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Effects on initial application of IFRS 15 and information for the year ended December 31, 2016 and 2017 in conformity with IAS 18 (Tables) | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Summary of Movements in Allowance for Impairment of Accounts and Other Receivables |
| c) | The impact and description on consolidated statement of financial position and statement of comprehensive income if the Group continues adopting above accounting policies as of and for the year ended December 31, 2018 are as follows:
|  |  |  |  | December 31, 2018 |
Consolidated statement of financial position items |  | Description |  |  | Balance under IFRS 15 |  |  | Balance under previous accounting policies |  |  | Impact on accounting policy change |
|  |  |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Contract assets |  |  | (d)(f)(g) |  |  |  | 299,835 |  |  |  | — |  |  |  | 299,835 |
Inventories |  |  | (e) |  |  |  | 1,778,835 |  |  |  | 2,016,106 |  |  |  | (237,271 | )
Deferred tax assets |  |  | (h) |  |  |  | 226,716 |  |  |  | 226,635 |  |  |  | 81 |
Contract liabilities |  |  | (i) |  |  |  | 1,432 |  |  |  | — |  |  |  | 1,432 |
Receipts in advance |  |  | (i) |  |  |  | 1,013 |  |  |  | 2,445 |  |  |  | (1,432 | )
Current provisions |  |  | (j) |  |  |  | 29,352 |  |  |  | 61,979 |  |  |  | (32,627 | )
Current refund liabilities |  |  | (j) |  |  |  | 32,627 |  |  |  | — |  |  |  | 32,627 |
Retained earnings |  |  |  |  |  |  | 3,602,663 |  |  |  | 3,540,018 |  |  |  | 62,645 |
|  |  |  |  | 2018 |
Consolidated statement of comprehensive income items |  | Description |  |  | Balance under IFRS 15 |  |  | Balance under previous accounting policies |  |  | Impact on accounting policy change |
|  |  |  |  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Revenue |  |  | (a)(d) |  |  |  | 18,480,027 |  |  |  | 18,434,763 |  |  |  | 45,264 |
Cost of revenue |  |  | (a)(e) |  |  |  | (15,050,032 | ) |  |  | (15,021,266 | ) |  |  | (28,766 | )
Operating expenses |  |  | (f) |  |  |  | (1,477,788 | ) |  |  | (1,477,653 | ) |  |  | (135 | )
Other non-operating income (expenses), net |  |  | (g) |  |  |  | 173,070 |  |  |  | 173,476 |  |  |  | (406 | )
Income tax expense |  |  | (c)(h) |  |  |  | (456,618 | ) |  |  | (465,392 | ) |  |  | 8,774 |
Profit for the year |  |  |  |  |  |  | 1,325,824 |  |  |  | 1,301,093 |  |  |  | 24,731 |
Earnings per share (in dollars) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Basic |  |  |  |  |  | NT$ | 1.65 |  |  | NT$ | 1.62 |  |  | NT$ | 0.03 |
Diluted |  |  |  |  |  | NT$ | 1.63 |  |  | NT$ | 1.60 |  |  | NT$ | 0.03 |

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- Definition The disclosure of the effect of the change of investment entity status on the financial statements. [Refer: Disclosure of investment entities [text block]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph 9B -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_9B&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition Text block [abstract] + References No definition available. + Details
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