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Other Intangible Assets

12 Months Ended

Dec. 31, 2019

19.	OTHER INTANGIBLE ASSETS

The carrying amounts of each class of other intangible assets were as follows:

	December 31
	2018		2019
	NT$		NT$		US$ (Note 4)

Customer relationships	$	10,366,797	$	9,333,333	$	312,047
Computer software		1,159,682		1,929,539		64,511
Patents and acquired specific technology		19,255,669		17,718,523		592,395
Others		115,552		42,997		1,438

	$	30,897,700	$	29,024,392	$	970,391

For the year ended December 31, 2017

	Customer Relationships		Computer Software			Patents and Acquired Specific Technology			Others			Total
	NT$		NT$			NT$			NT$			NT$

Cost

Balance at January 1, 2017	$	915,636	$	3,552,229		$	514,443		$	192,392		$	5,174,700
Additions		—		265,497			—			12,328			277,825
Disposals		—		(83,595	)		(123,744	)		(4,978	)		(212,317	)
Effect of foreign currency exchange differences		—		(47,679	)		(1,213	)		(988	)		(49,880	)

Balance at December 31, 2017	$	915,636	$	3,686,452		$	389,486		$	198,754		$	5,190,328

Accumulated amortization

Balance at January 1, 2017	$	721,547	$	2,608,702		$	155,216		$	71,974		$	3,557,439
Amortization expense		80,313		316,580			43,493			17,280			457,666
Disposals		—		(72,481	)		(123,743	)		—			(196,224	)
Effect of foreign currency exchange differences		—		(30,680	)		(4,882	)		144			(35,418	)

Balance at December 31, 2017	$	801,860	$	2,822,121		$	70,084		$	89,398		$	3,783,463

For the year ended December 31, 2018

	Customer Relationships		Computer Software			Patents and Acquired Specific Technology			Others			Total
	NT$		NT$			NT$			NT$			NT$

Cost

Balance at January 1, 2018	$	915,636	$	3,686,452		$	389,486		$	198,754		$	5,190,328
Additions		—		528,883			—			8,776			537,659
Disposals		—		(95,358	)		(231	)		(4,000	)		(99,589	)
Acquisition through business combinations (Note 30)		11,000,000		274,868			20,200,000			32,800			31,507,668
Effect of foreign currency exchange differences		—		6,200			(899	)		(332	)		4,969

Balance at December 31, 2018	$	11,915,636	$	4,401,045		$	20,588,356		$	235,998		$	37,141,035




Accumulated amortization

Balance at January 1, 2018	$	801,860	$	2,822,121		$	70,084		$	89,398		$	3,783,463
Amortization expense		746,979		373,536			1,263,309			18,626			2,402,450
Disposals		—		(95,202	)		(231	)		(4,000	)		(99,433	)
Acquisition through business combinations (Note 30)		—		137,799			—			15,483			153,282




Effect of foreign currency exchange differences	$	—	$	3,109	$	(475	)	$	939	$	3,573

Balance at December 31, 2018	$	1,548,839	$	3,241,363	$	1,332,687		$	120,446	$	6,243,335

For the year ended December 31, 2019

	Customer Relationships			Computer Software			Patents and Acquired Specific Technology			Others			Total
	NT$			NT$			NT$			NT$			NT$
Cost

Balance at January 1, 2019	$	11,915,636		$	4,401,045		$	20,588,356		$	235,998		$	37,141,035
Adjustments on initial application of IFRS 16 (Note 3)		—			—			—			(152,341	)		(152,341	)
Adjusted balance at January 1, 2019		11,915,636			4,401,045			20,588,356			83,657			36,988,694
Additions		—			1,358,533			—			(7,625	)		1,350,908
Disposals or derecognization		(915,635	)		(1,123,446	)		—			(6,315	)		(2,045,396	)
Acquisition through business combinations (Note 30)		—			19,944			732,604			—			752,548
Effect of foreign currency exchange differences		—			(49,198	)		(2,264	)		(1,417	)		(52,879	)

Balance at December 31, 2019	$	11,000,001		$	4,606,878		$	21,318,696		$	68,300		$	36,993,875

Accumulated amortization

Balance at January 1, 2019	$	1,548,839		$	3,241,363		$	1,332,687		$	120,446		$	6,243,335
Adjustments on initial application of IFRS 16 (Note 3)		—			—			—			(92,674	)		(92,674	)
Adjusted balance at January 1, 2019		1,548,839			3,241,363			1,332,687			27,772			6,150,661
Amortization expense		1,033,464			583,300			1,955,703			4,139			3,576,606
Disposals or derecognization		(915,635	)		(1,116,512	)		—			(6,315	)		(2,038,462	)
Acquisition through business combinations (Note 30)		—			7,765			313,422			—			321,187
Effect of foreign currency exchange differences		—			(38,577	)		(1,639	)		(293	)		(40,509	)

Balance at December 31, 2019	$	1,666,668		$	2,677,339		$	3,600,173		$	25,303		$	7,969,483

	Customer Relationships			Computer Software			Patents and Acquired Specific Technology			Others			Total
	US$ (Note 4)			US$ (Note 4)			US$ (Note 4)			US$ (Note 4)			US$ (Note 4)
Cost

Balance at January 1, 2019	$	398,383		$	147,143		$	688,343		$	7,890		$	1,241,759
Adjustments on initial application of IFRS 16 (Note 3)		—			—			—			(5,093	)		(5,093	)
Adjusted balance at January 1, 2019		398,383			147,143			688,343			2,797			1,236,666
Additions		—			45,421			—			(255	)		45,166
Disposals or derecognization		(30,613	)		(37,561	)		—			(211	)		(68,385	)
Acquisition through business combinations (Note 30)		—			667			24,494			—			25,161
Effect of foreign currency exchange differences		—			(1,645	)		(76	)		(47	)		(1,768	)

Balance at December 31, 2019	$	367,770		$	154,025		$	712,761		$	2,284		$	1,236,840

Accumulated amortization

Balance at January 1, 2019	$	51,783		$	108,371		$	44,557		$	4,027		$	208,738
Adjustments on initial application of IFRS 16 (Note 3)		—			—			—			(3,099	)		(3,099	)
Adjusted balance at January 1, 2019		51,783			108,371			44,557			928			205,639
Amortization expense		34,553			19,502			65,386			138			119,579
Disposals or derecognization		(30,613	)		(37,329	)		—			(211	)		(68,153	)
Acquisition through business combinations (Note 30)		—			260			10,479			—			10,739
Effect of foreign currency exchange differences		—			(1,290	)		(55	)		(10	)		(1,355	)

Balance at December 31, 2019	$	55,723		$	89,514		$	120,367		$	845		$	266,449

Each class of other intangible assets was amortized on the straight-line basis over the following useful lives:

Customer relationships				11 years
Computer software				2-10 years
Patents and acquired specific technology				5-17 years
Others				5-32 years