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Profit Before Income Tax (Tables)
 12 Months Ended
Dec. 31, 2019
Text block [abstract]  
Summary of Other Operating Income and Expenses, Net
a.
Other operating inco
m
e and expenses, net
 
 
 
For the Year Ended December 31
 
 
2017
 
2018
 
2019
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
Rental income
 
$
131,570
 
 
$
182,411
 
 
$
136,301
 
 
$
4,557
 
Gains (losses) on disposal of property, plant and equipment and other assets
 
 
367,110
 
 
 
(14,644
)
 
 
(164,187
)
 
 
(5,490
)
Impairment losses on property, plant and equipment and goodwill
 
 
(714,675
)
 
 
(133,071
)
 
 
(201,006
)
 
 
(6,720
)
Loss on damages and claims
 
 
(85,585
)
 
 
(24,114
)
 
 
(459,544
)
 
 
(15,364
)
Others
 
 
410,136
 
 
 
361,001
 
 
 
419,881
 
 
 
14,038
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
108,556
 
 
$
371,583
 
 
$
(268,555
)
 
$
(8,979
)
 
Summary of Other Income
b.
Other income
 
 
 
For the Year Ended December 31
 
 
2017
 
2018
 
2019
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
Government subsidy
 
$
341,844
 
 
$
435,950
 
 
$
624,351
 
 
$
20,874
 
Interest income
 
 
306,871
 
 
 
466,211
 
 
 
549,681
 
 
 
18,378
 
Dividends income
 
 
59,039
 
 
 
190,397
 
 
 
185,061
 
 
 
6,187
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
707,754
 
 
$
1,092,558
 
 
$
1,359,093
 
 
$
45,439
 
Summary of Other Gains, net
c.
Other gains, net
 
 
 
For the Year Ended December 31
 
 
2017
 
2018
 
2019
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
Remeasurement gain on investments accounted for using the equity method due to step acquisition (Note 14)
 
$
—  
 
 
$
7,421,408
 
 
$
319,712
 
 
$
10,689
 
Net gains on financial assets mandatorily at FVTPL
 
 
—  
 
 
 
3,388,485
 
 
 
3,631,763
 
 
 
121,423
 
Gain on disposal of subsidiaries (Note 31)
 
 
5,589,457
 
 
 
—  
 
 
 
—  
 
 
 
—  
 
Net losses arising on financial instruments held for trading
 
 
(3,111,253
)
 
 
(1,398,995
)
 
 
(1,984,941
)
 
 
(66,364
)
Net gains on financial assets designated as at FVTPL
 
 
327,351
 
 
 
—  
 
 
 
—  
 
 
 
—  
 
Foreign exchange gains (losses), net
 
 
3,502,586
 
 
 
(1,015,615
)
 
 
1,125,681
 
 
 
37,635
 
Impairment losses on financial assets
 
 
(50,206
)
 
 
(521,010
)
 
 
(400,201
)
 
 
(13,380
)
 
 
 
 
 
 
 
 
 
 
Others
 
$
1,518
 
 
$
—  
 
 
$
(8,025
)
 
$
(268
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
6,259,453
 
 
$
7,874,273
 
 
$
2,683,989
 
 
$
89,735
 
Summary of Finance Costs
 
d.
Finance costs
 
 
 
For the Year Ended December 31
 
 
2017
 
2018
 
2019
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
Interest on lease liabilities
 
$
—  
 
 
$
—  
 
 
$
88,742
 
 
$
2,967
 
Total interest expense for financial liabilities measured at amortized cost
 
 
2,016,298
 
 
 
3,597,932
 
 
 
4,211,541
 
 
 
140,807
 
Less: Amounts included in the cost of qualifying assets
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Inventories related to real estate business
 
 
(190,137
)
 
 
(11,648
)
 
 
(35,713
)
 
 
(1,194
)
Property, plant and equipment
 
 
(51,262
)
 
 
(50,309
)
 
 
(77,715
)
 
 
(2,598
)
Investment properties
 
 
(13
)
 
 
(89
)
 
 
—  
 
 
 
—  
 
 
 
 
1,774,886
 
 
 
3,535,886
 
 
 
4,186,855
 
 
 
139,982
 
Other finance costs
 
 
24,608
 
 
 
32,355
 
 
 
16,540
 
 
 
553
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
1,799,494
 
 
$
3,568,241
 
 
$
4,203,395
 
 
$
140,535
 
 
Summary of Capitalized Borrowing Costs
Information relating to the capitalized borrowing costs was as follows:
 
 
 
For the Year Ended December 31
 
 
2017
 
2018
 
2019
 
 
 
 
 
 
 
Annual interest capitalization rates
 
 
 
 
 
 
 
 
 
 
 
 
Inventories related to real estate business (%)
 
 
4.35-5.39
 
 
 
4.35
 
 
 
4.35-4.85
 
Property, plant and equipment (%)
 
 
1.26-5.49
 
 
 
1.84-4.52
 
 
 
0.96-4.03
 
Investment properties (%)
 
 
1.26-1.97
 
 
 
1.84-2.23
 
 
 
—  
 
 
Summary of Depreciation and Amortization
e.
Depreciation and amortization
 
 
 
