  |  | (342 | )
Reclassification |  |  | 35,965 |  |  |  | 8,114,110 |  |  |  | 8,150,075 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 106,482 |  |  |  | 106,482 |
Balance at December 31, 2017 |  | $ | 35,965 |  |  | $ | 8,406,785 |  |  | $ | 8,442,750 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2017 |  | $ | — |  |  | $ | — |  |  | $ | — |
Depreciation expenses |  |  | — |  |  |  | 122,231 |  |  |  | 122,231 |
Disposals |  |  | — |  |  |  | (161 | ) |  |  | (161 | )
Reclassification |  |  | — |  |  |  | 199,745 |  |  |  | 199,745 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 1,499 |  |  |  | 1,499 |
Balance at December 31, 2017 |  | $ | — |  |  | $ | 323,314 |  |  | $ | 323,314 |
Carrying amount at December 31, 2017 |  | $ | 35,965 |  |  | $ | 8,083,471 |  |  | $ | 8,119,436 |
For the year ended December, 2018
|  | Land |  | Buildings and Improvements |  | Total
|  | NT$ |  | NT$ |  | NT$
Cost |  |  |  |  |  |
Balance at January 1, 2018 |  | $ | 35,965 |  |  | $ | 8,406,785 |  |  | $ | 8,442,750 |
Additions |  |  | — |  |  |  | 125,853 |  |  |  | 125,853 |
Reclassification |  |  | — |  |  |  | 14,891 |  |  |  | 14,891 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | (137,739 | ) |  |  | (137,739 | )
Balance at December 31, 2018 |  | $ | 35,965 |  |  | $ | 8,409,790 |  |  | $ | 8,445,755 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2018 |  | $ | — |  |  | $ | 323,314 |  |  | $ | 323,314 |
Depreciation expenses |  |  | — |  |  |  | 392,667 |  |  |  | 392,667 |
Reclassification |  |  | — |  |  |  | 265 |  |  |  | 265 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | (8,870 | ) |  |  | (8,870 | )
Balance at December 31, 2018 |  | $ | — |  |  | $ | 707,376 |  |  | $ | 707,376 |
Carrying amount at December 31, 2018 |  | $ | 35,965 |  |  | $ | 7,702,414 |  |  | $ | 7,738,379 |
For the year ended December, 2019
|  | Land |  | Buildings and Improvements |  | Right-of-use Assets |  | Total
|  | NT$ |  | NT$ |  | NT$ |  | NT$
Cost |  |  |  |  |  |  |  |
Balance at January 1, 2019 |  | $ | 35,965 |  |  | $ | 8,409,790 |  |  | $ | — |  |  | $ | 8,445,755 |
Adjustments on initial application of IFRS 16 (Note 3) |  |  | — |  |  |  | — |  |  |  | 6,891,947 |  |  |  | 6,891,947 |
Adjusted balance at January 1, 2019 |  |  | 35,965 |  |  |  | 8,409,790 |  |  |  | 6,891,947 |  |  |  | 15,337,702 |
Additions |  |  | — |  |  |  | 2,532 |  |  |  | — |  |  |  | 2,532 |
Reclassification |  |  | — |  |  |  | (490,130 | ) |  |  | (21,069 | ) |  |  | (511,199 | )
Disposals |  |  | — |  |  |  | (1,843 | ) |  |  | — |  |  |  | (1,843 | )
Effects of foreign currency exchange differences |  |  | — |  |  |  | (209,980 | ) |  |  | (303,086 | ) |  |  | (513,066 | )
Balance at December 31, 2019 |  | $ | 35,965 |  |  | $ | 7,710,369 |  |  | $ | 6,567,792 |  |  | $ | 14,314,126 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |
Balance at January 1, 2019 |  | $ | — |  |  | $ | 707,376 |  |  | $ | — |  |  | $ | 707,376 |
Adjustments on initial application of IFRS 16 (Note 3) |  |  | — |  |  |  | — |  |  |  | 292,722 |  |  |  | 292,722 |
Adjusted balance at January 1, 2019 |  |  | — |  |  |  | 707,376 |  |  |  | 292,722 |  |  |  | 1,000,098 |
Depreciation expenses |  |  | — |  |  |  | 377,536 |  |  |  | 216,574 |  |  |  | 594,110 |
Reclassification |  |  | — |  |  |  | (210,455 | ) |  |  | 543 |  |  |  | (209,912 | )
Disposals |  |  | — |  |  |  | (1,240 | ) |  |  | — |  |  |  | (1,240 | )
Effects of foreign currency exchange differences |  |  | — |  |  |  | 99,354 |  |  |  | (22,355 | ) |  |  | 76,999 |
Balance at December 31, 2019 |  | $ | — |  |  | $ | 972,571 |  |  | $ | 487,484 |  |  | $ | 1,460,055 |
Carrying amount at December 31, 2019 |  | $ | 35,965 |  |  | $ | 6,737,798 |  |  | $ | 6,080,308 |  |  | $ | 12,854,071 |
|  | Land |  | Buildings and Improvements |  | Right-of-use Assets |  | Total
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Cost |  |  |  |  |  |  |  |
