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Investment Properties (Tables)
 12 Months Ended
Dec. 31, 2019
Text block [abstract]  
Summary of Investment Properties
For the year ended December, 2017
 
 
 
Land
 
Buildings and Improvements
 
Total
 
 
NT$
 
NT$
 
NT$
 
 
 
 
 
 
 
Cost
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2017
 
$
—  
 
 
$
—  
 
 
$
—  
 
Additions
 
 
—  
 
 
 
186,535
 
 
 
186,535
 
Disposals
 
 
—  
 
 
 
(342
)
 
 
(342
)
Reclassification
 
 
35,965
 
 
 
8,114,110
 
 
 
8,150,075
 
Effects of foreign currency exchange differences
 
 
—  
 
 
 
106,482
 
 
 
106,482
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2017
 
$
35,965
 
 
$
8,406,785
 
 
$
8,442,750
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated depreciation and impairment
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2017
 
$
—  
 
 
$
—  
 
 
$
—  
 
Depreciation expenses
 
 
—  
 
 
 
122,231
 
 
 
122,231
 
Disposals
 
 
—  
 
 
 
(161
)
 
 
(161
)
Reclassification
 
 
—  
 
 
 
199,745
 
 
 
199,745
 
Effects of foreign currency exchange differences
 
 
—  
 
 
 
1,499
 
 
 
1,499
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2017
 
$
—  
 
 
$
323,314
 
 
$
323,314
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Carrying amount at December 31, 2017
 
$
35,965
 
 
$
8,083,471
 
 
$
8,119,436
 
 
For the year ended December, 2018
 
 
 
Land
 
Buildings and Improvements
 
Total
 
 
NT$
 
NT$
 
NT$
 
 
 
 
 
 
 
Cost
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2018
 
$
35,965
 
 
$
8,406,785
 
 
$
8,442,750
 
Additions
 
 
—  
 
 
 
125,853
 
 
 
125,853
 
Reclassification
 
 
—  
 
 
 
14,891
 
 
 
14,891
 
Effects of foreign currency exchange differences
 
 
—  
 
 
 
(137,739
)
 
 
(137,739
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2018
 
$
35,965
 
 
$
8,409,790
 
 
$
8,445,755
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated depreciation and impairment
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2018
 
$
—  
 
 
$
323,314
 
 
$
323,314
 
Depreciation expenses
 
 
—  
 
 
 
392,667
 
 
 
392,667
 
Reclassification
 
 
—  
 
 
 
265
 
 
 
265
 
Effects of foreign currency exchange differences
 
 
—  
 
 
 
(8,870
)
 
 
(8,870
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2018
 
$
—  
 
 
$
707,376
 
 
$
707,376
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Carrying amount at December 31, 2018
 
$
35,965
 
 
$
7,702,414
 
 
$
7,738,379
 
 
For the year ended December, 2019
 
 
 
Land
 
Buildings and Improvements
 
Right-of-use Assets
 
Total
 
 
NT$
 
NT$
 
NT$
 
NT$
 
 
 
 
 
 
 
 
 
Cost
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2019
 
$
35,965
 
 
$
8,409,790
 
 
$
—  
 
 
$
8,445,755
 
Adjustments on initial
application of IFRS 16
(Note 3)
 
 
—  
 
 
 
—  
 
 
 
6,891,947
 
 
 
6,891,947
 
Adjusted balance at January 1, 2019
 
 
35,965
 
 
 
8,409,790
 
 
 
6,891,947
 
 
 
15,337,702
 
Additions
 
 
—  
 
 
 
2,532
 
 
 
—  
 
 
 
2,532
 
Reclassification
 
 
—  
 
 
 
(490,130
)
 
 
(21,069
)
 
 
(511,199
)
Disposals
 
 
—  
 
 
 
(1,843
)
 
 
—  
 
 
 
(1,843
)
Effects of foreign currency exchange differences
 
 
—  
 
 
 
(209,980
)
 
 
(303,086
)
 
 
(513,066
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2019
 
$
35,965
 
 
$
7,710,369
 
 
$
6,567,792
 
 
$
14,314,126
 
 
 
 
 
 
 
 
 
 
 
Accumulated depreciation
and impairment
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2019
 
$
—  
 
 
$
707,376
 
 
$
—  
 
 
$
707,376
 
Adjustments on initial application of IFRS 16 (Note 3)
 
 
—  
 
 
 
—  
 
 
 
292,722
 
 
 
292,722
 
Adjusted balance at January 1, 2019
 
 
—  
 
 
 
707,376
 
 
 
292,722
 
 
 
1,000,098
 
Depreciation expenses
 
 
—  
 
 
 
