Other Intangible Assets

12 Months Ended

Dec. 31, 2020

19.	OTHER INTANGIBLE ASSETS

The carrying amounts of each class of other intangible assets were as follows:

	December 31
	2019		2020
	NT$		NT$		US$ (Note 4)

Customer relationships	$	9,333,333	$	8,334,203	$	296,802
Computer software		1,929,539		2,678,867		95,401
Patents and acquired specific technology		17,718,523		15,720,213		559,837
Others		42,997		75,385		2,685

	$	29,024,392	$	26,808,668	$	954,725

For the year ended December 31, 2018

	Customer Relationships		Computer Software			Patents and Acquired Specific Technology			Others			Total
	NT$		NT$			NT$			NT$			NT$

Cost

Balance at January 1, 2018	$	915,636	$	3,686,452		$	389,486		$	198,754		$	5,190,328
Additions		-		528,883			-			8,776			537,659
Disposals		-		(95,358	)		(231	)		(4,000	)		(99,589	)
Acquisition through business combinations (Note 29)		11,000,000		274,868			20,200,000			32,800			31,507,668
Effect of foreign currency exchange differences		-		6,200			(899	)		(332	)		4,969

Balance at December 31, 2018	$	11,915,636	$	4,401,045		$	20,588,356		$	235,998		$	37,141,035

Accumulated amortization

Balance at January 1, 2018	$	801,860	$	2,822,121		$	70,084		$	89,398		$	3,783,463
Amortization expense		746,979		373,536			1,263,309			18,626			2,402,450
Disposals		-		(95,202	)		(231	)		(4,000	)		(99,433	)
Acquisition through business combinations (Note 29)		-		137,799			-			15,483			153,282
Effect of foreign currency exchange differences		-		3,109			(475	)		939			3,573

Balance at December 31, 2018	$	1,548,839	$	3,241,363		$	1,332,687		$	120,446		$	6,243,335

For the year ended December 31, 2019

	Customer Relationships			Computer Software			Patents and Acquired Specific Technology		Others			Total
	NT$			NT$			NT$		NT$			NT$

Cost

Balance at January 1, 2019	$	11,915,636		$	4,401,045		$	20,588,356	$	83,657		$	36,988,694
Additions		-			1,358,533			-		(7,625	)		1,350,908
Disposals or derecognization		(915,635	)		(1,123,446	)		-		(6,315	)		(2,045,396	)
Acquisition through business combinations (Note 29)		-			19,944			732,604		-			752,548

	Customer Relationships			Computer Software			Patents and Acquired Specific Technology			Others			Total
	NT$			NT$			NT$			NT$			NT$

Effect of foreign currency exchange differences	$	-		$	(49,198	)	$	(2,264	)	$	(1,417	)	$	(52,879	)

Balance at December 31, 2019	$	11,000,001		$	4,606,878		$	21,318,696		$	68,300		$	36,993,875

Accumulated amortization

Balance at January 1, 2019	$	1,548,839		$	3,241,363		$	1,332,687		$	27,772		$	6,150,661
Amortization expense		1,033,464			583,300			1,955,703			4,139			3,576,606
Disposals or derecognization		(915,635	)		(1,116,512	)		-			(6,315	)		(2,038,462	)
Acquisition through business combinations (Note 29)		-			7,765			313,422			-			321,187
Effect of foreign currency exchange differences		-			(38,577	)		(1,639	)		(293	)		(40,509	)

Balance at December 31, 2019	$	1,666,668		$	2,677,339		$	3,600,173		$	25,303		$	7,969,483

For the year ended December 31, 2020

	Customer Relationships		Computer Software			Patents and Acquired Specific Technology		Others			Total
	NT$		NT$			NT$		NT$			NT$

Cost

Balance at January 1, 2020	$	11,000,001	$	4,606,878		$	21,318,696	$	68,300		$	36,993,875
Additions		-		951,439			171		31,045			982,655
Disposals or derecognization		-		(55,413	)		-		(14,594	)		(70,007	)
Disposal of subsidiaries (Note 30)		-		(38,125	)		-		-			(38,125	)
Acquisition through business combinations (Note 29)		103,633		1,451,123			-		114,269			1,669,025
Effect of foreign currency exchange differences		552		(66,459	)		312		(19,160	)		(84,755	)

Balance at December 31, 2020	$	11,104,186	$	6,849,443		$	21,319,179	$	179,860		$	39,452,668

	Customer Relationships		Computer Software			Patents and Acquired Specific Technology		Others			Total
	NT$		NT$			NT$		NT$			NT$

Accumulated amortization

Balance at January 1, 2020	$	1,666,668	$	2,677,339		$	3,600,173	$	25,303		$	7,969,483
Amortization expense		1,000,000		729,330			1,998,554		5,493			3,733,377
Disposals or derecognization		-		(47,345	)		-		(5,044	)		(52,389	)
Disposal of subsidiaries (Note 30)		-		(10,688	)		-		-			(10,688	)
Acquisition through business combinations (Note 29)		102,768		843,746			-		79,673			1,026,187
Effect of foreign currency exchange differences		547		(21,806	)		239		(950	)		(21,970	)

Balance at December 31, 2020	$	2,769,983	$	4,170,576		$	5,598,966	$	104,475		$	12,644,000

	Customer Relationships		Computer Software			Patents and Acquired Specific Technology		Others			Total
	US$ (Note 4)		US$ (Note 4)			US$ (Note 4)		US$ (Note 4)			US$ (Note 4)

Cost

Balance at January 1, 2020	$	391,738	$	164,063		$	759,213	$	2,432		$	1,317,446
Additions		-		33,883			6		1,106			34,995
Disposals or derecognization		-		(1,973	)		-		(520	)		(2,493	)
Disposal of subsidiaries (Note 30)		-		(1,358	)		-		-			(1,358	)
Acquisition through business combinations (Note 29)		3,691		51,678			-		4,069			59,438
Effect of foreign currency exchange differences		20		(2,367	)		11		(682	)		(3,018	)

Balance at December 31, 2020	$	395,449	$	243,926		$	759,230	$	6,405		$	1,405,010

	Customer Relationships		Computer Software			Patents and Acquired Specific Technology		Others			Total
	US$ (Note 4)		US$ (Note 4)			US$ (Note 4)		US$ (Note 4)			US$ (Note 4)

Accumulated amortization

Balance at January 1, 2020	$	59,354	$	95,347		$	128,211	$	901		$	283,813
Amortization expense		35,613		25,973			71,173		196			132,955
Disposals or derecognization		-		(1,686	)		-		(180	)		(1,866	)
Disposal of subsidiaries (Note 30)		-		(381	)		-		-			(381	)
Acquisition through business combinations (Note 29)		3,660		30,048			-		2,837			36,545
Effect of foreign currency exchange differences		19		(776	)		9		(33	)		(781	)

Balance at December 31, 2020	$	98,646	$	148,525		$	199,393	$	3,721		$	450,285

Each class of other intangible assets was amortized on the straight-line basis over the following useful lives:

Customer relationships				11 years
Computer software				2-10 years
Patents and acquired specific technology				5-17 years
Others				5-32 years