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Property, Plant and Equipment (Tables)
 12 Months Ended
Dec. 31, 2019
Text block [abstract]  
Summary of Property, Plant and Equipment
The carrying amounts of each class of property, plant and equipment were as follows:
 
 
 
December 31
 
 
2018
 
2019
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
Land
 
$
10,165,969
 
 
$
10,333,822
 
 
$
345,497
 
Buildings and improvements
 
 
78,963,937
 
 
 
85,409,580
 
 
 
2,855,553
 
Machinery and equipment
 
 
108,087,970
 
 
 
112,996,670
 
 
 
3,777,889
 
Other equipment
 
 
6,463,160
 
 
 
6,715,694
 
 
 
224,530
 
Construction in progress and machinery in transit
 
 
10,911,552
 
 
 
16,637,561
 
 
 
556,254
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
214,592,588
 
 
$
232,093,327
 
 
$
7,759,723
 
 
 
For the year ended December 31, 2017
 
 
 
Land
 
Buildings and Improvements
 
Machinery and Equipment
 
Other Equipment
 
Construction in Progress and Machinery
in Transit
 
Total
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
 
 
 
 
 
 
 
 
 
 
 
 
Cost
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2017
 
$
3,365,013
 
 
$
96,258,175
 
 
$
248,200,756
 
 
$
8,474,661
 
 
$
7,713,542
 
 
$
364,012,147
 
Additions
 
 
—  
 
 
 
350,434
 
 
 
102,301
 
 
 
130,659
 
 
 
23,094,288
 
 
 
23,677,682
 
Disposals
 
 
—  
 
 
 
(609,294
)
 
 
(8,449,949
)
 
 
(763,937
)
 
 
(73,248
)
 
 
(9,896,428
)
Reclassification
 
 
(35,965
)
 
 
6,483,392
 
 
 
18,331,738
 
 
 
174,947
 
 
 
(25,428,464
)
 
 
(474,352
)
Effect of foreign currency exchange differences
 
 
(70,530
)
 
 
(2,294,779
)
 
 
(4,986,843
)
 
 
(204,250
)
 
 
557,595
 
 
 
(6,998,807
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2017
 
$
3,258,518
 
 
$
100,187,928
 
 
$
253,198,003
 
 
$
7,812,080
 
 
$
5,863,713
 
 
$
370,320,242
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated depreciation and impairment
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2017
 
$
—  
 
 
$
38,229,544
 
 
$
175,499,994
 
 
$
6,385,080
 
 
$
17,288
 
 
$
220,131,906
 
Depreciation expenses
 
 
—  
 
 
 
5,156,558
 
 
 
22,722,307
 
 
 
746,422
 
 
 
—  
 
 
 
28,625,287
 
Impairment losses recognized
 
 
—  
 
 
 
2,310
 
 
 
286,880
 
 
 
368
 
 
 
—  
 
 
 
289,558
 
Disposals
 
 
—  
 
 
 
(478,903
)
 
 
(7,540,654
)
 
 
(720,319
)
 
 
(17,288
)
 
 
(8,757,164
)
Reclassification
 
 
—  
 
 
 
(210,080
)
 
 
34,452
 
 
 
(24,117
)
 
 
—  
 
 
 
(199,745
)
Effect of foreign currency exchange differences
 
 
—  
 
 
 
(784,365
)
 
 
(3,990,174
)
 
 
(163,467
)
 
 
—  
 
 
 
(4,938,006
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2017
 
$
—  
 
 
$
41,915,064
 
 
$
187,012,805
 
 
$
6,223,967
 
 
$
—  
 
 
$
235,151,836
 
 
 
For the year ended December 31, 2018
 
 
 
Land
 
Buildings and Improvements
 
Machinery and Equipment
 
Other Equipment
 
Construction in Progress and Machinery
in Transit
 
Total
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
 
 
 
 
 
 
 
 
 
 
 
 
Cost
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2018
 
$
3,258,518
 
 
$
100,187,928
 
 
$
253,198,003
 
 
$
7,812,080
 
 
$
5,863,713
 
 
$
370,320,242
 
Additions
 
 
—  
 
 
 
