SILICONWARE PRECISION INDUSTRIES CO LTD | CIK:0001111759 | 3

  • Filed: 3/27/2018
  • Entity registrant name: SILICONWARE PRECISION INDUSTRIES CO LTD (CIK: 0001111759)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1111759/000119312518096596/0001193125-18-096596-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1111759/000119312518096596/spil-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001111759
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    • ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory

    (25) Lease

    Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases (net of incentives received from the lessor) are charged to the statement of comprehensive income on a straight-line basis over the period of the lease.