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Investment Properties (Tables) | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Summary of 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 |
Summary of Maturity analysis of Operating Lease Payments | 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 |
Summary of Future Minimum Lease Payments of Non-cancellable Operating Lease Agreements (Lessor) | 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 |
Summary of Investment Properties, Useful Lives | 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
Summary of Investment Properties, Fair Value | 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 |

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