Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure of detailed information about financial instruments [text block]

Financial assets

	January 1, 2017		December 31, 2017		December 31, 2018
	(in thousands)
Financial assets measured at fair value through profit or loss	$	15,579		2,121		9,768
Financial assets measured at fair value through other comprehensive income		1,680		1,522		791

Measured at amortized cost:
Cash and cash equivalents		184,452		138,023		106,437
Financial assets at amortized cost		5,140		10,358		11,229
Accounts receivable and other receivables (including related parties)		204,543		215,070		194,021
Restricted deposit (including current and noncurrent)		138,324		147,470		164,456
Refundable deposits		1,219		1,437		1,311
Subtotal		533,678		512,358		477,454
Total	$	550,937		516,001		488,013

Disclosure of detailed information about financial liabilities [Text Block]

Financial liabilities

	January 1, 2017			December 31, 2017		December 31, 2018
		(in thousands)
Measured at amortized cost:
Short-term borrowings		$	138,000		147,000		184,000
Financial liability at amortized cost			4,524		4,837		5,071
Accounts payables and other payables (including related party)			171,325		186,526		196,429
Guarantee deposits			1,203		604		154
Total		$	315,052		338,967		385,654

Disclosure of detailed information about maturity analysis for nonderivative financial liabilities [Text Block]

The following, except for payables (including related parties) that are repayable within a year, are the contractual maturities of financial liabilities, including estimated interest payments of short-term borrowings.

(in thousands)	Contractual cash flows		Within 6 months		6-12 months		1-2 years		2-5 years		Over 5 years
January 1, 2017
Non-derivative financial liabilities
Short- term borrowings	$	138,210		88,208		50,002		-		-		-
Financial liability at amortized cost		4,524		-		-		-		4,524		-
Guarantee deposits		1,203		1,203		-		-		-		-
	$	143,937		89,411		50,002		-		4,524		-

December 31, 2017
Non-derivative financial liabilities
Short-term borrowings	$	147,306	97,302	50,004	-	-	-
Financial liability at amortized cost		4,837	-	-	4,837	-	-
Guarantee deposits		604	604	-	-	-	-
	$	152,747	97,906	50,004	4,837	-	-
December 31, 2018
Non-derivative financial liabilities
Short-term borrowings	$	184,337	134,332	50,005	-	-	-
Financial liability at amortized cost		5,071	5,071	-	-	-	-
Guarantee deposits		154	154	-	-	-	-
	$	189,562	139,557	50,005	-	-	-

Disclosure of detailed information about currency risk [Text Block]

The Company’s significant exposure to foreign currency risk was as follows:

	January 1, 2017						December 31, 2017						December 31, 2018
(in thousands)	Foreign currency		Exchange rate		Functional currency		Foreign currency		Exchange rate		Functional currency		Foreign currency		Exchange rate		Functional currency

Financial assets
Monetary items
NTD		159,824		32.25		4,956		159,194		29.76		5,349		205,394		30.715		6,687
CNY		31,240		6.99		4,470		32,330		6.52		4,959		33,590		6.8681		4,891
Financial liabilities
Monetary items
NTD		943,995		32.25		29,271		780,899		29.76		26,240		922,148		30.715		30,023

Disclosure of detailed information about financial assets at fair value [Text Block]

Fair value hierarchy

	January 1, 2017
	Carrying		Fair Value
(in thousands)	Amount		Level 1		Level 2		Level 3		Total
Financial assets measured at fair value through profit or loss
Money market fund	$	5,017		5,017		-		-		5,017
Equity securities-unlisted company		10,562		-		-		10,562		10,562
Subtotal		15,579		5,017		-		10,562		15,579
Financial assets measured at fair value through other comprehensive income
Equity securities-unlisted company		1,680		-		-		1,680		1,680
Total	$	17,259		5,017		-		12,242		17,259

	December 31, 2017
	Carrying		Fair Value
(in thousands)	Amount		Level 1		Level 2		Level 3		Total
Financial assets measured at fair value through profit or loss
Money market fund	$	521		521		-		-		521
Equity securities-unlisted company		1,600		-		-		1,600		1,600
Subtotal		2,121		521		-		1,600		2,121
Financial assets measured at fair value through other comprehensive income
Equity securities-unlisted company		1,522		-		-		1,522		1,522
Total	$	3,643		521		-		3,122		3,643

	December 31, 2018
	Carrying		Fair Value
(in thousands)	Amount		Level 1		Level 2		Level 3		Total
Financial assets measured at fair value through profit or loss
Equity securities-unlisted company	$	9,768		-		-		9,768		9,768
Subtotal		9,768		-		-		9,768		9,768
Financial assets measured at fair value through other comprehensive income
Equity securities-unlisted company		791		-		-		791		791
Total	$	10,559		-		-		10,559		10,559

Disclsoure of detailed information about financial assets at fair value level 3 hierachy [Text Block]

Movement in financial assets included in Level 3 of fair value hierarchy

(in thousands)	Financial assets at fair value through profit or loss			Financial assets at fair value through other comprehensive income			Total
January 1, 2017	$	10,562			1,680			12,242
Disposal-including capital reduction of investment		(8,962	)		(158	)		(9,120	)
December 31, 2017	$	1,600			1,522			3,122

(in thousands)	Financial assets at fair value through profit or loss		Financial assets at fair value through other comprehensive income			Total
January 1, 2018	$	1,600		1,522			3,122
Disposal-capital reduction of investment		-		(29	)		(29	)
Reclassified from equity method investments		6,136		-			6,136
Recognized in other comprehensive income		-		(702	)		(702	)
Recognized in profit or loss		2,032		-			2,032
December 31, 2018	$	9,768		791			10,559