| 13. | Property, Plant and Equipment |
| A. | Carrying amount by category: |
| As of December 31, | ||||||||
| 2016 | 2017 | |||||||
| NT$ | NT$ | |||||||
|
Land |
2,903,192 | 2,903,192 | ||||||
|
Buildings |
19,939,679 | 21,859,531 | ||||||
|
Machinery and equipment |
32,145,342 | 30,536,886 | ||||||
|
Other equipment |
4,674,862 | 4,691,122 | ||||||
|
Construction in progress and equipment awaiting for inspection |
5,717,334 | 2,407,334 | ||||||
|
|
|
|
|
|||||
| 65,380,409 | 62,398,065 | |||||||
|
|
|
|
|
|||||
| B. | Movement from period beginning to period end |
| (a) | From January 1, 2015 to December 31, 2015 |
| i. Cost | ||||||||||||||||||||||||
| Balance at January 1 |
Additions | Disposals | Transfers | Exchange differences, net |
Balance at December 31 |
|||||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | |||||||||||||||||||
|
Land |
2,903,192 | — | — | — | — | 2,903,192 | ||||||||||||||||||
|
Buildings |
22,789,352 | 1,423,338 | — | 6,798,051 | (57,827 | ) | 30,952,914 | |||||||||||||||||
|
Machinery and equipment |
71,922,606 | 7,675,210 | (7,055,018 | ) | 2,074,177 | (232,752 | ) | 74,384,223 | ||||||||||||||||
|
Other equipment |
7,629,873 | 1,192,144 | (629,015 | ) | 737,087 | (29,765 | ) | 8,900,324 | ||||||||||||||||
|
Construction in progress and equipment awaiting for inspection |
10,018,645 | 3,719,296 | — | (9,609,315 | ) | (19,084 | ) | 4,109,542 | ||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||
| 115,263,668 | 14,009,988 | (7,684,033 | ) | — | (339,428 | ) | 121,250,195 | |||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||
| ii. Accumulated depreciation and impairment | ||||||||||||||||||||||||||||
| Balance at January 1 |
Depreciation expense |
Impairment losses |
Disposals | Transfers | Exchange differences, net |
Balance at December 31 |
||||||||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||||||||
|
Buildings |
9,636,672 | 1,665,873 | — | — | — | (13,561 | ) | 11,288,984 | ||||||||||||||||||||
|
Machinery and equipment |
38,233,303 | 10,086,128 | 46,198 | (6,977,590 | ) | 966 | (135,539 | ) | 41,253,466 | |||||||||||||||||||
|
Other equipment |
3,873,022 | 1,151,771 | 18,798 | (623,394 | ) | (966 | ) | (17,094 | ) | 4,402,137 | ||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
| 51,742,997 | 12,903,772 | 64,996 | (7,600,984 | ) | — | (166,194 | ) | 56,944,587 | ||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
| (b) | From January 1, 2016 to December 31, 2016 |
| i. Cost | ||||||||||||||||||||||||
| Balance at January 1 |
Additions | Disposals | Transfers | Exchange differences, net |
Balance at December 31 |
|||||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | |||||||||||||||||||
|
Land |
2,903,192 | — | — | — | — | 2,903,192 | ||||||||||||||||||
|
Buildings |
30,952,914 | 1,445,512 | (83,778 | ) | 428,540 | (220,178 | ) | 32,523,010 | ||||||||||||||||
|
Machinery and equipment |
74,384,223 | 7,815,011 | (7,204,489 | ) | 1,542,650 | (962,141 | ) | 75,575,254 | ||||||||||||||||
|
Other equipment |
8,900,324 | 1,283,475 | (713,787 | ) | 342,751 | (120,433 | ) | 9,692,330 | ||||||||||||||||
|
Construction in progress and equipment awaiting for inspection |
4,109,542 | 4,703,546 | (420 | ) | (2,984,597 | ) | (110,737 | ) | 5,717,334 | |||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||
| 121,250,195 | 15,247,544 | (8,002,474 | ) | (670,656 | ) | (1,413,489 | ) | 126,411,120 | ||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||
| ii. Accumulated depreciation and impairment | ||||||||||||||||||||||||||||
