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Effects on initial application of IFRS 9 | 12 Months Ended
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Dec. 31, 2020
Text block [abstract] |
Effects on initial application of IFRS 9 |
46. | Effects on initial application of IFRS 9
Impact on January 1, 2018
| a) | The Group initially applied IFRS 9 on January 1, 2018, and recorded loss allowance based on expected credit loss. The impact was contract assets decreased by NT$115 thousand, accounts receivable decreased by NT$1,819 thousand, other receivables decreased by NT$5 thousand, other receivables — related parties decreased by NT$2 thousand, retained earnings decreased by NT$1,940 thousand and deferred tax assets increased by NT$1 thousand.
| b) | 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.

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- Definition The entire disclosure for changes in accounting policies, accounting estimates and errors. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2020-01-01 -Section Accounting policies -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=8&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IAS08_g7-31_TI -URIDate 2020-01-01 + Details
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