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Investments accounted for using equity method | 12 Months Ended
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Dec. 31, 2020
Investments accounted for using equity method [abstract] |
Investments accounted for using equity method |
12. | Investments accounted for using equity method
|  | December 31, 2019 |  |  | December 31, 2020 |
|  | NT$000 |  |  | NT$000 |
JMC ELECTRONICS CO., LTD. (“JMC”) |  |  | 249,793 |  |  |  | 250,769 |
Unimos Microelectronics (Shanghai) Co., Ltd. (“Unimos Shanghai”) |  |  | 3,143,117 |  |  |  | 3,020,908 |
|  |  | 3,392,910 |  |  |  | 3,271,677 |
| a) | The basic information and summarized financial information of the associate that are material to the Group are as follows:
| (a) | Basic information
|  |  |  | Shareholding ratio |  |  |  |
Company name |  | Principal place of business |  | December 31, 2019 |  | December 31, 2020 |  | Nature of relationship |  | Method of measurement
Unimos Shanghai |  | Shanghai, PRC |  | 45.02% |  | 45.02% |  | Strategic Investee |  | Equity method
| (b) | Summarized financial information
Statement of financial position
|  | Unimos Shanghai |
|  | December 31, 2019 |  |  | December 31, 2020 |
|  | NT$000 |  |  | NT$000 |
Current assets |  |  | 3,042,377 |  |  |  | 2,438,725 |
Non-current assets |  |  | 3,499,819 |  |  |  | 3,905,089 |
Current liabilities |  |  | (459,502 | ) |  |  | (618,949 | )
Non-current liabilities |  |  | (448,929 | ) |  |  | (248,583 | )
Total net assets |  |  | 5,633,765 |  |  |  | 5,476,282 |
Share in associate’s net assets |  |  | 2,536,558 |  |  |  | 2,465,651 |
Depreciable assets |  |  | 584,441 |  |  |  | 533,139 |
Goodwill |  |  | 22,118 |  |  |  | 22,118 |
Carrying amount of the associate |  |  | 3,143,117 |  |  |  | 3,020,908 |
Statement of comprehensive income
|  | Unimos Shanghai |
|  | Year ended December 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Revenue |  |  | 1,334,196 |  |  |  | 1,584,648 |  |  |  | 1,739,880 |
Loss for the year from continuing operations |  |  | (629,303 | ) |  |  | (352,008 | ) |  |  | (246,220 | )
Other comprehensive income, net of income tax |  |  | — |  |  |  | — |  |  |  | — |
Total comprehensive loss |  |  | (629,303 | ) |  |  | (352,008 | ) |  |  | (246,220 | )
Dividends received from the associate |  |  | — |  |  |  | — |  |  |  | — |
| b) | The carrying amount of the Group’s interests in all individually immaterial associates and the Group’s share of the operating results are summarized below:
As of December 31, 2019 and 2020, the carrying amount of the Group’s individually immaterial associates amounted to NT$ 249,793 thousand and NT$250,769 thousand, respectively.
|  | Year ended December 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Profit for the year from continuing operations |  |  | 41,933 |  |  |  | 63,838 |  |  |  | 14,833 |
Other comprehensive (loss) income, net of income tax |  |  | (2,687 | ) |  |  | 5,732 |  |  |  | 23,143 |
Total comprehensive income |  |  | 39,246 |  |  |  | 69,570 |  |  |  | 37,976 |
| c) | JMC has quoted market prices. As of December 31, 2019 and 2020, the fair value was NT$807,000 thousand and NT$454,010 thousand, respectively.
| d) | To further strengthen financial structure, increase balance of working capital and reduce debt ratio, the Company’s Board of Directors adopted a resolution on April 2, 2019 to dispose of 9,100,000 common shares of JMC, which reduced the shareholding of equity investment in JMC to 10%. The disposal of shares was completed on April 8, 2019 for cash consideration of NT$1,180,179 thousand, and the Company recognized gain on disposal of investment in associates amounted to NT$973,609 thousand. JMC is still recognized as investment in associates given that the Company retains significant influence by holding two seats in JMC’s Board of Directors.

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