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Operating Segments Information
 12 Months Ended
Dec. 31, 2019
Text block [abstract]  
Operating Segments Information
41.
OPERATING SEGMENTS INFORMATION
 
The Group has the following reportable segments: Packaging, Testing and EMS. The Group packages bare semiconductors into finished semiconductors with enhanced electrical and thermal characteristics; provides testing services, including front-end engineering testing, wafer probing and final testing services; engages in the designing, assembling, manufacturing and sale of electronic components and telecommunications equipment motherboards. Information about other business activities and operating segments that are not reportable are combined and disclosed in “Others.” The Group engages in other activities such as substrate production as well as sale and leasing of real estate properties.
 
The accounting policies for segments are the same as those described in Note 4. The measurement basis for resources allocation and performance evaluation is based on profit before income tax.
 
 
a.
Segment revenues and operation results
 
 
 
 
 
 
 
 
 
 
 
Adjustments
 
 
 
 
Packaging
 
Testing
 
EMS
 
Others
 
and Eliminations
 
Total
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
 
 
 
 
 
 
 
 
 
 
 
 
For the year ended December 31, 2017
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue from external customers
 
 $
126,225,119
 
 
$ 
26,157,277
 
 
 $
133,948,016
 
 
 $
4,110,796
 
 
$ 
—  
 
 
$ 
290,441,208
 
Inter-group revenue (Note 1)
 
 
4,911,026
 
 
 
184,707
 
 
 
47,119,404
 
 
 
8,383,640
 
 
 
(60,598,777
)
 
 
—  
 
Segment revenue
 
 
131,136,145
 
 
 
26,341,984
 
 
 
181,067,420
 
 
 
12,494,436
 
 
 
—  
 
 
 
351,039,985
 
Interest income
 
 
43,744
 
 
 
48,532
 
 
 
269,640
 
 
 
214,265
 
 
 
(269,310
)
 
 
306,871
 
Interest expense
 
 
(1,969,562
)
 
 
(11,920
)
 
 
—  
 
 
 
(62,714
)
 
 
269,310
 
 
 
(1,774,886
)
Depreciation and amortization
 
 
(19,105,457
)
 
 
(6,476,743
)
 
 
(2,133,253
)
 
 
(1,489,731
)
 
 
—  
 
 
 
(29,205,184
)
Share of the profit or loss of associates and joint ventures
 
 
568,291
 
 
 
(42,509
)
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
525,782
 
Impairment loss
 
 
(218,214
)
 
 
(72,798
)
 
 
—  
 
 
 
(473,869
)
 
 
—  
 
 
 
(764,881
)
Segment profit before income tax
 
 
12,065,304
 
 
 
6,904,067
 
 
 
6,883,327
 
 
 
5,167,965
 
 
 
—  
 
 
 
31,020,663
 
Expenditures for segment assets
 
 
17,769,612
 
 
 
4,507,097
 
 
 
850,235
 
 
 
550,738
 
 
 
—  
 
 
 
23,677,682
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2017
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Investments accounted for using the equity method
 
 
48,566,333
 
 
 
187,418
 
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
48,753,751
 
 
 
         
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
             
For the year ended December 31, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue from external customers
 
$
178,308,222
 
 
$
35,903,202
 
 
$
151,890,384
 
 
$
4,990,613
 
 
$
—  
 
 
$
371,092,421
 
Inter-group revenues (Note 1)
 
 
3,531,431
 
 
 
212,310
 
 
 
58,836,465
 
 
 
7,637,053
 
 
 
(70,217,259
)
 
 
—  
 
Segment revenues
 
 
181,839,653
 
 
 
36,115,512
 
 
 
210,726,849
 
 
 
12,627,666
 
 
 
—  
 
 
 
441,309,680
 
Interest income
 
 
166,761
 
 
 
55,108
 
 
 
354,343
 
 
 
352,232
 
 
 
(462,233
)
 
 
466,211
 
Interest expense
 
 
(3,647,601
)
 
 
(101,338
)
 
 
—  
 
 
 
(249,180
)
 
 
462,233
 
 
 
(3,535,886
)
Depreciation and amortization
 
 
(29,491,977
)
 
 
(9,560,610
)
 
 
(2,065,590
)
 
