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Investments Accounted for Using Equity Method | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Investments Accounted for Using Equity Method |
16. | INVESTMENTS ACCOUNTED FOR USING EQUITY METHOD
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, 2017 |  |  | December 31, 2018 |  |  | December 31, 2017 |  |  | December 31, 2018 |
|  |  |  |  |  | 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 |  | $ | 8,465.0 |  |  | $ | 8,924.8 |  |  |  | 28% |  |  |  | 28% |
Systems on Silicon Manufacturing Company Pte Ltd. (SSMC) |  | Manufacturing and selling of integrated circuits and other semiconductor devices |  | Singapore |  |  | 5,677.6 |  |  |  | 5,772.8 |  |  |  | 39% |  |  |  | 39% |
Xintec Inc. (Xintec) |  | Wafer level chip size packaging and wafer level post passivation interconnection service |  | Taoyuan, Taiwan |  |  | 2,292.1 |  |  |  | 1,764.6 |  |  |  | 41% |  |  |  | 41% |
Global Unichip Corporation (GUC) |  | Researching, developing, manufacturing, testing and marketing of integrated circuits |  | Hsinchu, Taiwan |  |  | 1,273.9 |  |  |  | 1,283.9 |  |  |  | 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 |  |  |  | 22.9 |  |  |  | 39% |  |  |  | 39% |
|  |  |  |  |  | $ | 17,731.8 |  |  | $ | 17,769.0 |  |  |  |  |  |  |  |  |
Starting June 2016, the Company has no longer served as Motech’s board of director. As a result, the Company exercises no significant influence over Motech. Therefore, Motech is no longer accounted for using the equity method. Further, such investment was reclassified to available-for-sale financial assets and the Company recognized a disposal loss of NT$260.0 million. Starting December 2017, the Company no longer had the majority of voting power and control over Mutual-Pak. As a result, Mutual-Pak is no longer consolidated and is accounted for using the equity method. As of December 31, 2017 and 2018, no investments in associates are individually material to the Company. Please refer to the consolidated statements of profit or loss and other comprehensive income for recognition of share of both profit (loss) and other comprehensive income (loss) of associates that are not individually material. The market prices of the investments accounted for using the equity method in publicly traded stocks calculated by the closing price at the end of the reporting period are summarized as follows. The closing price represents the quoted price in active markets, the level 1 fair value measurement.
|  | December 31, 2017 |  |  | December 31, 2018 |
|  | NT$ |  |  | NT$ |
Name of Associate |  | (In Millions) |  |  | (In Millions) |
VIS |  | $ | 30,638.8 |  |  | $ | 27,621.3 |
GUC |  | $ | 11,905.4 |  |  | $ | 9,617.7 |
Xintec |  | $ | 9,180.8 |  |  | $ | 3,783.6 |

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- Definition The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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