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Investments Accounted for Using the Equity Method (Tables)
 12 Months Ended
Dec. 31, 2019
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Summary of Investments Accounted for Using the Equity Method
 
 
 
December 31
 
 
2018
 
2019
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
Investments in associates
 
$
9,131,814
 
 
$
11,805,505
 
 
$
394,701
 
Investments in joint ventures
 
 
180,494
 
 
 
279,702
 
 
 
9,351
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
9,312,308
 
 
$
12,085,207
 
 
$
404,052
 
Summary of Investments in Associates Accounted for using the Equity Method
a.
Investments in associates
 
1)
Investments in associates accounted for using the equity method that was not individually material consisted of the following:
 
 
consisted of the following:
 
 
 
 
 
 
 
Carrying Amount as of December 31
 
 
 
 
 
 
2018
 
2019
 
 
 
 
Operating
 
NT$
 
NT$
 
US$ (Note 4)
Name of Associate
 
Main Business
 
Location
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ChipMOS Technologies Inc. (“ChipMOS”)
 
Engaged in the packaging and testing of semiconductors
 
R.O.C.
 
$
4,237,982
 
 
$
4,370,075
 
 
$
146,108
 
Yann Yuan Investment Co., Ltd. (“Yann Yuan”)
 
Engaged in investing activities
 
R.O.C.
 
 
2,752,530
 
 
 
3,934,190
 
 
 
131,534
 
M-Universe Investments Pte. Ltd. (“MU”)
 
Investment company
 
Singapore
 
 
—  
 
 
 
1,814,699
 
 
 
60,672
 
Hung Ching Development & Construction Co. (“HC”)
 
Engaged in the development, construction and leasing of real estate properties
 
R.O.C.
 
 
1,095,233
 
 
 
1,380,162
 
 
 
46,144
 
Deca Technologies Inc. (”DECA”）
 
Holding company and the group engaged in manufacturing, development and marketing of wafer level packaging and interconnect technology
 
British Cayman Islands
 
 
866,312
 
 
 
323,423
 
 
 
10,813
 
Hung Ching Kwan Co. (“HCK”)
 
Engaged in the leasing of real estate properties
 
R.O.C.
 
 
295,772
 
 
 
283,105
 
 
 
9,465
 
AMPI
 
Engaged in the manufacturing of integrated circuit
 
R.O.C.
 
 
184,134
 
 
 
—  
 
 
 
—  
 
 
 
 
 
 
 
 
9,431,963
 
 
 
12,105,654
 
 
 
404,736
 
 
 
Less: Deferred gain on transfer of land
 
 
 
 
300,149
 
 
 
300,149
 
 
 
10,035
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
9,131,814
 
 
$
11,805,505
 
 
$
394,701
 
 
2)
At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows:
 
 
 
December 31
 
 
2018
 
2019
 
 
 
 
 
ChipMOS
 
 
20.47%
 
 
 
20.48%
 
Yann Yuan
 
 
32.21%
 
 
 
32.21%
 
MU
 
 
—  
 
 
 
42.23%
 
HC
 
 
26.22%
 
 
 
26.22%
 
DECA
 
 
22.04%
 
 
 
22.02%
 
HCK
 
 
27.31%
 
 
 
27.31%
 
AMPI
 
 
38.76%
 
 
 
—  
 
Summary of Fair Values of Investments in Associates with Available Published Price Quotation
7)
Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows:
 
 
 
December 31
 
 
2018
 
2019
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
ChipMOS
 
$
3,886,561
 
 
$
5,100,181
 
 
$
170,518
 
HC
 
$
1,537,307
 
 
$
1,551,033
 
 
$
51,857
 
AMPI
 
$
369,925
 
 
$
—  
 
 
$
—  
 
 
Summary of Aggregate Information of Associates that are Not Individually Material
8)
Aggregate information of associates that are not individually material
 
 
 
For the Year Ended December 31
 
 
2017
 
2018
 
2019
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
The Group’s share of:
 
 
 
 
 
 
 
 
Net profit (loss)
 
$
(190,532
)
 
$
147,535
 
 
$
321,413
 
 
$
10,746
 
Other comprehensive income (loss)
 
 
59,676
 
 
 
(613,471
)
 
 
1,401,453
 
 
 
46,856
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total comprehensive income (loss)
 
$
(130,856
)
 
$
(465,936
)
 
$
1,722,866
 
 
$
57,602
 
 
b.
Investments in joint ventures
 
1)
Investments in joint ventures that were not individually material and accounted for using the equity method consisted of the following:
 
 
 
 
 
 
 
Carrying Amount as of December 31
 
 
 
 
 
 
2018
 
2019
 
 
 
 
Operating
 
NT$
 
NT$
 
US$ (Note 4)
Name of Joint Venture
 
Main Business
 
Location
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ASEEE
 
Engaged in the production of embedded substrate
 
 
R.O.C.
 
 
$
180,494
 
 
$
—  
 
 
$
—  
 
SUMA-USI Electronics Co., Ltd. (“SUMA-USI”)
 
Engaged in the design and production of electronic products
 
 
China
 
 
 
—  
 
 
 
279,702
 
 
 
9,351
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
180,494
 
 
$
279,702
 
 
$
9,351
 
 
 
2)
At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows:
 
 
 
December 31
 
 
2018
 
2019
 
 
 
 
 
ASEEE
 
 
51.00
%
 
 
—  
 
SUMA-USI
 
 
—  
 
 
 
49.00
%
 
Summary of Aggregate Information of the Joint Venture that is Not Individually Material
5)
Aggregate information of joint ventures that were not individually material
 
 
 
For the Year Ended December 31
 
 
2017
 
2018
 
2019
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The Group’s share of net loss and total comprehensive loss
 
$
(184,366)
 
 
$
(306,156)
 
 
$
(142,306)
 
 
$
(4,758)