 
(1,570,726
)
 
 
—  
 
 
 
(42,688,903
)
Share of the profit or loss of associates and joint ventures
 
 
(456,846
)
 
 
(23,398
)
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
(480,244
)
Impairment loss
 
 
(654,081
)
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
(654,081
)
Segment profit before income tax
 
 
17,866,431
 
 
 
7,952,484
 
 
 
6,225,984
 
 
 
(107,221
)
 
 
—  
 
 
 
31,937,678
 
Expenditures for segment assets
 
 
22,787,190
 
 
 
12,991,023
 
 
 
2,529,771
 
 
 
784,254
 
 
 
—  
 
 
 
39,092,238
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2018
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Investments accounted for using the equity method
 
 
9,152,290
 
 
 
160,018
 
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
9,312,308
 
Contract assets
 
 
3,488,372
 
 
 
1,000,128
 
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
4,488,500
 
 
 
 
         
 
 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
             
For the year ended December 31, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue from external customers
 
$
198,916,897
 
 
$
42,658,686
 
 
$
165,789,479
 
 
$
5,817,122
 
 
$
—  
 
 
$
413,182,184
 
Inter-group revenues (Note 1)
 
 
5,370,963
 
 
 
231,399
 
 
 
60,638,567
 
 
 
7,431,399
 
 
 
(73,672,328
)
 
 
—  
 
Segment revenues
 
 
204,287,860
 
 
 
42,890,085
 
 
 
226,428,046
 
 
 
13,248,521
 
 
 
—  
 
 
 
486,854,512
 
Interest income
 
 
186,291
 
 
 
90,091
 
 
 
249,487
 
 
 
284,458
 
 
 
(260,646
)
 
 
549,681
 
Interest expense
 
 
(3,403,475
)
 
 
(545,609
)
 
 
(255,404
)
 
 
(243,013
)
 
 
260,646
 
 
 
(4,186,855
)
Depreciation and amortization
 
 
(33,456,831
)
 
 
(12,379,703
)
 
 
(2,534,825
)
 
 
(2,095,482
)
 
 
—  
 
 
 
(50,466,841
)
Share of the profit or loss of associates and joint ventures
 
 
75,303
 
 
 
39,852
 
 
 
67,120
 
 
 
—  
 
 
 
—  
 
 
 
182,275
 
Impairment loss
 
 
(601,066
)
 
 
(141
)
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
(601,207
)
Segment profit before income tax
 
 
7,572,763
 
 
 
10,321,537
 
 
 
6,082,106
 
 
 
(696,595
)
 
 
—  
 
 
 
23,279,811
 
Expenditures for segment assets
 
 
35,462,305
 
 
 
23,966,051
 
 
 
2,770,129
 
 
 
875,402
 
 
 
—  
 
 
 
63,073,887
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Investments accounted for using the equity method
 
 
8,867,316
 
 
 
1,123,490
 
 
 
2,094,401
 
 
 
—  
 
 
 
—  
 
 
 
12,085,207
 
Contract assets
 
 
4,162,124
 
 
 
1,735,192
 
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
5,897,316
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Adjustments
 
 
 
 
Packaging
 
Testing
 
EMS
 
Others
 
and Eliminations
 
Total
 
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
 
 
 
 
For the year ended December 31, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Revenue from external customers
 
$
6,650,515
 
 
$
1,426,235
 
 
$
5,542,945
 
 
$
194,487
 
 
$
—  
 
 
$
13,814,182
 
Inter-group revenues (Note 1)
 
 
179,571
 
 
 
7,736
 
 
 
2,027,368
 
 
 
248,459
 
 
 
(2,463,134
)
 
 
—  
 
Segment revenues
 
 
6,830,086
 
 
 
1,433,971
 
 
 
7,570,313
 
 
 
442,946
 
 
 
—  
 
 
 
16,277,316
 
Interest income
 
 
6,228
 
 
 
3,012
 
 
 
8,341
 
 
 
9,511
 
 
 
(8,714
)
 
 
18,378
 
Interest expense
 
 
(113,791
)
 
 
(18,242
)
 
 
(8,539
)
 
 
(8,124
)
 
 
8,714
 
 
 
(139,982
)
Depreciation and amortization
 
 
(1,118,583
)
 
