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Cash Flows Information
 12 Months Ended
Dec. 31, 2019
Text block [abstract]  
Cash Flows Information
33.
CASH FLOWS INFORMATION
 
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
 
 
$
—  
 
 
$
—  
 
 
$
—  
 
 
 
 
 
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