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Investments Accounted for Using Equity Method (Tables)

12 Months Ended

Dec. 31, 2017

Summary of Investments in Associates

Associates consisted of the following:

				Place of		Carrying Amount								% of Ownership and Voting Rights Held by the Company
Name of Associate		Principal Activities		Incorporation and Operation		December 31, 2016				December 31, 2017				December 31, 2016				December 31, 2017
						NT$				NT$
						(In Millions)				(In Millions)
Vanguard International Semiconductor Corporation (VIS)		Manufacturing, selling, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing and design service of masks		Hsinchu, Taiwan		$	8,665.0			$	8,465.0				28%				28%
Systems on Silicon Manufacturing Company Pte Ltd. (SSMC)		Manufacturing and selling of integrated circuits and other semiconductor devices		Singapore			7,163.5				5,677.6				39%				39%
Xintec Inc. (Xintec)		Wafer level chip size packaging and wafer level post passivation interconnection service		Taoyuan, Taiwan			2,599.8				2,292.1				41%				41%
Global Unichip Corporation (GUC)		Researching, developing, manufacturing, testing and marketing of integrated circuits		Hsinchu, Taiwan			1,157.0				1,273.9				35%				35%
Mutual-Pak		Manufacturing of electronic parts, wholesaling and retailing of electronic materials, and researching, developing and testing of RFID		New Taipei, Taiwan			—				23.2				—				39%
						$	19,585.3			$	17,731.8

Summary of Market Prices of Investments Accounted for Using Equity Method in Publicly Traded Stocks Calculated by Closing Price at End of Reporting Period

		December 31, 2016				December 31, 2017
		NT$				NT$
Name of Associate		(In Millions)				(In Millions)
VIS		$	26,089.4			$	30,638.8
GUC		$	3,665.0			$	11,905.4
Xintec		$	3,622.2			$	9,180.8

Vanguard International Semiconductor Corporation [member]

Summarized Financial Information of Associates

		December 31,   2016
		NT$
		(In Millions)
Current assets		$	25,662.9
Noncurrent assets		$	9,501.4
Current liabilities		$	5,975.7
Noncurrent liabilities		$	804.1

		Years Ended December 31
		2015				2016
		NT$				NT$
		(In Millions)				(In Millions)
Net revenue		$	23,319.7			$	25,828.6
Income from operations		$	4,593.4			$	6,083.6
Net income		$	4,253.9			$	5,389.6
Other comprehensive income (loss)		$	(61.9	)		$	5.6
Total comprehensive income		$	4,192.0			$	5,395.2
Cash dividends received		$	1,206.4			$	1,207.0

Reconciliation of Summarized Financial Information to Carrying Amount of Interest in Associate Recognized in Consolidated Statements of Financial Position

Reconciliation of the above summarized financial information to the carrying amount of the interest in the associate was as follows:

		December 31,   2016
		NT$
		(In Millions)
Net assets		$	28,384.5
Percentage of ownership			28%
The Company’s share of net assets of the associate			8,038.5
Goodwill			626.5
Carrying amount of the investment		$	8,665.0

Systems on Silicon Manufacturing Company Pte Ltd. [member]

Summarized Financial Information of Associates

		December 31,   2016
		NT$
		(In Millions)
Current assets		$	14,585.1
Noncurrent assets		$	5,360.1
Current liabilities		$	1,746.6
Noncurrent liabilities		$	286.3

		Years Ended December 31
		2015				2016
		NT$				NT$
		(In Millions)				(In Millions)
Net revenue		$	15,026.0			$	14,045.9
Income from operations		$	5,802.3			$	4,921.7
Net income		$	5,904.6			$	4,918.1
Total comprehensive income		$	5,904.6			$	4,918.1
Cash dividends received		$	1,556.6			$	4,076.2

Reconciliation of Summarized Financial Information to Carrying Amount of Interest in Associate Recognized in Consolidated Statements of Financial Position

Reconciliation of the above summarized financial information to the carrying amount of the interest in the associate was as follows:

		December 31,   2016
		NT$
		(In Millions)
Net assets		$	17,912.3
Percentage of ownership			39%
The Company’s share of net assets of the associate			6,948.2
Goodwill			214.0
Other adjustments			1.3
Carrying amount of the investment		$	7,163.5

Aggregated individually immaterial associates [member]

Summarized Financial Information of Associates

Aggregate information of associates that are not individually material was summarized as follows:

		Years Ended December 31
		2015				2016
		NT$				NT$
		(In Millions)				(In Millions)
The Company’s share of profits (losses) of associates		$	(154.2	)		$	22.5
The Company’s share of other comprehensive income (loss) of associates		$	7.9			$	(5.2	)
The Company’s share of total comprehensive income (loss) of associates		$	(146.3	)		$	17.3

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