377,536
 
 
 
216,574
 
 
 
594,110
 
Reclassification
 
 
—  
 
 
 
(210,455
)
 
 
543
 
 
 
(209,912
)
Disposals
 
 
—  
 
 
 
(1,240
)
 
 
—  
 
 
 
(1,240
)
Effects of foreign currency exchange differences
 
 
—  
 
 
 
99,354
 
 
 
(22,355
)
 
 
76,999
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2019
 
$
—  
 
 
$
972,571
 
 
$
487,484
 
 
$
1,460,055
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Carrying amount at December 31, 2019
 
$
35,965
 
 
$
6,737,798
 
 
$
6,080,308
 
 
$
12,854,071
 
 
 
Land
 
Buildings and Improvements
 
Right-of-use Assets
 
Total
 
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
Cost
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2019
 
$
1,202
 
 
$
281,170
 
 
$
—  
 
 
$
282,372
 
Adjustments on initial application of IFRS 16 (Note 3)
 
 
—  
 
 
 
—  
 
 
 
230,423
 
 
 
230,423
 
Adjusted balance at January 1, 2019
 
 
1,202
 
 
 
281,170
 
 
 
230,423
 
 
 
512,795
 
Additions
 
 
—  
 
 
 
85
 
 
 
—  
 
 
 
85
 
Reclassification
 
 
—  
 
 
 
(16,387
)
 
 
(704
)
 
 
(17,091
)
Disposals
 
 
—  
 
 
 
(62
)
 
 
—  
 
 
 
(62
)
Effects of foreign currency exchange differences
 
 
—  
 
 
 
(7,020
)
 
 
(10,133
)
 
 
(17,153
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2019
 
$
1,202
 
 
$
257,786
 
 
$
219,586
 
 
$
478,574
 
 
 
Accumulated depreciation
and impairment
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2019
 
$
—  
 
 
$
23,650
 
 
$
—  
 
 
$
23,650
 
Adjustments on initial application of IFRS 16  (Note 3)
 
 
—  
 
 
 
—  
 
 
 
9,787
 
 
 
9,787
 
Adjusted balance at January 1, 2019
 
 
—  
 
 
 
23,650
 
 
 
9,787
 
 
 
33,437
 
Depreciation expenses
 
 
—  
 
 
 
12,622
 
 
 
7,241
 
 
 
19,863
 
Reclassification
 
 
—  
 
 
 
(7,036
)
 
 
18
 
 
 
(7,018
)
Disposals
 
 
—  
 
 
 
(41
)
 
 
—  
 
 
 
(41
)
Effects of foreign currency exchange differences
 
 
—  
 
 
 
3,322
 
 
 
(747
)
 
 
2,575
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2019
 
$
—  
 
 
$
32,517
 
 
$
16,299
 
 
$
48,816
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Carrying amount at December 31, 2019
 
$
1,202
 
 
$
225,269
 
 
$
203,287
 
 
$
429,758
 
Summary of Maturity analysis of Operating Lease Payments
The maturity analysis of lease payments receivable under operating leases of investment properties was as follows:
 
 
 
December 31, 2019
 
 
NT$
 
US$ (Note 4)
 
 
 
 
 
Year 1
 
$
921,649
 
 
$
30,814
 
Year 2
 
 
744,366
 
 
 
24,887
 
Year 3
 
 
623,326
 
 
 
20,840
 
Year 4
 
 
408,634
 
 
 
13,662
 
Year 5
 
 
320,611
 
 
 
10,719
 
Year 6 onwards
 
 
830,091
 
 
 
27,753
 
 
 
 
 
 
 
 
 
 
 
 
$
3,848,677
 
 
$
128,675
 
Summary of Future Minimum Lease Payments of Non-cancellable Operating Lease Agreements (Lessor)
The future lease payments of non-cancellable operating lease commitments were as follows:
 
 
 
December 31, 2018
 
 
NT$
 
 
 
 
 
Not later than 1 year
 
$
916,891
 
Later than 1 year and not later than 5 years
 
 
2,391,843
 
Later than 5 years
 
 
1,157,093
 
 
 
 
 
 
 
 
$
4,465,827
 
Summary of Investment Properties, Useful Lives
The investment properties were depreciated on a straight-line basis over the following useful lives:
 
Main buildings
 
10-40 years
Right-of-use assets
 
15-50 years
Others
 
3-20 years
Summary of Investment Properties, Fair Value The fair value of the investment properties was as follows:
 
 
December 31
 
 
2018
 
2019
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
 
 
 
 
Fair value
 
$
11,764,829
 
 
$
19,586,287
 
 
$
654,841