| Balance at January 1 |
Depreciation expense |
Impairment losses |
Disposals | Transfers | Exchange differences, net |
Balance at December 31 |
||||||||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||||||||
|
Buildings |
11,288,984 | 1,715,407 | — | (83,778 | ) | (278,570 | ) | (58,712 | ) | 12,583,331 | ||||||||||||||||||
|
Machinery and equipment |
41,253,466 | 9,849,149 | 72,655 | (7,155,398 | ) | 3,407 | (593,367 | ) | 43,429,912 | |||||||||||||||||||
|
Other equipment |
4,402,137 | 1,341,274 | 18,592 | (663,349 | ) | (9,450 | ) | (71,736 | ) | 5,017,468 | ||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
| 56,944,587 | 12,905,830 | 91,247 | (7,902,525 | ) | (284,613 | ) | (723,815 | ) | 61,030,711 | |||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
| (c) | From January 1, 2017 to December 31, 2017 |
| i. Cost | ||||||||||||||||||||||||
| Balance at January 1 |
Additions | Disposals | Transfers | Exchange differences, net |
Balance at December 31 |
|||||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | |||||||||||||||||||
|
Land |
2,903,192 | — | — | — | — | 2,903,192 | ||||||||||||||||||
|
Buildings |
32,523,010 | 1,376,617 | — | 2,422,828 | (51,686 | ) | 36,270,769 | |||||||||||||||||
|
Machinery and equipment |
75,575,254 | 6,938,086 | (3,217,594 | ) | 2,562,020 | (198,414 | ) | 81,659,352 | ||||||||||||||||
|
Other equipment |
9,692,330 | 1,236,677 | (464,434 | ) | 475,464 | (28,143 | ) | 10,911,894 | ||||||||||||||||
|
Construction in progress and equipment awaiting for inspection |
5,717,334 | 2,186,703 | — | (5,460,312 | ) | (36,391 | ) | 2,407,334 | ||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||
| 126,411,120 | 11,738,083 | (3,682,028 | ) | — | (314,634 | ) | 134,152,541 | |||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||
| ii. Accumulated depreciation and impairment | ||||||||||||||||||||||||||||
| Balance at January 1 |
Depreciation expense |
Impairment losses |
Disposals | Transfers | Exchange differences, net |
Balance at December 31 |
||||||||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||||||||
|
Buildings |
12,583,331 | 1,841,411 | — | — | — | (13,504 | ) | 14,411,238 | ||||||||||||||||||||
|
Machinery and equipment |
43,429,912 | 10,936,614 | 78,468 | (3,179,598 | ) | (8,178 | ) | (134,752 | ) | 51,122,466 | ||||||||||||||||||
|
Other equipment |
5,017,468 | 1,637,955 | 9,763 | (434,993 | ) | 8,178 | (17,599 | ) | 6,220,772 | |||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
| 61,030,711 | 14,415,980 | 88,231 | (3,614,591 | ) | — | (165,855 | ) | 71,754,476 | ||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
| C. | There is no interest capitalized for the years ended December 31, 2015, 2016 and 2017. |
| D. | For idle equipment, the Group adopted fair value less cost of disposal method to measure their recoverable amount and recognized impairment loss of $64,996, $91,247 and $88,231 for the years ended December 31, 2015, 2016 and 2017, respectively. The recoverable amount of major impaired property, plant and equipment is determined based on the recent quoted prices of assets with similar age and obsolescence that provided by the vendors in secondary market. The recent quoted prices of assets are a level 2 input in terms of IFRS 13 because the secondary market is not very active. |
| E. | In 2016, the Company reclassified the plant held for sale as non-current assets held for sale with cost of $670,656 and accumulated depreciation of $284,613. |