XML 76 R48.htm IDEA: XBRL DOCUMENT v3.20.1
Application of New and Revised International Financial Reporting Standards as Issued by the International Accounting Standards Board ("IASB") ( Collectively, "IFRSs") (Tables)
 12 Months Ended
Dec. 31, 2019
Statement [LineItems]  
Summary of Lease Liabilities and Operating Lease Commitments
The weighted average lessee’s incremental borrowing rates applied to lease liabilities recognized on January 1, 2019 was 1.35%. The difference between the (i) lease liabilities recognized and (ii) operating lease commitments disclosed under IAS 17 on December 31, 2018 is explained as follows:
 
 
 
NT$
 
 
US$ (Note 4)
 
The future minimum lease payments of non-cancellable operating lease commitments on December 31, 2018
 
$
2,386,102
 
 
$
79,776
 
Less: Recognition exemption for short-term leases
 
 
(108,946
)
 
 
(3,642
)
Less: Recognition exemption for leases of low-value assets
 
 
(10,822
)
 
 
(362
)
 
 
 
 
 
 
 
 
 
Undiscounted amounts on January 1, 2019
 
$
2,266,334
 
 
$
75,772
 
 
 
 
 
 
 
 
 
 
Discounted amounts using the incremental borrowing rates on January 1, 2019
 
$
2,006,553
 
 
$
67,086
 
Add: Finance lease liabilities (excluding the amounts applied for the exemption for short-term leases and leases of low-value assets) on December 31, 2018
 
 
248,808
 
 
 
8,319
 
Add: Adjustments as a result of a different treatment of extension
 
 
3,829,368
 
 
 
128,030
 
 
 
 
 
 
 
 
 
 
Lease liabilities recognized on January 1, 2019
 
$
6,084,729
 
 
$
203,435
 
IFRS16 [member]  
Statement [LineItems]  
Summary of Anticipated Impact on Assets, Liabilities and Equity
The impact on assets, liabilities and equity as of January 1, 2019 from the initial application of IFRS 16 is set out as follows:
 
 
 
As Originally Stated on January 1,
2019
 
Adjustments Arising from Initial
Application
 
Adjusted on January 1, 2019
 
 
 
NT$
 
 
 
NT$
 
 
 
NT$
 
             
Other financial assets - current $6,539,467  $(31) $6,539,436 
Other current assets  3,773,384   (385,014)  3,388,370 
Long-term prepayments for lease  10,764,835   (10,764,835)  —   
Property, plant and equipment  214,592,588   (277,079)  214,315,509 
Right-of-use assets  —     10,720,769   10,720,769 
Investment properties  7,738,379   6,599,225   14,337,604 
Other financial assets - non-current  1,044,294   (2,745)  1,041,549 
Other intangible assets  30,897,700   (59,667)  30,838,033 
             
Total effect on assets $275,350,647  $5,830,623  $281,181,270 
             
Obligation under leases - current $—    $489,984  $489,984 
Other current liabilities  5,984,156   (17,144)  5,967,012 
Obligation under leases - non-current  —     5,594,745   5,594,745 
Other non-current liabilities  1,371,302   (236,962)  1,134,340 
             
Total effect on liabilities $7,355,458  $5,830,623  $13,186,081 
 
 
 
As Originally Stated on January 1,
2019
 
Adjustments Arising from Initial
Application
 
Adjusted on January 1, 2019
 
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
       
Other financial assets - current $218,638  $(1) $218,637 
Other current assets  126,158   (12,872)  113,286 
Long-term prepayments for lease  359,908   (359,908)  —   
Property, plant and equipment  7,174,610   (9,264)  7,165,346 
Right-of-use assets  —     358,434   358,434 
Investment properties  258,722   220,636   479,358 
Other financial assets - non-current  34,915   (92)  34,823 
Other intangible assets  1,033,022   (1,994)  1,031,028 
             
Total effect on assets $9,205,973  $194,939  $9,400,912 
             
Obligation under leases - current $—    $16,382  $16,382 
Other current liabilities  200,072   (573)  199,499 
Obligation under leases - non-current  —     187,053   187,053 
Other non-current liabilities  45,848   (7,923)  37,925 
             
Total effect on liabilities $245,920  $194,939  $440,859