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v3.20.1

Profit Before Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2019
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Summary of Other Operating Income and Expenses, Net |
| a. | Other operating inco m e and expenses, net
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Rental income |  | $ | 131,570 |  |  | $ | 182,411 |  |  | $ | 136,301 |  |  | $ | 4,557 |
Gains (losses) on disposal of property, plant and equipment and other assets |  |  | 367,110 |  |  |  | (14,644 | ) |  |  | (164,187 | ) |  |  | (5,490 | )
Impairment losses on property, plant and equipment and goodwill |  |  | (714,675 | ) |  |  | (133,071 | ) |  |  | (201,006 | ) |  |  | (6,720 | )
Loss on damages and claims |  |  | (85,585 | ) |  |  | (24,114 | ) |  |  | (459,544 | ) |  |  | (15,364 | )
Others |  |  | 410,136 |  |  |  | 361,001 |  |  |  | 419,881 |  |  |  | 14,038 |
|  | $ | 108,556 |  |  | $ | 371,583 |  |  | $ | (268,555 | ) |  | $ | (8,979 | )
Summary of Other Income |
| b. | Other income
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Government subsidy |  | $ | 341,844 |  |  | $ | 435,950 |  |  | $ | 624,351 |  |  | $ | 20,874 |
Interest income |  |  | 306,871 |  |  |  | 466,211 |  |  |  | 549,681 |  |  |  | 18,378 |
Dividends income |  |  | 59,039 |  |  |  | 190,397 |  |  |  | 185,061 |  |  |  | 6,187 |
|  | $ | 707,754 |  |  | $ | 1,092,558 |  |  | $ | 1,359,093 |  |  | $ | 45,439 |
Summary of Other Gains, net |
| c. | Other gains, net
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Remeasurement gain on investments accounted for using the equity method due to step acquisition (Note 14) |  | $ | — |  |  | $ | 7,421,408 |  |  | $ | 319,712 |  |  | $ | 10,689 |
Net gains on financial assets mandatorily at FVTPL |  |  | — |  |  |  | 3,388,485 |  |  |  | 3,631,763 |  |  |  | 121,423 |
Gain on disposal of subsidiaries (Note 31) |  |  | 5,589,457 |  |  |  | — |  |  |  | — |  |  |  | — |
Net losses arising on financial instruments held for trading |  |  | (3,111,253 | ) |  |  | (1,398,995 | ) |  |  | (1,984,941 | ) |  |  | (66,364 | )
Net gains on financial assets designated as at FVTPL |  |  | 327,351 |  |  |  | — |  |  |  | — |  |  |  | — |
Foreign exchange gains (losses), net |  |  | 3,502,586 |  |  |  | (1,015,615 | ) |  |  | 1,125,681 |  |  |  | 37,635 |
Impairment losses on financial assets |  |  | (50,206 | ) |  |  | (521,010 | ) |  |  | (400,201 | ) |  |  | (13,380 | )
Others |  | $ | 1,518 |  |  | $ | — |  |  | $ | (8,025 | ) |  | $ | (268 | )
|  | $ | 6,259,453 |  |  | $ | 7,874,273 |  |  | $ | 2,683,989 |  |  | $ | 89,735 |
Summary of Finance Costs |
| d. | Finance costs
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Interest on lease liabilities |  | $ | — |  |  | $ | — |  |  | $ | 88,742 |  |  | $ | 2,967 |
Total interest expense for financial liabilities measured at amortized cost |  |  | 2,016,298 |  |  |  | 3,597,932 |  |  |  | 4,211,541 |  |  |  | 140,807 |
Less: Amounts included in the cost of qualifying assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Inventories related to real estate business |  |  | (190,137 | ) |  |  | (11,648 | ) |  |  | (35,713 | ) |  |  | (1,194 | )
Property, plant and equipment |  |  | (51,262 | ) |  |  | (50,309 | ) |  |  | (77,715 | ) |  |  | (2,598 | )
Investment properties |  |  | (13 | ) |  |  | (89 | ) |  |  | — |  |  |  | — |
|  |  | 1,774,886 |  |  |  | 3,535,886 |  |  |  | 4,186,855 |  |  |  | 139,982 |
Other finance costs |  |  | 24,608 |  |  |  | 32,355 |  |  |  | 16,540 |  |  |  | 553 |
|  | $ | 1,799,494 |  |  | $ | 3,568,241 |  |  | $ | 4,203,395 |  |  | $ | 140,535 |
Summary of Capitalized Borrowing Costs | Information relating to the capitalized borrowing costs was as follows:
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
Annual interest capitalization rates |  |  |  |  |  |  |  |  |  |  |  |
Inventories related to real estate business (%) |  |  | 4.35-5.39 |  |  |  | 4.35 |  |  |  | 4.35-4.85 |
Property, plant and equipment (%) |  |  | 1.26-5.49 |  |  |  | 1.84-4.52 |  |  |  | 0.96-4.03 |
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
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Property, plant and equipment |  | $ | 28,625,287 |  |  | $ | 39,893,786 |  |  | $ | 45,240,667 |  |  | $ | 1,512,560 |
Right-of-use assets |  |  | — |  |  |  | — |  |  |  | 1,055,458 |  |  |  | 35,288 |
