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Cash Flows Information (Tables) | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Summary of Non-cash Investing Activities |
| a. | Non-cash investing activities
In addition to other notes, the Group entered into the following non-cash investing activities which were not reflected in the consolidated statements of cash flows
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Payments for property, plant and equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase of property, plant and equipment |  | $ | 23,677,682 |  |  | $ | 39,092,238 |  |  | $ | 63,073,887 |  |  | $ | 2,108,789 |
Increase in other non-current assets |  | $ | 90,560 |  |  | $ | 402,255 |  |  | $ | 68,560 |  |  | $ | 2,292 |
Decrease (increase) in other payables |  |  | 982,260 |  |  |  | 1,942,259 |  |  |  | (6,254,579 | ) |  |  | (209,113 | )
Capitalized borrowing costs |  |  | (51,262 | ) |  |  | (50,309 | ) |  |  | (77,715 | ) |  |  | (2,598 | )
|  | $ | 24,699,240 |  |  | $ | 41,386,443 |  |  | $ | 56,810,153 |  |  | $ | 1,899,370 |
Proceeds from disposal of property, plant and equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consideration from disposal of property, plant and equipment |  | $ | 1,487,334 |  |  | $ | 1,133,435 |  |  | $ | 441,444 |  |  | $ | 14,759 |
Decrease (increase) in other receivables |  |  | 876 |  |  |  | (5,791 | ) |  |  | 7,495 |  |  |  | 251 |
|  | $ | 1,488,210 |  |  | $ | 1,127,644 |  |  | $ | 448,939 |  |  | $ | 15,010 |
Payments for investment properties |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase of investment properties |  | $ | 186,535 |  |  | $ | 125,853 |  |  | $ | 2,532 |  |  | $ | 85 |
Capitalized borrowing costs |  |  | (13 | ) |  |  | (89 | ) |  |  | — |  |  |  | — |
|  | $ | 186,522 |  |  | $ | 125,764 |  |  | $ | 2,532 |  |  | $ | 85 |
Payments for other intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase of other intangible assets |  | $ | 277,825 |  |  | $ | 537,659 |  |  | $ | 1,350,908 |  |  | $ | 45,166 |
Decrease in other payables |  |  | 60,159 |  |  |  | 40,106 |  |  |  | 60,160 |  |  |  | 2,011 |
|  | $ | 337,984 |  |  | $ | 577,765 |  |  | $ | 1,411,068 |  |  | $ | 47,177 |
Net cash inflow from disposal of subsidiaries |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consideration from disposal of subsidiaries |  | $ | 7,046,464 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Increase in other payables |  |  | 3,552 |  |  |  | — |  |  |  | — |  |  |  | — |
Cash and cash equivalents disposed of |  |  | (29,133 | ) |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 7,020,883 |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Change in Liabilities Arising From Financing Activities |
| b. | Changes in liabilities arising from financing activities
For the year ended December 31, 2017
|  | Short-term borrowings |  | Bonds payable |  | Long-term borrowings |  | Total
|  | NT$ |  | NT$ |  | NT$ |  | NT$
Balance at January 1, 2017 |  | $ | 20,955,522 |  |  | $ | 36,999,903 |  |  | $ | 53,115,563 |  |  | $ | 111,070,988 |
Financing cash flows |  |  | (2,038,993 | ) |  |  | (1,123,972 | ) |  |  | (16,473,381 | ) |  |  | (19,636,346 | )
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bonds conversion |  |  | — |  |  |  | (11,650,369 | ) |  |  | — |  |  |  | (11,650,369 | )
Amortization of issuance cost |  |  | — |  |  |  | 319,463 |  |  |  | 5,790 |  |  |  | 325,253 |
Effects of foreign currency exchange |  |  | (954,058 | ) |  |  | (1,402,245 | ) |  |  | (1,241,344 | ) |  |  | (3,597,647 | )
Balance at December 31, 2017 |  | $ | 17,962,471 |  |  | $ | 23,142,780 |  |  | $ | 35,406,628 |  |  | $ | 76,511,879 |
For the year ended December 31, 2018
|  | Short-term Borrowings |  | Bonds Payable |  | Long-term Borrowings |  | Total
|  | NT$ |  | NT$ |  | NT$ |  | NT$
Balance at January 1, 2018 |  | $ | 17,962,471 |  |  | $ | 23,142,780 |  |  | $ | 35,406,628 |  |  | $ | 76,511,879 |
Net financing cash flows |  |  | 22,327,813 |  |  |  | (6,185,600 | ) |  |  | 85,510,959 |  |  |  | 101,653,172 |
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Acquisition through business combinations (Note 30) |  |  | 3,619,858 |  |  |  | 4,457,191 |  |  |  | 16,080,125 |  |  |  | 24,157,174 |
