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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2019
Statement [LineItems] |
Summary of Fair Value of Financial Instruments | The carrying amounts and fair value of bonds payable as of December 31, 2018 and 2019, respectively, were as follows:
|  | Carrying Amount |  | Fair Value
|  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4)
December 31, 2018 |  | $ | 16,985,936 |  |  |  |  |  |  | $ | 17,126,752 |  |  |  |  |
December 31, 2019 |  |  | 36,522,155 |  |  | $ | 1,221,068 |  |  |  | 36,766,117 |  |  | $ | 1,229,225 |
Summary of Financial Assets Measured at Level 3 Fair Value |
| 2) | Reconciliation of Level 3 fair value measurements of financial assets
For the year ended December 31, 2018
|  | Financial Assets at FVTPL |  | Financial Assets at FVTOCI |  | Total
Financial Assets |  | Equity Instruments |  | Equity Instruments |  | Debt Instruments |  |
|  | NT$ |  | NT$ |  | NT$ |  | NT$
Balance at January 1 |  | $ | — |  |  | $ | 908,549 |  |  | $ | 1,080,000 |  |  | $ | 1,988,549 |
Recognized in profit or loss |  |  | (2,313 | ) |  |  | — |  |  |  | — |  |  |  | (2,313 | )
Recognized in other comprehensive income (included in unrealized losses on financial assets at FVTOCI) |  |  | — |  |  |  | (224,172 | ) |  |  | (63,076 | ) |  |  | (287,248 | )
Purchases |  |  | 477,436 |  |  |  | 105,000 |  |  |  | — |  |  |  | 582,436 |
Disposals |  |  | — |  |  |  | (208,978 | ) |  |  | — |  |  |  | (208,978 | )
Balance at December 31 |  | $ | 475,123 |  |  | $ | 580,399 |  |  | $ | 1,016,924 |  |  | $ | 2,072,446 |
For the year ended December 31, 2019
|  | FVTPL |  | FVTOCI |  |
Financial Assets |  | Equity Instruments |  | Equity Instruments |  | Debt Instruments |  | Total
|  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4)
Balance at January 1 |  | $ | 475,123 |  |  | $ | 15,885 |  |  | $ | 580,399 |  |  | $ | 19,405 |  |  | $ | 1,016,924 |  |  | $ | 34,000 |  |  | $ | 2,072,446 |  |  | $ | 69,290 |
Recognized in profit or loss |  |  | 3,431 |  |  |  | 115 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,431 |  |  |  | 115 |
Recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in unrealized losses on financial assets at FVTOCI |  |  | — |  |  |  | — |  |  |  | (216,121 | ) |  |  | (7,226 | ) |  |  | (2,052 | ) |  |  | (69 | ) |  |  | (218,173 | ) |  |  | (7,295 | )
Effects of foreign currency exchange |  |  | (14,368 | ) |  |  | (480 | ) |  |  | (5,695 | ) |  |  | (190 | ) |  |  | — |  |  |  | — |  |  |  | (20,063 | ) |  |  | (670 | )
Net increase in trade receivables |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,171,205 |  |  |  | 106,025 |  |  |  | 3,171,205 |  |  |  | 106,025 |
Trade receivables factoring |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1,141,515 | ) |  |  | (38,165 | ) |  |  | (1,141,515 | ) |  |  | (38,165 | )
Purchases |  |  | 541,528 |  |  |  | 18,105 |  |  |  | 409,985 |  |  |  | 13,707 |  |  |  | — |  |  |  | — |  |  |  | 951,513 |  |  |  | 31,812 |
Disposals |  |  | — |  |  |  | — |  |  |  | (12,665 | ) |  |  | (424 | ) |  |  | — |  |  |  | — |  |  |  | (12,665 | ) |  |  | (424 | )
Balance at December 31 |  | $ | 1,005,714 |  |  | $ | 33,624 |  |  | $ | 755,903 |  |  | $ | 25,272 |  |  | $ | 3,044,562 |  |  | $ | 101,791 |  |  | $ | 4,806,179 |  |  | $ | 160,687 |
Summary of Categories of Financial Instruments |
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Mandatorily at FVTPL |  | $ | 7,898,458 |  |  | $ | 5,288,996 |  |  |  | 176,830 |
Measured at amortized cost (Note 1) |  |  | 139,866,736 |  |  |  | 139,668,804 |  |  |  | 4,669,636 |
FVTOCI |  |  |  |  |  |  |  |  |  |  |  |
Equity instruments |  |  | 580,399 |  |  |  | 755,903 |  |  |  | 25,272 |
Debt instruments |  |  | 1,016,924 |  |  |  | 1,014,872 |  |  |  | 33,931 |
Trade receivables, net |  |  | — |  |  |  | 2,029,690 |  |  |  | 67,860 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Held for trading |  |  | 36,655 |  |  |  | 973,571 |  |  |  | 32,550 |
Financial liabilities for hedging |  |  | 3,899,634 |  |  |  | 3,233,301 |  |  |  | 108,101 |
Measured at amortized cost (Note 2) |  |  | 286,035,732 |  |  |  | 310,187,110 |  |  |  | 10,370,681 |
Note 1: The balances included financial assets measured at amortized cost which comprised cash and cash equivalents, trade and other receivables and other financial assets. Note 2: The balances included financial liabilities measured at amortized cost which comprised short-term borrowings, trade and other payables, bonds payable and long-term borrowings.