Investment properties |  |  | 122,231 |  |  |  | 392,667 |  |  |  | 594,110 |  |  |  | 19,863 |
Other intangible assets |  |  | 457,666 |  |  |  | 2,402,450 |  |  |  | 3,576,606 |  |  |  | 119,579 |
Total |  | $ | 29,205,184 |  |  | $ | 42,688,903 |  |  | $ | 50,466,841 |  |  | $ | 1,687,290 |
Summary of depreciation by function |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 26,731,714 |  |  | $ | 37,903,050 |  |  | $ | 43,749,333 |  |  | $ | 1,462,699 |
Operating expenses |  |  | 2,015,804 |  |  |  | 2,383,403 |  |  |  | 3,140,902 |  |  |  | 105,012 |
|  | $ | 28,747,518 |  |  | $ | 40,286,453 |  |  | $ | 46,890,235 |  |  | $ | 1,567,711 |
Summary of amortization by function |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 140,175 |  |  | $ | 1,394,664 |  |  | $ | 2,092,074 |  |  | $ | 69,946 |
Operating expenses |  |  | 317,491 |  |  |  | 1,007,786 |  |  |  | 1,484,532 |  |  |  | 49,633 |
|  | $ | 457,666 |  |  | $ | 2,402,450 |  |  | $ | 3,576,606 |  |  | $ | 119,579 |
Summary of Operating Expenses Directly Related to Investment Properties |
|  | Operating expenses directly related to investment properties
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Direct operating expenses of investment properties that generated rental income |  | $ | 465,458 |  |  | $ | 1,276,751 |  |  | $ | 1,232,826 |  |  | $ | 41,218 |
Summary of Employee Benefits Expense |
| f . | Employee benefits expense
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Post-employment benefits |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined contribution plans |  | $ | 2,340,826 |  |  | $ | 2,965,054 |  |  | $ | 3,148,209 |  |  | $ | 105,256 |
Defined benefit plans |  |  | 266,267 |  |  |  | 291,333 |  |  |  | 277,041 |  |  |  | 9,263 |
|  |  | 2,607,093 |  |  |  | 3,256,387 |  |  |  | 3,425,250 |  |  |  | 114,519 |
Equity-settled share-based payments |  |  | 438,765 |  |  |  | 215,648 |  |  |  | 871,699 |  |  |  | 29,144 |
Other employee benefits |  |  | 51,043,198 |  |  |  | 63,940,430 |  |  |  | 70,279,752 |  |  |  | 2,349,707 |
|  | $ | 54,089,056 |  |  | $ | 67,412,465 |  |  | $ | 74,576,701 |  |  | $ | 2,493,370 |
Summary of employee benefits expense by function |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 35,978,403 |  |  | $ | 45,363,170 |  |  | $ | 49,173,778 |  |  | $ | 1,644,058 |
Operating expenses |  |  | 18,110,653 |  |  |  | 22,049,295 |  |  |  | 25,402,923 |  |  |  | 849,312 |
|  | $ | 54,089,056 |  |  | $ | 67,412,465 |  |  | $ | 74,576,701 |  |  | $ | 2,493,370 |
Summary of Employees' Compensation and Remuneration to Directors |
| g . | Employees’ compensation and the remuneration to directors
The Articles before and after the amendment approved in shareholders’ meeting in June 2019 both stipulates to distribute employees’ compensation and remuneration to directors at the rates in 0.01%-1.00% and no higher than 0.75%, respectively, of net profit before income tax, employees’ compensation and remuneration to directors.
|  | For the Year Ended December 31
|  | 2018 |  | 2019
|  |  | Accrual Rate |  |  |  | Accrual Amount |  |  |  | Accrual Rate |  |  |  | Accrual Amount |  |  |  |  |
|  |  |  |  |  |  | (NT$) |  |  |  |  |  |  |  | NT$ |  |  |  | US$ (Note 4) |
Employees’ compensation |  |  | 0.20% |  |  | $ | 45,430 |  |  |  | 0.20% |  |  | $ | 34,400 |  |  | $ | 1,150 |
Remuneration to directors |  |  | 0.15% |  |  |  | 34,073 |  |  |  | 0.40% |  |  |  | 68,803 |  |  |  | 2,300 |
Summary of Appropriations of Employees' Compensation (Settled by Cash) and Remuneration to Directors | In March 2019, the board of directors resolved the appropriations of employees’ compensation and remuneration to directors in cash for 2018. The differences between the resolved amounts and the accrued amounts reflected in the consolidated financial statements for the years ended December 31, 2018 were deemed changes in estimates. The difference was NT$3 thousand (US$0.1 thousand) and was adjusted in net profit for the year ended December 31, 2019.
|  | For Year 2018
|  | Employees’ compensation |  | Remuneration to directors
|  | NT$ |  | NT$
Resolved by the board of directors |  | $ | 45,430 |  |  | $ | 34,070 |
Recognized in the consolidated financial statements |  | $ | 45,430 |  |  | $ | 34,073 |

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