| 15. | Inventories |
| December 31, 2016 | ||||||||||||
| Cost | Allowance for impairment losses |
Carrying amount | ||||||||||
| NT$000 | NT$000 | NT$000 | ||||||||||
|
Raw materials |
1,787,810 | (140,463 | ) | 1,647,347 | ||||||||
|
Work in process |
190,823 | (14,203 | ) | 176,620 | ||||||||
|
Finished goods |
54,190 | (175 | ) | 54,015 | ||||||||
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| 2,032,823 | (154,841 | ) | 1,877,982 | |||||||||
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| December 31, 2017 | ||||||||||||||||
| Cost | Allowance for impairment losses |
Carrying amount | ||||||||||||||
| NT$000 | NT$000 | NT$000 | US$000 | |||||||||||||
|
Raw materials |
1,769,917 | (49,183 | ) | 1,720,734 | 58,054 | |||||||||||
|
Work in process |
180,252 | (4,163 | ) | 176,089 | 5,941 | |||||||||||
|
Finished goods |
32,784 | (368 | ) | 32,416 | 1,094 | |||||||||||
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|
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| 1,982,953 | (53,714 | ) | 1,929,239 | 65,089 | ||||||||||||
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The cost of inventories recognized as an expense for the year:
| 2016 | 2017 | 2017 | ||||||||||
| NT$000 | NT$000 | US$000 | ||||||||||
|
Cost of revenue |
14,670,711 | 14,766,555 | 498,197 | |||||||||
|
Loss on abandonment |
7,098 | 38,301 | 1,292 | |||||||||
|
Allowance for (reversal of) inventory valuation and obsolescence loss |
67,663 | (101,127 | ) | (3,412 | ) | |||||||
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| 14,745,472 | 14,703,729 | 496,077 | ||||||||||
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Raw materials are utilized throughout the course of provision of semiconductor bumping, assembly and testing services. Items used for manufacturing and product sales are insignificant.
Reversal of allowance for inventory valuation loss was recognized due to the change in market value of replacement costs.
As of December 31, 2016 and 2017, no inventories were pledged.