| 14. | Intangible Assets |
| A. | Carrying amount by category: |
| As of December 31, | ||||||||
| 2016 | 2017 | |||||||
| NT$ | NT$ | |||||||
|
License Fee |
31,460 | 18,443 | ||||||
|
Software |
144,402 | 100,825 | ||||||
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| 175,862 | 119,268 | |||||||
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| B. | Movement from period beginning to period end |
| (a) | From January 1, 2015 to December 31, 2015 |
| i. Cost | ||||||||||||||
|
Item |
Balance at January 1 |
Additions |
Disposals |
Exchange |
Balance at |
|||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||
|
License Fee |
608,138 | — | (495,890 | ) | — | 112,248 | ||||||||
|
Software |
174,858 | 112,692 | (84,826 | ) | (410) | 202,314 | ||||||||
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| 782,996 | 112,692 | (580,716 | ) | (410) | 314,562 | |||||||||
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| ii. Accumulated amortization | ||||||||||||||
|
Item |
Balance at January 1 |
Additions |
Disposals |
Exchange |
Balance at |
|||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||
|
License Fee |
433,876 | 120,693 | (495,890 | ) | — | 58,679 | ||||||||
|
Software |
99,950 | 48,111 | (84,826 | ) | (126) | 63,109 | ||||||||
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| 533,826 | 168,804 | (580,716 | ) | (126) | 121,788 | |||||||||
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| (b) | From January 1, 2016 to December 31, 2016 |
| i. Cost | ||||||||||||||||
|
Item |
Balance at January 1 |
Additions |
Disposals | Exchange differences, net |
Balance at |
|||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||
|
License Fee |
112,248 | — | (4,354 | ) | — | 107,894 | ||||||||||
|
Software |
202,314 | 71,011 | (32,320 | ) | (1,818 | ) | 239,187 | |||||||||
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| 314,562 | 71,011 | (36,674 | ) | (1,818 | ) | 347,081 | ||||||||||
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| ii. Accumulated amortization | ||||||||||||||||
|
Item |
Balance at January 1 |
Additions |
Disposals | Exchange differences, net |
Balance at |
|||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||
|
License Fee |
58,679 | 22,109 | (4,354 | ) | — | 76,434 | ||||||||||
|
Software |
63,109 | 64,616 | (32,320 | ) | (620 | ) | 94,785 | |||||||||
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| 121,788 | 86,725 | (36,674 | ) | (620 | ) | 171,219 | ||||||||||
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| (c) | From January 1, 2017 to December 31, 2017 |
| i. Cost | ||||||||||||||
|
Item |
Balance at January 1 |
Additions |
Disposals |
Exchange net |
Balance at |
|||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||
|
License Fee |
107,894 | — | (75,094 | ) | — | 32,800 | ||||||||
|
Software |
239,187 | 29,237 | (23,689 | ) | (427) | 244,308 | ||||||||
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| 347,081 | 29,237 | (98,783 | ) | (427) | 277,108 | |||||||||
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| ii. Accumulated amortization | ||||||||||||||
|
Item |
Balance at January 1 |
Additions |
Disposals |
Exchange net |
Balance at |
|||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||
|
License Fee |
76,434 | 13,017 | (75,094 | ) | — | 14,357 | ||||||||
|
Software |
94,785 | 72,531 | (23,689 | ) | (144) | 143,483 | ||||||||
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| 171,219 | 85,548 | (98,783 | ) | (144) | 157,840 | |||||||||
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For the years ended December 31, 2015, 2016 and 2017, amortizations of $14,208, $24,539 and $26,100 are included in “operating cost”, and amortizations of $154,596, $62,186 and $59,448 are included in “operating expense” in the statement of comprehensive income.