| 17. | OTHER INTANGIBLE ASSETS |
The carrying amounts of each class of other intangible assets were as follows:
| December 31 | ||||||||||||
|
2016
(Retrospectively Adjusted)
|
2017 | |||||||||||
| NT$ | NT$ | US$ (Note 4) | ||||||||||
| Customer relationships | $ | 194,089 | $ | 113,776 | $ | 3,839 | ||||||
| Computer software | 943,527 | 864,331 | 29,161 | |||||||||
| Patents and acquired specific technology | 359,227 | 319,402 | 10,776 | |||||||||
| Others | 120,418 | 109,356 | 3,689 | |||||||||
| $ | 1,617,261 | $ | 1,406,865 | $ | 47,465 | |||||||
For the year ended December 31, 2015
| Customer relationships | Computer software | Patents and acquired specific technology | Others | Total | ||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||
| Cost | ||||||||||||||||||||
| Balance at January 1, 2015 | $ | 1,579,015 | $ | 2,882,932 | $ | 2,139,138 | $ | 184,409 | $ | 6,785,494 | ||||||||||
| Additions | - | 481,412 | 209 | 9,514 | 491,135 | |||||||||||||||
| Disposals or derecognization | (663,379 | ) | (8,426 | ) | (1,983,914 | ) | (204 | ) | (2,655,923 | ) | ||||||||||
| Reclassification | - | 12,360 | - | - | 12,360 | |||||||||||||||
| Effect of foreign currency exchange differences | - | (29,918 | ) | (1,351 | ) | (381 | ) | (31,650 | ) | |||||||||||
| Balance at December 31, 2015 | $ | 915,636 | $ | 3,338,360 | $ | 154,082 | $ | 193,338 | $ | 4,601,416 | ||||||||||
| Accumulated amortization | ||||||||||||||||||||
| Balance at January 1, 2015 | $ | 1,077,514 | $ | 2,084,805 | $ | 2,118,254 | $ | 37,050 | $ | 5,317,623 | ||||||||||
| Amortization expense | 227,099 | 325,856 | 9,461 | 17,478 | 579,894 | |||||||||||||||
| Disposals or derecognization | (663,379 | ) | (7,402 | ) | (1,983,914 | ) | - | (2,654,695 | ) | |||||||||||
| Reclassification | - | 3,190 | - | - | 3,190 | |||||||||||||||
| Effect of foreign currency exchange differences | - | (21,411 | ) | (5,415 | ) | 137 | (26,689 | ) | ||||||||||||
| Balance at December 31, 2015 | $ | 641,234 | $ | 2,385,038 | $ | 138,386 | $ | 54,665 | $ | 3,219,323 | ||||||||||
For the year ended December 31, 2016 (Retrospectively Adjusted)
| Customer relationships | Computer software | Patents and acquired specific technology | Others | Total | ||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||
| Cost | ||||||||||||||||||||
| Balance at January 1, 2016 | $ | 915,636 | $ | 3,338,360 | $ | 154,082 | $ | 193,338 | $ | 4,601,416 | ||||||||||
| Additions (Note 35) | - | 372,188 | 301,351 | 1,605 | 675,144 | |||||||||||||||
| Disposals or derecognization | (41,099 | ) | (80,537 | ) | (1,310 | ) | - | (122,946 | ) | |||||||||||
| Reclassification | - | - | 786 | - | 786 | |||||||||||||||
| Acquisitions through business combinations | 41,099 | - | 64,380 | 30 | 105,509 | |||||||||||||||
| Effect of foreign currency exchange differences | - | (77,782 | ) | (4,846 | ) | (2,581 | ) | (85,209 | ) | |||||||||||
| Balance at December 31, 2016 | $ | 915,636 | $ | 3,552,229 | $ | 514,443 | $ | 192,392 | $ | 5,174,700 | ||||||||||
(continued)
| Customer relationships | Computer software | Patents and acquired specific technology | Others | Total | ||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||
| Accumulated amortization | ||||||||||||||||||||
| Balance at January 1, 2016 | $ | 641,234 | $ | 2,385,038 | $ | 138,386 | $ | 54,665 | $ | 3,219,323 | ||||||||||
| Amortization expense | 121,412 | 345,836 | 24,154 | 17,421 | 508,823 | |||||||||||||||
