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

Dec. 31, 2019

Summary of Movements in Allowance for Impairment of Accounts and Other Receivables

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