13.

INVENTORIES


	December 31, 2016		December 31, 2017
	NT$		NT$
	(In Millions)		(In Millions)
Finished goods	$	8,521.9	$	9,923.3
Work in process		33,330.8		53,362.2
Raw materials		4,012.2		7,143.8
Supplies and spare parts		2,817.3		3,451.4


	$	48,682.2	$	73,880.7

Write-down of inventories to net realizable value in the amount of NT$464.4 million and NT$1,542.8 million (excluding earthquake losses), respectively, were included in the cost of revenue for the years ended December 31, 2015 and 2016. Reversal of write-down of inventories resulting from the increase in net realizable value (excluding earthquake losses) in the amount of NT$840.9 million was included in the cost of revenue for the year ended December 31, 2017. Please refer to related earthquake losses in Note 42.