XML 242 R61.htm IDEA: XBRL DOCUMENT v3.20.1
Goodwill (Tables)
 12 Months Ended
Dec. 31, 2019
Text block [abstract]  
Summary of Goodwill
 
 
Cost
 
Accumulated Impairment
 
Carrying Amount
 
 
NT$
 
NT$
 
NT$
 
 
 
 
 
 
 
Balance at January 1, 2017
 
$
12,479,305
 
 
$
1,988,996
 
 
$
10,490,309
 
Impairment losses recognized
 
 
—  
 
 
 
425,117
 
 
 
(425,117
)
Effect of foreign currency exchange differences
 
 
(130,698
)
 
 
—  
 
 
 
(130,698
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2017
 
 
12,348,607
 
 
 
2,414,113
 
 
 
9,934,494
 
Acquisition through business combinations  (Note 30)
 
 
39,990,231
 
 
 
—  
 
 
 
39,990,231
 
Effect of foreign currency exchange differences
 
 
49,721
 
 
 
—  
 
 
 
49,721
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2018
 
 
52,388,559
 
 
 
2,414,113
 
 
 
49,974,446
 
Acquisition through business combinations  (Note 30)
 
 
264,977
 
 
 
—  
 
 
 
264,977
 
Effect of foreign currency exchange differences
 
 
(40,987
)
 
 
—  
 
 
 
(40,987
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2019
 
$
52,612,549
 
 
$
2,414,113
 
 
$
50,198,436
 
 
 
 
 
Cost
 
Accumulated Impairment
 
Carrying Amount
 
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
 
 
 
 
 
 
Balance at January 1, 2019
 
$
1,751,540
 
 
$
80,713
 
 
$
1,670,827
 
Acquisition through business combinations (Note 30)
 
 
8,859
 
 
 
—  
 
 
 
8,859
 
Effect of foreign currency exchange differences
 
 
(1,370
)
 
 
—  
 
 
 
(1,370
)
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2019
 
$
1,759,029
 
 
$
80,713
 
 
$
1,678,316
 
Summary of Carrying Amounts of Goodwill Allocated to Cash-generating Units The carrying amounts of goodwill allocated to cash-generating units were as follows:
 
 
 
December 31
 
 
2018
 
2019
Cash-generating units
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
Packaging segment
 
$
35,729,371
 
 
$
35,717,828
 
 
$
1,194,177
 
Testing segment
 
 
13,448,886
 
 
 
13,421,321
 
 
 
448,724
 
Others
 
 
796,189
 
 
 
1,059,287
 
 
 
35,415
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
49,974,446
 
 
$
50,198,436
 
 
$
1,678,316