Summary of Maturity Analysis for Non-derivative Financial Liabilities | December 31, 2018
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year |  | 1 to 5 Years |  | More than 5 Years
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 33,156,044 |  |  | $ | 34,493,000 |  |  | $ | 6,899,093 |  |  | $ | 57,375 |  |  | $ | 196,523 |
Floating interest rate liabilities |  |  | 15,762,004 |  |  |  | 7,127,606 |  |  |  | 25,510,718 |  |  |  | 131,014,040 |  |  |  | — |
Fixed interest rate liabilities |  |  | 7,677,097 |  |  |  | 4,811,536 |  |  |  | 242,461 |  |  |  | 13,621,814 |  |  |  | 4,367,546 |
|  | $ | 56,595,145 |  |  | $ | 46,432,142 |  |  | $ | 32,652,272 |  |  | $ | 144,693,229 |  |  | $ | 4,564,069 |
December 31, 2019
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year |  | 1 to 5 Years |  | More than 5 Years
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 35,283,757 |  |  | $ | 38,803,904 |  |  | $ | 7,989,256 |  |  | $ | 33,797 |  |  | $ | 184,338 |
Obligation under leases |  |  | 75,388 |  |  |  | 115,297 |  |  |  | 532,747 |  |  |  | 1,536,600 |  |  |  | 4,412,859 |
Floating interest rate liabilities |  |  | 10,740,844 |  |  |  | 6,708,303 |  |  |  | 18,868,999 |  |  |  | 133,341,087 |  |  |  | 7,190,891 |
Fixed interest rate liabilities |  |  | 6,819,585 |  |  |  | 3,712,979 |  |  |  | 2,281,375 |  |  |  | 34,405,594 |  |  |  | 3,689,219 |
|  | $ | 52,919,574 |  |  | $ | 49,340,483 |  |  | $ | 29,672,377 |  |  | $ | 169,317,078 |  |  | $ | 15,477,307 |
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year |  | 1 to 5 Years |  | More than 5 Years
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 1,179,664 |  |  | $ | 1,297,356 |  |  | $ | 267,110 |  |  | $ | 1,130 |  |  | $ | 6,163 |
Obligation under leases |  |  | 2,520 |  |  |  | 3,855 |  |  |  | 17,812 |  |  |  | 51,374 |  |  |  | 147,538 |
Floating interest rate liabilities |  |  | 359,105 |  |  |  | 224,283 |  |  |  | 630,859 |  |  |  | 4,458,077 |  |  |  | 240,418 |
Fixed interest rate liabilities |  |  | 228,004 |  |  |  | 124,138 |  |  |  | 76,275 |  |  |  | 1,150,304 |  |  |  | 123,344 |
|  | $ | 1,769,293 |  |  | $ | 1,649,632 |  |  | $ | 992,056 |  |  | $ | 5,660,885 |  |  | $ | 517,463 |
Summary of Maturity Analysis for Derivative Financial Instruments |
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year
|  | NT$ |  | NT$ |  | NT$
December 31, 2018 |  |  |  |  |  |
Net settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | 2,040 |  |  | $ | 1,620 |  |  | $ | — |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 2,580,194 |  |  | $ | 466,489 |  |  | $ | — |
Outflows |  |  | (2,556,607 | ) |  |  | (460,725 | ) |  |  | — |
|  |  | 23,587 |  |  |  | 5,764 |  |  |  | — |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 14,136,620 |  |  |  | 9,214,500 |  |  |  | 38,160,316 |
Outflows |  |  | (13,946,583 | ) |  |  | (8,650,320 | ) |  |  | (36,596,419 | )
|  |  | 190,037 |  |  |  | 564,180 |  |  |  | 1,563,897 |
|  | $ | 213,624 |  |  | $ | 569,944 |  |  | $ | 1,563,897 |
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year
|  | NT$ |  | NT$ |  | NT$
December 31, 2019 |  |  |  |  |  |
Net settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | (74,864 | ) |  | $ | (13,246 | ) |  | $ | — |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 9,296,123 |  |  | $ | 4,420,233 |  |  | $ | 230,354 |
Outflows |  |  | (9,248,333 | ) |  |  | (4,392,070 | ) |  |  | (227,848 | )
|  |  | 47,790 |  |  |  | 28,163 |  |  |  | 2,506 |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 10,187,215 |  |  |  | 15,025,154 |  |  |  | 34,327,100 |
