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Investment in associates (Tables)

12 Months Ended

Dec. 31, 2019

Investments accounted for using equity method [abstract]

Details of Investment in Associates

		December 31, 2018				December 31, 2019
		NT$000				NT$000
JMC ELECTRONICS CO., LTD. (“JMC”)			406,792				249,793
Unimos Microelectronics (Shanghai) Co., Ltd. (“Unimos Shanghai”)			3,456,949				3,143,117
			3,863,741				3,392,910

				Shareholding ratio
Company name		Principal place of business		December 31, 2018		December 31, 2019		Nature of relationship		Method of measurement
JMC		Kaohsiung, Taiwan		19.10%		10.00%		Strategic Investee		Equity method
Unimos Shanghai		Shanghai, PRC		45.02%		45.02%		Strategic Investee		Equity method

Summarized Financial Information for Investment in Material Associates

Statements of financial position

		JMC
		December 31, 2018				December 31, 2019
		NT$000				NT$000
Current assets			1,106,789				1,347,546
Non-current assets			1,699,498				2,457,975
Current liabilities			(817,697	)			(888,184	)
Non-current liabilities			(103,922	)			(660,111	)
Total net assets			1,884,668				2,257,226
Share in associate’s net assets			359,972				225,723
Goodwill			46,820				24,070
Carrying amount of the associate			406,792				249,793

		Unimos Shanghai
		December 31, 2018				December 31, 2019
		NT$000				NT$000
Current assets			3,946,082				3,042,377
Non-current assets			3,254,687				3,499,819
Current liabilities			(554,160	)			(459,502	)
Non-current liabilities			(442,306	)			(448,929	)
Total net assets			6,204,303				5,633,765
Share in associate’s net assets			2,793,438				2,536,558
Depreciable assets			644,718				584,441
Goodwill			22,118				22,118
Inter-company transactions and amortization			(3,325	)			—
Carrying amount of the associate			3,456,949				3,143,117

Statements of comprehensive income

		JMC
		Year ended December 31,
		2017				2018				2019
		NT$000				NT$000				NT$000
Revenue			1,322,928				1,931,008				3,017,155
Profit for the year from continuing operations			4,414				219,544				524,347
Other comprehensive income (loss), net of income tax			2,903				(14,074	)			48,211
Total comprehensive income			7,317				205,470				572,558
Dividends received from the associate			14,325				5,730				20,000

		Unimos Shanghai
		Year ended December 31,
		2017				2018				2019
		NT$000				NT$000				NT$000
Revenue			1,141,415				1,334,196				1,584,648
Loss for the year from continuing operations			(348,472	)			(629,303	)			(352,008	)
Other comprehensive income (loss), net of income tax			—				—				—
Total comprehensive loss			(348,472	)			(629,303	)			(352,008	)
Dividends received from the associate			—				—				—

X

- Definition

The disclosure of the reconciliation of the summarised financial information of an associate accounted for using the equity method to the carrying amount of the reporting entity's interest in the associate. [Refer: Carrying amount [member]; Associates [member]]

+ References

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The disclosure of associates. [Refer: Associates [member]]

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