Balance at January 1, 2019 |  | $ | 1,202 |  |  | $ | 281,170 |  |  | $ | — |  |  | $ | 282,372 |
Adjustments on initial application of IFRS 16 (Note 3) |  |  | — |  |  |  | — |  |  |  | 230,423 |  |  |  | 230,423 |
Adjusted balance at January 1, 2019 |  |  | 1,202 |  |  |  | 281,170 |  |  |  | 230,423 |  |  |  | 512,795 |
Additions |  |  | — |  |  |  | 85 |  |  |  | — |  |  |  | 85 |
Reclassification |  |  | — |  |  |  | (16,387 | ) |  |  | (704 | ) |  |  | (17,091 | )
Disposals |  |  | — |  |  |  | (62 | ) |  |  | — |  |  |  | (62 | )
Effects of foreign currency exchange differences |  |  | — |  |  |  | (7,020 | ) |  |  | (10,133 | ) |  |  | (17,153 | )
Balance at December 31, 2019 |  | $ | 1,202 |  |  | $ | 257,786 |  |  | $ | 219,586 |  |  | $ | 478,574 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |
Balance at January 1, 2019 |  | $ | — |  |  | $ | 23,650 |  |  | $ | — |  |  | $ | 23,650 |
Adjustments on initial application of IFRS 16 (Note 3) |  |  | — |  |  |  | — |  |  |  | 9,787 |  |  |  | 9,787 |
Adjusted balance at January 1, 2019 |  |  | — |  |  |  | 23,650 |  |  |  | 9,787 |  |  |  | 33,437 |
Depreciation expenses |  |  | — |  |  |  | 12,622 |  |  |  | 7,241 |  |  |  | 19,863 |
Reclassification |  |  | — |  |  |  | (7,036 | ) |  |  | 18 |  |  |  | (7,018 | )
Disposals |  |  | — |  |  |  | (41 | ) |  |  | — |  |  |  | (41 | )
Effects of foreign currency exchange differences |  |  | — |  |  |  | 3,322 |  |  |  | (747 | ) |  |  | 2,575 |
Balance at December 31, 2019 |  | $ | — |  |  | $ | 32,517 |  |  | $ | 16,299 |  |  | $ | 48,816 |
Carrying amount at December 31, 2019 |  | $ | 1,202 |  |  | $ | 225,269 |  |  | $ | 203,287 |  |  | $ | 429,758 |
Right-of-use assets included in investment properties were leasehold land located in Shanghai and were subleased under operating leases. The abovementioned investment properties were leased out for 1 to 15 years, with an option to extend for an additional years. The lease contracts contain market review clauses in the event that the lessees exercise their options to extend. The lessees do not have bargain purchase options to acquire the investment properties at the expiry of the lease periods. In addition to fixed lease payments, the lease contracts also indicated that the lessees should make variable payments determined at a specific percentage of the excess of respective lessee’s monthly revenues over a specific amount. The maturity analysis of lease payments receivable under operating leases of investment properties was as follows:
|  | December 31, 2019
|  | NT$ |  | US$ (Note 4)
Year 1 |  | $ | 921,649 |  |  | $ | 30,814 |
Year 2 |  |  | 744,366 |  |  |  | 24,887 |
Year 3 |  |  | 623,326 |  |  |  | 20,840 |
Year 4 |  |  | 408,634 |  |  |  | 13,662 |
Year 5 |  |  | 320,611 |  |  |  | 10,719 |
Year 6 onwards |  |  | 830,091 |  |  |  | 27,753 |
|  | $ | 3,848,677 |  |  | $ | 128,675 |
The future lease payments of non-cancellable operating lease commitments were as follows:
|  | December 31, 2018
|  | NT$
Not later than 1 year |  | $ | 916,891 |
Later than 1 year and not later than 5 years |  |  | 2,391,843 |
Later than 5 years |  |  | 1,157,093 |
|  | $ | 4,465,827 |
The investment properties were depreciated on a straight-line basis over the following useful lives:
Main buildings |  | 10-40 years
Right-of-use assets |  | 15-50 years
Others |  | 3-20 years
The fair value of the investment properties was measured using the market approach and the income approach based on level 3 inputs by independent professional appraisers. The significant unobservable inputs were discount rates. The fair value of the investment properties was as follows:
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
Fair value |  | $ | 11,764,829 |  |  | $ | 19,586,287 |  |  | $ | 654,841 |
Refer to Note 37 for the carrying amount of the investment properties that had been pledged by the Group to secure borrowings.

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