 
(413,899
)
 
 
(84,748
)
 
 
(70,060
)
 
 
—  
 
 
 
(1,687,290
)
Share of the profit or loss of associates and joint ventures
 
 
2,518
 
 
 
1,332
 
 
 
2,244
 
 
 
—  
 
 
 
—  
 
 
 
6,094
 
Impairment loss
 
 
(20,096
)
 
 
(4
)
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
(20,100
)
Segment profit before income tax
 
 
253,185
 
 
 
345,086
 
 
 
203,348
 
 
 
(23,291
)
 
 
—  
 
 
 
778,328
 
Expenditures for segment assets
 
 
1,185,634
 
 
 
801,272
 
 
 
92,615
 
 
 
29,268
 
 
 
—  
 
 
 
2,108,789
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
December 31, 2019
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Investments accounted for using the equity method
 
 
296.467
 
 
 
37,562
 
 
 
70,023
 
 
 
—  
 
 
 
—  
 
 
 
404,052
 
Contract assets
 
 
139,155
 
 
 
58,014
 
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
197,169
 
 
 
Note 1: Inter-group revenues were eliminated upon consolidation.
 
Note 2: The disaggregated product and service type from the Group's contract with customer is the same as those disclosed in above reportable segment.
 
b.
Revenue from major products and services
 
 
 
For the Year Ended December 31
 
 
2017
 
2018
 
2019
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
Packaging service
 
$
126,225,119
 
 
$
178,308,222
 
 
$
198,916,897
 
 
$
6,650,515
 
Testing service
 
 
26,157,277
 
 
 
35,903,202
 
 
 
42,658,686
 
 
 
1,426,235
 
Electronic components manufacturing service
 
 
133,948,016
 
 
 
151,890,384
 
 
 
165,789,479
 
 
 
5,542,945
 
Others
 
 
4,110,796
 
 
 
4,990,613
 
 
 
5,817,122
 
 
 
194,487
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
290,441,208
 
 
$
371,092,421
 
 
$
413,182,184
 
 
$
13,814,182
 
 
c.
Geographical information
 
The Group’s revenue from external customers by location of headquarter and information about its non-current assets by location of assets are detailed below.
 
1)
Net revenues from external customers
 
 
 
For the Year Ended December 31
 
 
2017
 
2018
 
2019
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
United States
 
$
196,462,345
 
 
$
230,791,164
 
 
$
245,521,027
 
 
$
8,208,660
 
Taiwan
 
 
35,413,647
 
 
 
45,630,792
 
 
 
51,244,470
 
 
 
1,713,289
 
Asia
 
 
30,201,332
 
 
 
56,031,108
 
 
 
75,938,364
 
 
 
2,538,896
 
Europe
 
 
26,445,240
 
 
 
36,844,258
 
 
 
38,613,132
 
 
 
1,290,977
 
Others
 
 
1,918,644
 
 
 
1,795,099
 
 
 
1,865,191
 
 
 
62,360
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
290,441,208
 
 
$
371,092,421
 
 
$
413,182,184
 
 
$
13,814,182
 
 
 
2)
Non-current assets
 
 
 
December 31
 
 
2018
 
2019
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
Taiwan
 
$
229,944,505
 
 
$
239,532,971
 
 
$
8,008,458
 
China
 
 
59,058,239
 
 
 
68,747,648
 
 
 
2,298,484
 
Others
 
 
25,686,256
 
 
 
26,645,450
 
 
 
890,854
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
314,689,000
 
 
$
334,926,069
 
 
$
11,197,796
 
 
Non-current assets exclude financial instruments, post-employment benefit assets, and deferred tax assets.
 
d.
Major customers
 
Except customer A from which the operating revenues generated from packaging and EMS segments were NT$83,873,393, NT$92,117,839 thousand and NT$103,987,781 thousand (US$3,476,689 thousand) for the years ended December 31, 2017, 2018 and 2019, respectively, and customer B from which the operating revenues generated from packaging and testing segments was NT$44,653,072 thousand (US$1,492,914 thousand) for the year ended December 31, 2019, the Group did not have other single customer from which the operating revenues exceeded 10% of operating revenues for the years ended December 31, 2017, 2018 and 2019.