| Disposals or derecognization | (41,099 | ) | (58,765 | ) | (1,310 | ) | - | (101,174 | ) | |||||||||||
| Reclassification | - | - | 786 | - | 786 | |||||||||||||||
| Acquisitions through business combinations | - | - | 483 | 23 | 506 | |||||||||||||||
| Effect of foreign currency exchange differences | - | (63,407 | ) | (7,283 | ) | (135 | ) | (70,825 | ) | |||||||||||
| Balance at December 31, 2016 | $ | 721,547 | $ | 2,608,702 | $ | 155,216 | $ | 71,974 | $ | 3,557,439 | ||||||||||
(concluded)
For the year ended December 31, 2017
| Customer relationships | Computer software | Patents and acquired specific technology | Others | Total | ||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||
| Cost | ||||||||||||||||||||
| Balance at January 1, 2017 (retrospectively adjusted) | $ | 915,636 | $ | 3,552,229 | $ | 514,443 | $ | 192,392 | $ | 5,174,700 | ||||||||||
| Additions | - | 265,497 | - | 12,328 | 277,825 | |||||||||||||||
| Disposals | - | (83,595 | ) | (123,744 | ) | (4,978 | ) | (212,317 | ) | |||||||||||
| Effect of foreign currency exchange differences | - | (47,679 | ) | (1,213 | ) | (988 | ) | (49,880 | ) | |||||||||||
| Balance at December 31, 2017 | $ | 915,636 | $ | 3,686,452 | $ | 389,486 | $ | 198,754 | $ | 5,190,328 | ||||||||||
| Accumulated amortization | ||||||||||||||||||||
| Balance at January 1, 2017 (retrospectively adjusted) | $ | 721,547 | $ | 2,608,702 | $ | 155,216 | $ | 71,974 | $ | 3,557,439 | ||||||||||
| Amortization expense | 80,313 | 316,580 | 43,493 | 17,280 | 457,666 | |||||||||||||||
| Disposals | - | (72,481 | ) | (123,743 | ) | - | (196,224 | ) | ||||||||||||
| Effect of foreign currency exchange differences | - | (30,680 | ) | (4,882 | ) | 144 | (35,418 | ) | ||||||||||||
| Balance at December 31, 2017 | $ | 801,860 | $ | 2,822,121 | $ | 70,084 | $ | 89,398 | $ | 3,783,463 | ||||||||||
| Customer relationships | Computer software | Patents and acquired specific technology | Others | Total | ||||||||||||||||
| US$ (Note 4) | US$ (Note 4) | US$ (Note 4) | US$ (Note 4) | US$ (Note 4) | ||||||||||||||||
| Cost | ||||||||||||||||||||
| Balance at January 1, 2017 (retrospectively adjusted) | $ | 30,892 | $ | 119,846 | $ | 17,356 | $ | 6,491 | $ | 174,585 | ||||||||||
| Additions | - | 8,957 | - | 416 | 9,373 | |||||||||||||||
| Disposals | - | (2,820 | ) | (4,175 | ) | (168 | ) | (7,163 | ) | |||||||||||
| Effect of foreign currency exchange differences | - | (1,609 | ) | (41 | ) | (34 | ) | (1,684 | ) | |||||||||||
| Balance at December 31, 2017 | $ | 30,892 | $ | 124,374 | $ | 13,140 | $ | 6,705 | $ | 175,111 | ||||||||||
| Accumulated amortization | ||||||||||||||||||||
| Balance at January 1, 2017 (retrospectively adjusted) | $ | 24,343 | $ | 88,012 | $ | 5,237 | $ | 2,428 | $ | 120,020 | ||||||||||
| Amortization expense | 2,710 | 10,681 | 1,467 | 583 | 15,441 | |||||||||||||||
| Disposals | - | (2,445 | ) | (4,175 | ) | - | (6,620 | ) | ||||||||||||
| Effect of foreign currency exchange differences | - | (1,035 | ) | (165 | ) | 5 | (1,195 | ) | ||||||||||||
| Balance at December 31, 2017 | $ | 27,053 | $ | 95,213 | $ | 2,364 | $ | 3,016 | $ | 127,646 | ||||||||||
Each class of other intangible assets were amortized on the straight-line basis over the following useful lives:
| Customer relationships | 11 years | |||
| Computer software | 2-10 years | |||
| Patents and acquired specific technology | 5-15 years | |||
| Others | 5-32 years |