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Investments Accounted for Using the Equity Method (Tables) | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Summary of Investments Accounted for Using the Equity Method |
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
Investments in associates |  | $ | 9,131,814 |  |  | $ | 11,805,505 |  |  | $ | 394,701 |
Investments in joint ventures |  |  | 180,494 |  |  |  | 279,702 |  |  |  | 9,351 |
|  | $ | 9,312,308 |  |  | $ | 12,085,207 |  |  | $ | 404,052 |
Summary of Investments in Associates Accounted for using the Equity Method |
| a. | Investments in associates
| 1) | Investments in associates accounted for using the equity method that was not individually material consisted of the following:
consisted of the following:
|  |  |  |  |  | Carrying Amount as of December 31
|  |  |  |  |  | 2018 |  | 2019
|  |  |  | Operating |  | NT$ |  | NT$ |  | US$ (Note 4)
Name of Associate |  | Main Business |  | Location |  |  |  |  |  |
ChipMOS Technologies Inc. (“ChipMOS”) |  | Engaged in the packaging and testing of semiconductors |  | R.O.C. |  | $ | 4,237,982 |  |  | $ | 4,370,075 |  |  | $ | 146,108 |
Yann Yuan Investment Co., Ltd. (“Yann Yuan”) |  | Engaged in investing activities |  | R.O.C. |  |  | 2,752,530 |  |  |  | 3,934,190 |  |  |  | 131,534 |
M-Universe Investments Pte. Ltd. (“MU”) |  | Investment company |  | Singapore |  |  | — |  |  |  | 1,814,699 |  |  |  | 60,672 |
Hung Ching Development & Construction Co. (“HC”) |  | Engaged in the development, construction and leasing of real estate properties |  | R.O.C. |  |  | 1,095,233 |  |  |  | 1,380,162 |  |  |  | 46,144 |
Deca Technologies Inc. (”DECA”） |  | Holding company and the group engaged in manufacturing, development and marketing of wafer level packaging and interconnect technology |  | British Cayman Islands |  |  | 866,312 |  |  |  | 323,423 |  |  |  | 10,813 |
Hung Ching Kwan Co. (“HCK”) |  | Engaged in the leasing of real estate properties |  | R.O.C. |  |  | 295,772 |  |  |  | 283,105 |  |  |  | 9,465 |
AMPI |  | Engaged in the manufacturing of integrated circuit |  | R.O.C. |  |  | 184,134 |  |  |  | — |  |  |  | — |
|  |  |  |  |  |  | 9,431,963 |  |  |  | 12,105,654 |  |  |  | 404,736 |
|  | Less: Deferred gain on transfer of land |  |  |  |  | 300,149 |  |  |  | 300,149 |  |  |  | 10,035 |
|  |  |  |  |  | $ | 9,131,814 |  |  | $ | 11,805,505 |  |  | $ | 394,701 |
| 2) | At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows:
|  | December 31
|  | 2018 |  | 2019
ChipMOS |  |  | 20.47% |  |  |  | 20.48% |
Yann Yuan |  |  | 32.21% |  |  |  | 32.21% |
MU |  |  | — |  |  |  | 42.23% |
HC |  |  | 26.22% |  |  |  | 26.22% |
DECA |  |  | 22.04% |  |  |  | 22.02% |
HCK |  |  | 27.31% |  |  |  | 27.31% |
AMPI |  |  | 38.76% |  |  |  | — |
Summary of Fair Values of Investments in Associates with Available Published Price Quotation |
| 7) | Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows:
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
ChipMOS |  | $ | 3,886,561 |  |  | $ | 5,100,181 |  |  | $ | 170,518 |
HC |  | $ | 1,537,307 |  |  | $ | 1,551,033 |  |  | $ | 51,857 |
AMPI |  | $ | 369,925 |  |  | $ | — |  |  | $ | — |
Summary of Aggregate Information of Associates that are Not Individually Material |
| 8) | Aggregate information of associates that are not individually material
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
The Group’s share of: |  |  |  |  |  |  |  |
Net profit (loss) |  | $ | (190,532 | ) |  | $ | 147,535 |  |  | $ | 321,413 |  |  | $ | 10,746 |
Other comprehensive income (loss) |  |  | 59,676 |  |  |  | (613,471 | ) |  |  | 1,401,453 |  |  |  | 46,856 |
Total comprehensive income (loss) |  | $ | (130,856 | ) |  | $ | (465,936 | ) |  | $ | 1,722,866 |  |  | $ | 57,602 |
| b. | Investments in joint ventures
| 1) | Investments in joint ventures that were not individually material and accounted for using the equity method consisted of the following:
|  |  |  |  |  | Carrying Amount as of December 31
|  |  |  |  |  | 2018 |  | 2019
|  |  |  | Operating |  | NT$ |  | NT$ |  | US$ (Note 4)
Name of Joint Venture |  | Main Business |  | Location |  |  |  |  |  |
ASEEE |  | Engaged in the production of embedded substrate |  |  | R.O.C. |  |  | $ | 180,494 |  |  | $ | — |  |  | $ | — |
SUMA-USI Electronics Co., Ltd. (“SUMA-USI”) |  | Engaged in the design and production of electronic products |  |  | China |  |  |  | — |  |  |  | 279,702 |  |  |  | 9,351 |
|  |  |  |  |  |  |  | $ | 180,494 |  |  | $ | 279,702 |  |  | $ | 9,351 |
| 2) | At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows:
|  | December 31
|  | 2018 |  | 2019
ASEEE |  |  | 51.00 | % |  |  | — |
SUMA-USI |  |  | — |  |  |  | 49.00 | %
Summary of Aggregate Information of the Joint Venture that is Not Individually Material |
| 5) | Aggregate information of joint ventures that were not individually material
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
The Group’s share of net loss and total comprehensive loss |  | $ | (184,366) |  |  | $ | (306,156) |  |  | $ | (142,306) |  |  | $ | (4,758) |

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