For the Year Ended December 31
 
 
2017
 
2018
 
2019
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
Property, plant and equipment
 
$
28,625,287
 
 
$
39,893,786
 
 
$
45,240,667
 
 
$
1,512,560
 
Right-of-use assets
 
 
—  
 
 
 
—  
 
 
 
1,055,458
 
 
 
35,288
 
Investment properties
 
 
122,231
 
 
 
392,667
 
 
 
594,110
 
 
 
19,863
 
Other intangible assets
 
 
457,666
 
 
 
2,402,450
 
 
 
3,576,606
 
 
 
119,579
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total
 
$
29,205,184
 
 
$
42,688,903
 
 
$
50,466,841
 
 
$
1,687,290
 
 
 
 
 
 
 
 
 
 
 
Summary of depreciation by function
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating costs
 
$
26,731,714
 
 
$
37,903,050
 
 
$
43,749,333
 
 
$
1,462,699
 
Operating expenses
 
 
2,015,804
 
 
 
2,383,403
 
 
 
3,140,902
 
 
 
105,012
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
28,747,518
 
 
$
40,286,453
 
 
$
46,890,235
 
 
$
1,567,711
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Summary of amortization by function
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating costs
 
$
140,175
 
 
$
1,394,664
 
 
$
2,092,074
 
 
$
69,946
 
Operating expenses
 
 
317,491
 
 
 
1,007,786
 
 
 
1,484,532
 
 
 
49,633
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
457,666
 
 
$
2,402,450
 
 
$
3,576,606
 
 
$
119,579
 
 
Summary of Operating Expenses Directly Related to Investment Properties
 
Operating expenses directly related to investment properties
 
 
 
For the Year Ended December 31
 
 
2017
 
2018
 
2019
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Direct operating expenses of investment properties that generated rental income
 
$
465,458
 
 
$
1,276,751
 
 
$
1,232,826
 
 
$
41,218
 
 
Summary of Employee Benefits Expense
f
.
Employee benefits expense
 
 
 
For the Year Ended December 31
 
 
2017
 
2018
 
2019
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
Post-employment benefits
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Defined contribution plans
 
$
2,340,826
 
 
$
2,965,054
 
 
$
3,148,209
 
 
$
105,256
 
Defined benefit plans
 
 
266,267
 
 
 
291,333
 
 
 
277,041
 
 
 
9,263
 
 
 
 
2,607,093
 
 
 
3,256,387
 
 
 
3,425,250
 
 
 
114,519
 
Equity-settled share-based payments
 
 
438,765
 
 
 
215,648
 
 
 
871,699
 
 
 
29,144
 
Other employee benefits
 
 
51,043,198
 
 
 
63,940,430
 
 
 
70,279,752
 
 
 
2,349,707
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
54,089,056
 
 
$
67,412,465
 
 
$
74,576,701
 
 
$
2,493,370
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Summary of employee benefits expense by function
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating costs
 
$
35,978,403
 
 
$
45,363,170
 
 
$
49,173,778
 
 
$
1,644,058
 
Operating expenses
 
 
18,110,653
 
 
 
22,049,295
 
 
 
25,402,923
 
 
 
849,312
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
54,089,056
 
 
$
67,412,465
 
 
$
74,576,701
 
 
$
2,493,370
 
Summary of Employees' Compensation and Remuneration to Directors
g
.
Employees’ compensation and the remuneration to directors
 
The Articles before and after the amendment approved in shareholders’ meeting in June 2019 both stipulates to distribute employees’ compensation and remuneration to directors at the rates in 0.01%-1.00% and no higher than 0.75%, respectively, of net profit before income tax, employees’ compensation and remuneration to directors.
 
 
 
For the Year Ended December 31
 
 
2018
 
2019
 
 
 
Accrual  Rate
 
 
 
Accrual  Amount
 
 
 
Accrual  Rate
 
 
 
Accrual Amount
 
 
 
 
 
 
 
 
 
 
 
 
(NT$)
 
 
 
 
 
 
 
NT$
 
 
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Employees’ compensation
 
 
0.20%
 
$
45,430
 
 
 
0.20%
 
$
34,400
 
 
$
1,150
 
Remuneration to directors
 
 
0.15%
 
 
34,073
 
 
 
0.40%
 
 
68,803
 
 
 
2,300
 
 
Summary of Appropriations of Employees' Compensation (Settled by Cash) and Remuneration to Directors
In March 2019, the board of directors resolved the appropriations of employees’ compensation and remuneration to directors in cash for 2018. The differences between the resolved amounts and the accrued amounts reflected in the consolidated financial statements for the years ended December 31, 2018 were deemed changes in estimates. The difference was NT$3 thousand (US$0.1 thousand) and was adjusted in net profit for the year ended December 31, 2019.
 
 
 
For Year 2018
 
 
Employees’ compensation
 
Remuneration to directors
 
 
NT$
 
NT$
 
 
 
 
 
 
 
 
 
Resolved by the board of directors
 
$
45,430
 
 
$
34,070
 
Recognized in the consolidated financial statements
 
$
45,430
 
 
$
34,073