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Operating costs and expenses | 12 Months Ended
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Dec. 31, 2019
Analysis of income and expense [abstract] |
Operating costs and expenses |
5. | Operating costs and expenses
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Change of finished goods and work in process |  |  | 31,977 |  |  |  | — |  |  |  | — |
Raw materials and supplies used |  |  | 3,036,350 |  |  |  | 3,079,909 |  |  |  | 3,575,283 |
Employee benefit expenses |  |  | 5,895,778 |  |  |  | 5,606,833 |  |  |  | 6,075,773 |
Depreciation expenses |  |  | 2,899,278 |  |  |  | 3,376,579 |  |  |  | 3,731,914 |
Others |  |  | 4,530,425 |  |  |  | 4,464,499 |  |  |  | 4,590,720 |
Total operating costs and expenses |  |  | 16,393,808 |  |  |  | 16,527,820 |  |  |  | 17,973,690 |
Employee benefit expenses |  |  |  |  |  |  |  |  |  |  |  |
Salaries |  |  | 4,847,433 |  |  |  | 4,628,039 |  |  |  | 5,114,790 |
Director’s remuneration |  |  | 27,276 |  |  |  | 18,456 |  |  |  | 26,266 |
Labor and health insurance |  |  | 390,788 |  |  |  | 406,111 |  |  |  | 422,106 |
Pension |  |  | 198,502 |  |  |  | 201,567 |  |  |  | 194,173 |
Share-based payments |  |  | 123,021 |  |  |  | 41,043 |  |  |  | 822 |
Other personnel expenses |  |  | 308,758 |  |  |  | 311,617 |  |  |  | 317,616 |
|  |  | 5,895,778 |  |  |  | 5,606,833 |  |  |  | 6,075,773 |
| a) | In accordance with the Company’s Articles of Incorporation, employees’ compensation is based on the current year’s earnings, which should first be used to cover accumulated deficits, if any, and then 10% of the remaining balance distributed as employees’ compensation, including distributions to certain qualifying employees in affiliate companies, and no more than 0.5% as directors’ remuneration. Subject to the Board of Directors’ approval, employees’ compensation may be made by way of cash or share issuance. Distribution of employees’ compensation and directors’ remuneration shall be presented and reported in the subsequent shareholders’ meeting.
| b) | Based on profit distributable as of the end of reporting period, for the years ended December 31, 2017, 2018 and 2019, the employees’ compensation were accrued at NT$371,912 thousand, NT$199,027 thousand and NT$338,356 thousand, respectively; the directors’ remuneration were accrued at NT$18,596 thousand, NT$9,951 thousand and NT$16,918 thousand, respectively.
| c) | For the year of 2018, employees’ compensation and directors’ remuneration recognized were consistent with the amounts resolved in the Board of Directors’ meetings.

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