144,898
 
 
 
192,673
 
 
 
84,860
 
 
 
38,669,807
 
 
 
39,092,238
 
Disposals
 
 
—  
 
 
 
(677,206
)
 
 
(26,493,282
)
 
 
(2,251,060
)
 
 
(34,902
)
 
 
(29,456,450
)
Reclassification
 
 
—  
 
 
 
5,388,709
 
 
 
32,060,513
 
 
 
2,148,211
 
 
 
(39,612,324
)
 
 
(14,891
)
Acquisition through business combinations (Note 30)
 
 
6,880,400
 
 
 
37,127,957
 
 
 
95,810,062
 
 
 
11,122,171
 
 
 
5,781,189
 
 
 
156,721,779
 
Effect of foreign currency exchange differences
 
 
27,051
 
 
 
(464,275
)
 
 
(929,579
)
 
 
(78,095
)
 
 
244,069
 
 
 
(1,200,829
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2018
 
$
10,165,969
 
 
$
141,708,011
 
 
$
353,838,390
 
 
$
18,838,167
 
 
$
10,911,552
 
 
$
535,462,089
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated depreciation and impairment
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2018
 
$
—  
 
 
$
41,915,064
 
 
$
187,012,805
 
 
$
6,223,967
 
 
$
—  
 
 
$
235,151,836
 
Depreciation expenses
 
 
—  
 
 
 
6,325,948
 
 
 
31,751,251
 
 
 
1,816,587
 
 
 
—  
 
 
 
39,893,786
 
Impairment losses recognized
 
 
—  
 
 
 
29,531
 
 
 
97,680
 
 
 
5,860
 
 
 
—  
 
 
 
133,071
 
Disposals
 
 
—  
 
 
 
(491,033
)
 
 
(25,704,778
)
 
 
(2,070,302
)
 
 
—  
 
 
 
(28,266,113
)
Reclassification
 
 
—  
 
 
 
(265
)
 
 
—  
 
 
 
—  
 
 
 
—  
 
 
 
(265
)
Acquisition through business combinations (Note 30)
 
 
—  
 
 
 
15,097,920
 
 
 
53,210,063
 
 
 
6,428,174
 
 
 
—  
 
 
 
74,736,157
 
Effect of foreign currency exchange differences
 
 
—  
 
 
 
(133,091
)
 
 
(616,601
)
 
 
(29,279
)
 
 
—  
 
 
 
(778,971
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2018
 
$
—  
 
 
$
62,744,074
 
 
$
245,750,420
 
 
$
12,375,007
 
 
$
—  
 
 
$
320,869,501
 
 
For the year ended December 31, 2019
 
 
 
Land
 
Buildings and Improvements
 
Machinery and Equipment
 
Other Equipment
 
Construction in Progress and Machinery
in Transit
 
Total
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
             
Cost            
             
Balance at January 1, 2019 $10,165,969  $141,708,011  $353,838,390  $18,838,167  $10,911,552  $535,462,089 
Adjustments on initial application of IFRS 16 (Note 3)  —     —     —     (458,045)  —     (458,045)
Adjusted balance at January 1, 2019  10,165,969   141,708,011   353,838,390   18,380,122   10,911,552   535,004,044 
Additions  —     806,844   413,008   76,671   61,777,364   63,073,887 
Disposals  —     (983,690)  (19,139,634)  (2,507,440)  —     (22,630,764)
Reclassification  —     13,601,469   41,302,651   3,062,838   (57,221,627)  745,331 
Acquisitions through business combinations (Note 30)  189,111   1,044,383   5,507,315   43,611   250,455   7,034,875 
Effect of foreign currency exchange differences  (21,258)  (2,204,057)  (5,176,282)  (300,686)  919,817   (6,782,466)
                         
Balance at December 31, 2019 $10,333,822  $153,972,960  $376,745,448  $18,755,116  $16,637,561  $576,444,907 
                         
                         
Accumulated depreciation and impairment                        
                         
Balance at January 1, 2019
 
$
—  
 
 $62,744,074  $245,750,420  $12,375,007 
 
$
—  
 
 $320,869,501 
Adjustments on initial application of IFRS 16 (Note 3)  —     —     —     (180,966)
 
