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Investment Properties (Tables)
 12 Months Ended
Dec. 31, 2020
Text block [abstract]  
Summary of Investment Properties
For the year ended December 31, 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 31, 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
 
 
$
6,891,947
 
 
$
15,337,702
 
Additions
 
 
-  
 
 
 
2,532
 
 
 
-  
 
 
 
2,532
 
Disposals
 
 
-  
 
 
 
(1,843
)
 
 
-  
 
 
 
(1,843
)
Reclassification
 
 
-  
 
 
 
(490,130
)
 
 
(21,069
)
 
 
(511,199
)
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
 
 
$
292,722
 
 
$
1,000,098
 
Depreciation expenses
 
 
-  
 
 
 
377,536
 
 
 
216,574
 
 
 
594,110
 
Disposals
 
 
-  
 
 
 
(1,240
)
 
 
-  
 
 
 
(1,240
)
Reclassification
 
 
-  
 
 
 
(210,455
)
 
 
543
 
 
 
(209,912
)
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
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
For the year ended December 31, 2020
 
 
 
Land
 
Buildings and Improvements
 
Right-of-use Assets
 
Total
 
 
NT$
 
NT$
 
NT$
 
NT$
 
 
 
 
 
 
 
 
 
Cost
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2020
 
$
35,965
 
 
$
7,710,369
 
 
$
6,567,792
 
 
$
14,314,126
 
Additions
 
 
-  
 
 
 
6,352
 
 
 
-  
 
 
 
6,352
 
Disposals
 
 
-  
 
 
 
(1,902
)
 
 
-  
 
 
 
(1,902
)
Reclassification
 
 
-  
 
 
 
(3,884
)
 
 
46,201
 
 
 
42,317
 
Effects of foreign currency exchange differences
 
 
-  
 
 
 
111,870
 
 
 
124,920
 
 
 
236,790
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2020
 
$
35,965
 
 
$
7,822,805
 
 
$
6,738,913
 
 
$
14,597,683
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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, 2020
 
$
1,281
 
 
$
274,586
 
 
$
233,896
 
 
$
509,763
 
Additions
 
 
-  
 
 
 
226
 
 
 
-  
 
 
 
226
 
Disposals
 
 
-  
 
 
 
(68
)
 
 
-  
 
 
 
(68
)
Reclassification
 
 
-  
 
 
 
(138
)
 
 
1,645
 
 
 
1,507
 
Effects of foreign currency exchange differences
 
 
-  
 
 
 
3,984
 
 
 
4,449
 
 
 
8,433
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2020
 
$
1,281
 
 
$
278,590
 
 
$
239,990
 
 
$
519,861
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated depreciation
and impairment
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2020
 
$
-  
 
 
$
34,636
 
 
$
17,360
 
 
$
51,996
 
Depreciation expenses
 
 
-  
 
 
 
12,573
 
 
 
7,450
 
 
 
20,023
 
Disposals
 
 
-  
 
 
 
(46
)
 
 
-  
 
 
 
(46
)
Reclassification
 
 
-  
 
 
 
(53
)
 
 
378
 
 
 
325
 
Effects of foreign currency exchange differences
 
 
-  
 
 
 
699
 
 
 
351
 
 
 
1,050
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2020
 
$
-  
 
 
$
47,809
 
 
$
25,539
 
 
$
73,348
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Carrying amount at December 31, 2020
 
$
1,281
 
 
$
230,781
 
 
$
214,451
 
 
$
446,513
 
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
 
2020
 
 
NT$
 
NT$
 
US$ (Note 4)
       
Year 1 $921,649  $880,929  $31,372 
Year 2  744,366   688,123   24,506 
Year 3  623,326   471,966   16,808 
Year 4  408,634   383,307   13,651 
Year 5  320,611   335,706   11,955 
Year 6 onwards  830,091   664,259   23,656 
             
  $3,848,677  $3,424,290  $121,948 
 
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
Summary of Investment Properties, Fair Value The fair value of the investment properties was as follows:
 
 
December 31
 
 
2019
 
2020
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
Fair value
 
$
19,586,287
 
 
$
19,799,714
 
 
$
705,118