Bonds conversion |  |  | — |  |  |  | (4,457,191 | ) |  |  | — |  |  |  | (4,457,191 | )
Reclassification for the application of IFRS 9 |  |  | (1,301,994 | ) |  |  | — |  |  |  | — |  |  |  | (1,301,994 | )
Amortization of issuance cost |  |  | — |  |  |  | 28,756 |  |  |  | 188,217 |  |  |  | 216,973 |
Effects of foreign currency exchange |  |  | 655,321 |  |  |  | — |  |  |  | 712,400 |  |  |  | 1,367,721 |
Balance at December 31, 2018 |  | $ | 43,263,469 |  |  | $ | 16,985,936 |  |  | $ | 137,898,329 |  |  | $ | 198,147,734 |
For the year ended December 31, 2019
|  | Short-term Borrowings (including financial liabilities for hedging) |  | Bonds Payable |  | Long-term Borrowings |  | Lease Liabilities |  | Total
|  |  | NT$ |  |  |  | NT$ |  |  |  | NT$ |  |  |  | NT$ |  |  |  | NT$ |
Balance at January 1, 2019 |  | $ | 47,163,103 |  |  | $ | 16,985,936 |  |  | $ | 137,898,329 |  |  | $ | — |  |  | $ | 202,047,368 |
Adjustments on initial application of IFRS 16 (Note 3) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,084,729 |  |  |  | 6,084,729 |
Adjusted balance at January 1, 2019 |  |  | 47,163,103 |  |  |  | 16,985,936 |  |  |  | 137,898,329 |  |  |  | 6,084,729 |  |  |  | 208,132,097 |
Net financing cash flows |  |  | (4,683,142 | ) |  |  | 19,279,033 |  |  |  | 1,144,731 |  |  |  | (636,556 | ) |  |  | 15,104,066 |
Interest under operating activities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,766 |  |  |  | 1,766 |
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Lease liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 536,216 |  |  |  | 536,216 |
Acquisition through business combinations (Note 30) |  |  | 656,820 |  |  |  | 245,664 |  |  |  | 1,523,968 |  |  |  | 81,649 |  |  |  | 2,508,101 |
Amortization of issuance cost |  |  | — |  |  |  | 11,522 |  |  |  | 189,151 |  |  |  | — |  |  |  | 200,673 |
Lease modifications |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (239,321 | ) |  |  | (239,321 | )
Reclassification of borrowings from short-term to long-term |  |  | (1,499,000 | ) |  |  | — |  |  |  | 1,499,000 |  |  |  | — |  |  |  | — |
Effects of foreign currency exchange |  |  | (1,065,452 | ) |  |  | — |  |  |  | (1,176,581 | ) |  |  | (19,559 | ) |  |  | (2,261,592 | )
Balance at December 31, 2019 |  | $ | 40,572,329 |  |  | $ | 36,522,155 |  |  | $ | 141,078,598 |  |  | $ | 5,808,924 |  |  | $ | 223,982,006 |
|  | Short-term Borrowings (including financial liabilities for hedging) |  | Bonds Payable |  | Long-term Borrowings |  | Lease Liabilities |  | Total
|  |  | US$ (Note 4) |  |  |  | US$ (Note 4) |  |  |  | US$ (Note 4) |  |  |  | US$ (Note 4) |  |  |  | US$ (Note 4) |
Balance at January 1, 2019 |  | $ | 1,576,834 |  |  | $ | 567,902 |  |  | $ | 4,610,442 |  |  | $ | — |  |  | $ | 6,755,178 |
Adjustments on initial application of IFRS 16 (Note 3) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 203,435 |  |  |  | 203,435 |
Adjusted balance at January 1, 2019 |  |  | 1,576,834 |  |  |  | 567,902 |  |  |  | 4,610,442 |  |  |  | 203,435 |  |  |  | 6,958,613 |
Net financing cash flows |  |  | (156,574 | ) |  |  | 644,568 |  |  |  | 38,272 |  |  |  | (21,282 | ) |  |  | 504,984 |
Interest under operating activities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 59 |  |  |  | 59 |
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Lease liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 17,928 |  |  |  | 17,928 |
Acquisition through business combinations (Note 30) |  |  | 21,960 |  |  |  | 8,213 |  |  |  | 50,952 |  |  |  | 2,730 |  |  |  | 83,855 |
Amortization of issuance cost |  |  | — |  |  |  | 385 |  |  |  | 6,324 |  |  |  | — |  |  |  | 6,709 |
Lease modifications |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (8,002 | ) |  |  | (8,002 | )
Reclassification of borrowings from short-term to long-term |  |  | (50,117 | ) |  |  | — |  |  |  | 50,117 |  |  |  | — |  |  |  | — |
Effects of foreign currency exchange |  |  | (35,622 | ) |  |  | — |  |  |  | (39,338 | ) |  |  | (654 | ) |  |  | (75,614 | )
Balance at December 31, 2019 |  | $ | 1,356,481 |  |  | $ | 1,221,068 |  |  | $ | 4,716,769 |  |  | $ | 194,214 |  |  | $ | 7,488,532 |

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