 
—  
 
  (180,966)
Adjusted balance at January 1, 2019
 
 
—  
 
  62,744,074   245,750,420   12,194,041 
 
 
—  
 
  320,688,535 
Depreciation expense  —     6,989,392   35,747,308   2,503,967   —     45,240,667 
Impairment losses recognized  —     78,562   102,056   20,388   —     201,006 
Disposals  —     (881,149)  (18,640,266)  (2,503,438)  —     (22,024,853)
Reclassification  —     210,558   83,777   (103)  —     294,232 
Acquisitions through business combinations (Note 30)  —     445,682   4,000,338   19,028   —     4,465,048 
Effect of foreign currency exchange differences  —     (1,023,739)  (3,294,855)  (194,461)  —     (4,513,055)
                         
Balance at December 31, 2019 $—    $68,563,380  $263,748,778  $12,039,422  $—    $344,351,580 
 
 
 
Land
 
Buildings and Improvements
 
Machinery and Equipment
 
Other Equipment
 
Construction in Progress and Machinery
in Transit
 
Total
 
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
             
Cost            
             
Balance at January 1, 2019 $339,885  $4,737,814  $11,830,103  $629,828  $364,813  $17,902,443 
Adjustments on initial application of IFRS 16 (Note 3)  —     —     —     (15,314)  —     (15,314)
Adjusted balance at January 1, 2019  339,885   4,737,814   11,830,103   614,514   364,813   17,887,129 
Additions  —     26,976   13,808   2,564   2,065,441   2,108,789 
Disposals
 
 
—  
 
  (32,888)  (639,908)  (83,833)  —     (756,629)
Reclassification
 
 
—  
 
  454,746   1,380,898   102,402   (1,913,127)  24,919 
Acquisitions through business combinations (Note 30)  6,323   34,917   184,130   1,458   8,374   235,202 
Effect of foreign currency exchange differences  (711)  (73,689)  (173,062)  (10,053)  30,753   (226,762)
                         
Balance at December 31, 2019 $345,497  $5,147,876  $12,595,969  $627,052  $556,254  $19,272,648 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
           
 
 
           
 
 
                      
 
Accumulated depreciation and impairment                        
                        
Balance at January 1, 2019 $
-
  		  $2,097,762  $8,216,330  $413,741  $
-
  		  $10,723,833 
Adjustments on initial application of IFRS 16 (Note 3)  
-
  		   
-
  		   
-
  		   (6,050)  
-
  		   (6,050)
Adjusted balance at January 1, 2019  
-
  		   2,097,762   8,216,330   407,691   
-
  		   10,721,783 
Depreciation expense
 
 
-
  
 
  233,681   1,195,162   83,717 
 
 
-
  
 
  1,512,560 
Impairment losses recognized
 
 
-
  
 
  2,626   3,412   682 
 
 
-
  
 
  6,720 
Disposals
 
 
-
  
 
  (29,460)  (623,212)  (83,699)
 
 
-
  
 
  (736,371)
Reclassification
 
 
-
  
 
  7,040   2,801   (3)
 
 
-
  
 
  9,838 
Acquisitions through business combinations (Note 30)
 
 
-
  
 
  14,901   133,746   636 
 
 
-
  
 
  149,283 
Effect of foreign currency exchange differences
 
 
-
  
 
  (34,227)  (110,159)  (6,502)
 
 
-
  
 
  (150,888)
                         
Balance at December 31, 2019
 
$
-
 
 $2,292,323  $8,818,080  $402,522 
 
$
-
  
 
 $11,512,925 
Summary of Property, Plant and Equipment Useful Lives
Each class of property, plant and equipment was depreciated on a straight-line basis over the following useful lives:
 
Buildings and improvements
 
 
 
 
Main plant buildings
 
 
 
10-55 years
Cleanrooms
 
 
 
10-20 years
Others
 
 
 
3-20 years
Machinery and equipment
 
 
 
2-10 years
Other equipment
 
 
 
2-20 years