The carrying amounts of the Group’s financial assets and financial liabilities with exposure to interest rates at each balance sheet date were as follows:
| December 31 | ||||||||||||
| 2016 | 2017 | |||||||||||
| NT$ | NT$ | US$ (Note 4) | ||||||||||
| Fair value interest rate risk | ||||||||||||
| Financial liabilities | $ | 30,243,887 | $ | 17,552,955 | $ | 592,205 | ||||||
| Cash flow interest rate risk | ||||||||||||
| Financial assets | 29,977,709 | 39,880,736 | 1,345,504 | |||||||||
| Financial liabilities | 65,800,323 | 42,270,321 | 1,426,124 | |||||||||