Outflows |  |  | (10,163,964 | ) |  |  | (15,032,603 | ) |  |  | (34,773,848 | )
|  |  | 23,251 |  |  |  | (7,449 | ) |  |  | (446,748 | )
|  | $ | 71,041 |  |  | $ | 20,714 |  |  | $ | (444,242 | )
|  | On Demand or Less than 1 Month |  | 1 to 3 Months |  | 3 Months to 1 Year
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
December 31, 2019 |  |  |  |  |  |
Net settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | (2,503 | ) |  | $ | (443 | ) |  | $ | — |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 310,803 |  |  |  | 147,784 |  |  |  | 7,701 |
Outflows |  |  | (309,205 | ) |  |  | (146,843 | ) |  |  | (7,618 | )
|  |  | 1,598 |  |  |  | 941 |  |  |  | 83 |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 340,595 |  |  |  | 502,345 |  |  |  | 1,147,680 |
Outflows |  |  | (339,818 | ) |  |  | (502,594 | ) |  |  | (1,162,616 | )
|  |  | 777 |  |  |  | (249 | ) |  |  | (14,936 | )
|  | $ | 2,375 |  |  | $ | 692 |  |  | $ | (14,853 | )
Summary of Disclosure of Detailed Information about Maturity Analysis of Obligation under Leases | Further information for maturity analysis of obligation under leases was as follows:
|  | Less than 1 Year |  | 1 to 5 Years |  | 5 to 10 Years |  | 10 to 15 Years |  | 15 to 20 Years |  | More than 20 Years
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
Obligation under leases |  | $ | 723,432 |  |  | $ | 1,536,600 |  |  | $ | 1,454,128 |  |  | $ | 856,825 |  |  | $ | 712,696 |  |  | $ | 1,389,210 |
|  | Less than 1 Year |  | 1 to 5 Years |  | 5 to 10 Years |  | 10 to 15 Years |  | 15 to 20 Years |  | More than 20 Years
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Obligation under leases |  | $ | 24,187 |  |  | $ | 51,374 |  |  | $ | 48,617 |  |  | $ | 28,647 |  |  | $ | 23,828 |  |  | $ | 46,446 |
Interest rate risk [member] |
Statement [LineItems] |
Summary of Interest Rate Risk | The carrying amounts of the Group’s financial assets and financial liabilities with exposure to interest rates at each balance sheet date were as follows:
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
Fair value interest rate risk |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities |  | $ | 17,485,561 |  |  | $ | 41,952,056 |  |  | $ | 1,402,610 |
Cash flow interest rate risk |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  | 32,942,747 |  |  |  | 46,467,663 |  |  |  | 1,553,583 |
Financial liabilities |  |  | 172,737,393 |  |  |  | 169,709,237 |  |  |  | 5,673,997 |
Measured at fair value on a recurring basis [member] |
Statement [LineItems] |
Summary of Fair Value of Financial Instruments |
| 1) | Fair value hierarchy
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
|  | NT$ |  | NT$ |  | NT$ |  | NT$
December 31, 2018 |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | — |  |  | $ | 1,557,714 |  |  | $ | — |  |  | $ | 1,557,714 |
Forward exchange contracts |  |  | — |  |  |  | 32,070 |  |  |  | — |  |  |  | 32,070 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted ordinary shares |  |  | 5,151,255 |  |  |  | — |  |  |  | — |  |  |  | 5,151,255 |
Open-end mutual funds |  |  | 581,800 |  |  |  | — |  |  |  | — |  |  |  | 581,800 |
Unquoted preferred shares |  |  | — |  |  |  | — |  |  |  | 275,000 |  |  |  | 275,000 |
Private-placement funds |  |  | — |  |  |  | — |  |  |  | 200,123 |  |  |  | 200,123 |
Hybrid financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Private-placement convertible bonds |  |  | — |  |  |  | 100,496 |  |  |  | — |  |  |  | 100,496 |
|  | $ | 5,733,055 |  |  | $ | 1,690,280 |  |  | $ | 475,123 |  |  | $ | 7,898,458 |
Financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unquoted ordinary shares |  | $ | — |  |  | $ | — |  |  | $ | 540,730 |  |  | $ | 540,730 |
Limited partnership |  |  | — |  |  |  | — |  |  |  | 39,669 |  |  |  | 39,669 |
Investments in debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unsecured subordinate corporate bonds |  |  | — |  |  |  | — |  |  |  | 1,016,924 |  |  |  | 1,016,924 |
|  | $ | — |  |  | $ | — |  |  | $ | 1,597,323 |  |  | $ | 1,597,323 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | — |  |  | $ | 29,058 |  |  | $ | — |  |  | $ | 29,058 |
Forward exchange contracts |  |  | — |  |  |  | 7,597 |  |  |  | — |  |  |  | 7,597 |
|  | $ | — |  |  | $ | 36,655 |  |  | $ | — |  |  | $ | 36,655 |
|  | Level 1 |  | Level 2 |  | Level 3 |  | Total
|  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4) |  | NT$ |  | US$ (Note 4)
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | — |  |  | $ | — |  |  | $ | 104,308 |  |  | $ | 3,487 |  |  | $ | — |  |  | $ | — |  |  | $ | 104,308 |  |  | $ | 3,487 |
Swap contracts |  |  | — |  |  |  | — |  |  |  | 56,561 |  |  |  | 1,891 |  |  |  | — |  |  |  | — |  |  |  | 56,561 |  |  |  | 1,891 |
Call option |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 24,556 |  |  |  | 821 |  |  |  | 24,556 |  |  |  | 821 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted ordinary shares |  |  | 3,460,123 |  |  |  | 115,685 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,460,123 |  |  |  | 115,685 |
Open-end mutual funds |  |  | 662,290 |  |  |  | 22,143 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 662,290 |  |  |  | 22,143 |
Private-placement funds |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 603,718 |  |  |  | 20,184 |  |  |  | 603,718 |  |  |  | 20,184 |
Unquoted preferred shares |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 377,440 |  |  |  | 12,619 |  |  |  | 377,440 |  |  |  | 12,619 |
|  | $ | 4,122,413 |  |  | $ | 137,828 |  |  | $ | 160,869 |  |  | $ | 5,378 |  |  | $ | 1,005,714 |  |  | $ | 33,624 |  |  | $ | 5,288,996 |  |  | $ | 176,830 |
Financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unquoted ordinary shares |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 565,028 |  |  | $ | 18,891 |  |  | $ | 565,028 |  |  | $ | 18,891 |
Unquoted preferred shares |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 158,718 |  |  |  | 5,306 |  |  |  | 158,718 |  |  |  | 5,306 |
Limited partnership |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 32,157 |  |  |  | 1,075 |  |  |  | 32,157 |  |  |  | 1,075 |
Investments in debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unsecured subordinate corporate bonds |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,014,872 |  |  |  | 33,931 |  |  |  | 1,014,872 |  |  |  | 33,931 |
Trade receivables, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,029,690 |  |  |  | 67,860 |  |  |  | 2,029,690 |  |  |  | 67,860 |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 3,800,465 |  |  | $ | 127,06 |  |  | $ | 3,800,465 |  |  | $ | 127,06 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | — |  |  | $ | — |  |  | $ | 862,581 |  |  | $ | 28,839 |  |  | $ | — |  |  | $ | — |  |  | $ | 862,581 |  |  | $ | 28,839 |
Forward exchange contracts |  |  | — |  |  |  | — |  |  |  | 110,990 |  |  |  | 3,711 |  |  |  | — |  |  |  | — |  |  |  | 110,990 |  |  |  | 3,711 |
|  | $ | — |  |  | $ | — |  |  | $ | 973,571 |  |  | $ | 32,550 |  |  | $ | — |  |  | $ | — |  |  | $ | 973,571 |  |  | $ | 32,550 |

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