| (24) | Earnings Per Share |
| a. | Earnings per share-basic |
Basic earnings per share amounts are calculated by dividing the net income for the year attributable to ordinary equity holders of the parent company by the weighted-average number of ordinary shares outstanding during the year. The reciprocal stockholdings held by subsidiaries and associates are deducted from the computation of weighted-average number of shares outstanding.
| For the years ended December 31, | ||||||||||||
| 2015 | 2016 | 2017 | ||||||||||
| NT$ | NT$ | NT$ | ||||||||||
| (In Thousands) | (In Thousands) | (In Thousands) | ||||||||||
|
Net income attributable to the parent company |
$ | 13,254,071 | $ | 8,621,147 | $ | 9,676,698 | ||||||
|
|
|
|
|
|
|
|||||||
|
Weighted-average number of ordinary shares for basic earnings per share (thousand shares) |
12,336,388 | 12,098,826 | 11,994,760 | |||||||||
|
|
|
|
|
|
|
|||||||
|
Earnings per share-basic (NTD) |
$ | 1.07 | $ | 0.71 | $ | 0.81 | ||||||
|
|
|
|
|
|
|
|||||||
| b. | Earnings per share-diluted |
Diluted earnings per share is calculated by taking basic earnings per share plus the effect of additional common shares that would have been outstanding if the dilutive share equivalents had been issued. The net income attributable to ordinary equity holders of the parent company would be also adjusted for the interest and other income or expenses derived from any underlying dilutive share equivalents, such as convertible bonds. For employees’ compensation that may be distributed in shares, the number of shares to be distributed is taken into consideration assuming the distribution will be made entirely in shares when calculating diluted earnings per share.
| For the years ended December 31, | ||||||||||||
| 2015 | 2016 | 2017 | ||||||||||
| NT$ | NT$ | NT$ | ||||||||||
| (In Thousands) | (In Thousands) | (In Thousands) | ||||||||||
|
Net income attributable to the parent company |
$ | 13,254,071 | $ | 8,621,147 | $ | 9,676,698 | ||||||
|
Effect of dilution |
||||||||||||
|
Unsecured convertible bonds |
172,592 | 282,325 | 288,091 | |||||||||
|
|
|
|
|
|
|
|||||||
|
Income attributable to stockholders of the parent |
$ | 13,426,663 | $ | 8,903,472 | $ | 9,964,789 | ||||||
|
|
|
|
|
|
|
|||||||
|
Weighted-average number of common stocks for basic earnings per share (thousand shares) |
12,336,388 | 12,098,826 | 11,994,760 | |||||||||
|
Effect of dilution |
||||||||||||
|
Employees’ compensation |
143,726 | 99,122 | 83,981 | |||||||||
|
Employee stock options |
3,199 | — | — | |||||||||
|
Unsecured convertible bonds |
687,493 | 1,152,306 | 1,193,935 | |||||||||
|
|
|
|
|
|
|
|||||||
|
Weighted-average number of common stocks after dilution (thousand shares) |
13,170,806 | 13,350,254 | 13,272,676 | |||||||||
|
|
|
|
|
|
|
|||||||
|
Diluted earnings per share (NTD) |
$ | 1.02 | $ | 0.67 | $ | 0.75 | ||||||
|
|
|
|
|
|
|
|||||||