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Goodwill | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Goodwill |
18. | GOODWILL
For the year ended December 31, 2019
|  | Cost |  |  | Accumulated impairment |  |  | Carrying amount |
|  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1, 2019 |  | $ | 52,388,559 |  |  | $ | 2,414,113 |  |  | $ | 49,974,446 |
Acquisition through business combinations (Note 29) |  |  | 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 |
For the year ended December 31, 2020 (retrospectively adjusted)
|  | Cost |  |  | Accumulated impairment |  |  | Carrying amount |
|  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1, 2020 |  | $ | 52,612,549 |  |  | $ | 2,414,113 |  |  | $ | 50,198,436 |
Acquisition through business combinations (Note 29) |  |  | 2,567,842 |  |  |  | — |  |  |  | 2,567,842 |
Effect of foreign currency exchange differences |  |  | (57,225 | ) |  |  | — |  |  |  | (57,225 | )
Balance at December 31, 2020 |  | $ | 55,123,166 |  |  | $ | 2,414,113 |  |  | $ | 52,709,053 |
For the year ended December 31, 2021
|  | Cost |  |  | Accumulated impairment |  |  | Carrying amount |
|  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1, 2021 (retrospectively adjusted) |  | $ | 55,123,166 |  |  | $ | 2,414,113 |  |  | $ | 52,709,053 |
Disposal of subsidiaries (Note 30) |  |  | (310,711 | ) |  |  | — |  |  |  | (310,711 | )
Effect of foreign currency exchange differences |  |  | (325,929 | ) |  |  | — |  |  |  | (325,929 | )
Balance at December 31, 2021 |  | $ | 54,486,526 |  |  | $ | 2,414,113 |  |  | $ | 52,072,413 |
|  | Cost |  |  | Accumulated Impairment |  |  | Carrying Amount |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Balance at January 1, 2021 (re tro spectively adjusted) |  | $ | 1,987,136 |  |  | $ | 87,026 |  |  | $ | 1,900,110 |
Disposal of subsidiaries (Note 30) |  |  | (11,201 | ) |  |  | — |  |  |  | (11,201 | )
Effect of foreign currency exchange differences |  |  | (11,749 | ) |  |  | — |  |  |  | (11,749 | )
Balance at December 31, 2021 |  | $ | 1,964,186 |  |  | $ | 87,026 |  |  | $ | 1,877,160 |
| a. | Allocating goodwill to cash-generating units
The Group did not monitor goodwill for internal management purpose but for financial reporting purpose and, therefore, the goodwill was allocated to the following cash-generating units for evaluation of impairment: packaging segment, testing segment, EMS segment and other segment. The carrying amounts of goodwill allocated to cash-generating units were as follows:
|  | December 31 |
|  | 2020 (Retrospectively Adjusted) |  |  | 2021 |
Cash-generating units |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Packaging segment |  | $ | 35,703,625 |  |  | $ | 35,412,424 |  |  | $ | 1,276,583 |
Testing segment |  |  | 13,365,068 |  |  |  | 13,304,040 |  |  |  | 479,598 |
EMS segment (Note 29) |  |  | 3,492,259 |  |  |  | 3,207,848 |  |  |  | 115,640 |
Others |  |  | 148,101 |  |  |  | 148,101 |  |  |  | 5,339 |
|  | $ | 52,709,053 |  |  | $ | 52,072,413 |  |  | $ | 1,877,160 |
| b. | Impairment assessment
At the end of each year, the Group performs evaluation of goodwill for impairment by reviewing the recoverable amounts based on value in use which incorporates cash flow projections estimated by management covering a five-year period. The cash flows beyond that five-year period are extrapolated using a steady per annum growth rate. In assessing value in use, the estimated future cash flows are discounted to their present value using annual pre-tax discount rates which were 9.59%-14.99%, 10.39%-14.71% and 10.27%-15.76% as of December 31, 2019, 2020 and 2021, respectively. For the years ended December 31, 2019, 2020 and 2021, no impairment loss was recognized. The key assumption used in calculating each segment’s value in use also included the growth rates for operating revenues, which were based on the forecast for the Group and the industry as well as the Group’s historical performance. Management believes that any reasonably possible change in the key assumptions on which the recoverable amount was based on would not cause the carrying amount of each cash-generating unit to exceed its recoverable amount.

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