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Disposal of Subsidiaries (Tables)
 12 Months Ended
Dec. 31, 2020
Text block [abstract]  
Summary of Analysis of Assets and Liabilities on Date Control was Lost
 
a.
Analysis of assets and liabilities on the date control was lost
 
 
NT$
 
US$ (Note 4)
Current Assets    
Cash and cash equivalent $200,347  $7,135 
Trade receivables, net  318,425   11,340 
Inventories  239,865   8,542 
Other current assets  111,913   3,985 
Non-Current Assets        
Property, plant and equipment  7,546,413   268,747 
Right-of-use assets  812,861   28,948 
Deferred tax assets  298,217   10,620 
Other non-current assets  43,482   1,548 
         
Current Liabilities        
Trade and other payables  (1,739,330)  (61,942)
Current portion of long-term borrowings  (1,746,000)  (62,179)
Other current liabilities  (24,564)  (875)
 
 
NT$
 
US$ (Note 4)
Non-Current Liabilities        
Long-term borrowings  (2,947,682)  (104,974)
Deferred tax liabilities  (796)  (28)
         
Net assets disposed of $3,113,151  $110,867 
Summary of Gain on Disposal of Subsidiaries
 
b.
Gain on disposal of subsidiarie
s
 
 
 
NT$
 
US$ (Note 4)
     
     
Total consideration (paid in cash) $4,078,844  $145,258 
Net assets disposed of  (3,113,151)  (110,867)
Reclassification of accumulated exchange difference from equity to profit or loss due to the loss of control over SF
 
  (162,940)  (5,803)
         
Gain on disposal of SF $802,753  $28,588 
Summary of Net Cash Inflow on Disposal of Susbsidiaries
 
 
 
c.
Net cash inflow on disposals of subsidiaries
 
 
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
 
Consideration received in cash and cash equivalents
 
$
4,078,844
 
 
$
145,258
 
Less: Cash and cash equivalent balances disposed of
 
 
(200,347
)
 
 
(7,135
)
  Other receivables (the outstanding receivables of consideration, net of relevant expenditure)
 
 
(161,458
)
 
 
(5,750
)
 
 
 
 
 
 
 
 
 
 
 
$
3,717,039
 
 
$
132,373