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Effects on initial application of IFRS 9 and information for the years ended December 31, 2016 and 2017 in conformity with IAS 39 (Tables) | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Summary of Carrying Amount of Financial Assets Transferred |
| c) | The carrying amount of financial assets transferred from December 31, 2017 under IAS 39 to January 1, 2018 under IFRS 9 is reconciled as follows:
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Effects |
|  | Note |  |  | Measured at cost |  |  | Measured at fair value through profit or loss |  |  | Measured at fair value through other comprehensive income |  |  | Other financial assets |  |  | Measured at amortized cost |  |  | Total |  |  | Retained earnings |  |  | Other equity interest |
|  |  |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
IAS 39 |  |  |  |  |  |  | 20,890 |  |  |  | — |  |  |  | — |  |  |  | 70,241 |  |  |  | — |  |  |  | 91,131 |  |  |  | — |  |  |  | — |
Transferred into and measured at fair value through profit or loss |  |  | (c) |  |  |  | (10,940 | ) |  |  | 10,940 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Transferred into and measured at fair value through other comprehensive income |  |  | (b) |  |  |  | (9,950 | ) |  |  | — |  |  |  | 9,950 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Transfer into and measured at amortized cost |  |  | (a) |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (70,241 | ) |  |  | 70,241 |  |  |  | — |  |  |  | — |  |  |  | — |
Fair value adjustment |  |  | (b)(c) |  |  |  | — |  |  |  | 493 |  |  |  | 50,801 |  |  |  | — |  |  |  | — |  |  |  | 51,294 |  |  |  | 493 |  |  |  | 79,385 |
Impairment loss adjustment |  |  | (b) |  |  |  | — |  |  |  | — |  |  |  | 28,584 |  |  |  | — |  |  |  | — |  |  |  | 28,584 |  |  |  | 28,584 |  |  |  | (28,584 | )
Income tax adjustment |  |  | (b) |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (8,636 | )
IFRS 9 |  |  |  |  |  |  | — |  |  |  | 11,433 |  |  |  | 89,335 |  |  |  | — |  |  |  | 70,241 |  |  |  | 171,009 |  |  |  | 29,077 |  |  |  | 42,165 |
| (a) | The Group’s restricted bank deposits that failed to meet the definition of cash and cash equivalents amounted to NT$70,241 thousand were classified as “Other financial assets” under IAS 39. Since the assets’ cash flows represent solely payments of principal and interest, the restricted bank deposits were reclassified as “Financial assets at amortized cost” amounted to NT$70,241 thousand on initial application of IFRS 9.
| (b) | Given the Group’s available-for-sale financial assets amounted to NT$9,950 thousand under IAS 39 were not held for the purpose of trading, it was elected to classify as “Financial assets at fair value through other comprehensive income” and increased by NT$89,335 thousand on initial application of IFRS 9. Accompanying retained earnings, other equity interest and deferred tax liabilities were increased by NT$28,584 thousand, NT$42,165 thousand and NT$8,636 thousand, respectively.
| (c) | The Group’s available-for-sale financial assets amounted to NT$10,940 thousand under IAS 39 were classified as “Financial assets at fair value through profit or loss” and increased by NT$11,433 thousand in compliance with IFRS 9. Accompanying retained earnings were increased by NT$493 thousand.
Summary of Significant Accounts |
| d) | The significant account as of December 31, 2017 is as follows:
Available-for-sale financial assets
|  | December 31, 2017 |
|  | NT$000 |
Unlisted equity investments, at cost |  |  | 49,474 |
Less: Allowance for impairment losses |  |  | (28,584 | )
|  |  | 20,890 |
Summary of Ageing of Accounts Receivable which are Past Due But Not Impaired |
| (d) | The aging of accounts receivable which are past due but not impaired is as follows:
|  | December 31, 2017 |
|  | NT$000 |
£ 1 month |  |  | 10,482 |
1 – 2 months |  |  | 477 |
2 – 3 months |  |  | 426 |
3 – 4 months |  |  | 1,431 |
> 4 months |  |  | 3,056 |
|  |  | 15,872 |
Summary of Movements in Allowance for Impairment of Accounts and Other Receivables |
| (e) | The movements in allowance for impairment of accounts and other receivables during the year is as follows:
|  | Accounts receivable |  |  | Other receivables |
|  | NT$000 |  |  | NT$000 |
January 1, 2017 |  |  | 87 |  |  |  | — |
Reversal of allowance for impairment losses |  |  | (87 | ) |  |  | — |
December 31, 2017 |  |  | — |  |  |  | — |

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- Definition Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 37 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_37_a&doctype=Standard&book=b -URIDate 2019-03-27 + Details
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- Definition The disclosure of financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 7 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_7&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35H -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35H&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35I -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35I&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition Disclosure of detailed information about available-for-sale financial assets. + References No definition available. + Details
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- Definition Text block [abstract] + References No definition available. + Details
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