| 6. | CASH AND CASH EQUIVALENTS |
| December 31 | ||||||||||||
| 2016 | 2017 | |||||||||||
| NT$ | NT$ | US$ (Note 4) | ||||||||||
| Cash on hand | $ | 6,856 | $ | 8,404 | $ | 284 | ||||||
| Checking accounts and demand deposits | 28,823,763 | 39,697,319 | 1,339,316 | |||||||||
| Cash equivalents | 9,561,905 | 6,372,343 | 214,991 | |||||||||
| $ | 38,392,524 | $ | 46,078,066 | $ | 1,554,591 | |||||||
Cash equivalents include time deposits that are of a short maturity of three months or less from the date of acquisitions, and are highly liquid, readily convertible to known amounts in cash and the risk of changes in values is insignificant. Cash equivalents are held for the purpose of meeting short-term cash commitments rather than for investments or other purposes.