ADVANCED SEMICONDUCTOR ENGINEERING INC | CIK:0001122411 | 3

  • Filed: 3/28/2018
  • Entity registrant name: ADVANCED SEMICONDUCTOR ENGINEERING INC (CIK: 0001122411)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1122411/000095010318003940/0000950103-18-003940-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1122411/000095010318003940/asx-20171231.xml
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    • ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory

    The carrying amounts of each class of property, plant and equipment were as follows:

     

        December 31
        2016   2017
        NT$   NT$   US$ (Note 4)
                 
    Land   $ 3,365,013     $ 3,258,518     $ 109,937  
    Buildings and improvements     58,028,631       58,272,864       1,966,021  
    Machinery and equipment     72,700,762       66,185,198       2,232,969  
    Other equipment     2,089,581       1,588,113       53,580  
    Construction in progress and machinery in transit     7,696,254       5,863,713       197,831  
                             
        $ 143,880,241     $ 135,168,406     $ 4,560,338  

     

    For the year ended December 31, 2015

     

        Land   Buildings and improvements   Machinery and equipment   Other equipment  

    Construction in progress and machinery

    in transit 

    		   Total
        NT$   NT$   NT$   NT$   NT$   NT$
                             
    Cost                        
                             
    Balance at January 1, 2015   $ 3,348,018     $ 86,725,254     $ 233,669,627     $ 7,182,574     $ 5,862,217     $ 336,787,690  
    Additions             132,584       553,496       401,417       27,193,324       28,280,821  
    Disposals     -         (405,040 )     (8,041,933 )     (232,555 )     (20,711 )     (8,700,239 )
    Reclassification     -         8,579,472       18,054,712       389,783       (26,893,158 )     130,809  
    Effect of foreign currency exchange differences     33,282       (584,338 )     (952,295 )     (18,811 )     256,088       (1,266,074 )
                                                     
    Balance at December 31, 2015   $ 3,381,300     $ 94,447,932     $ 243,283,607     $ 7,722,408     $ 6,397,760     $ 355,233,007  
                                                     
    Accumulated depreciation and impairment                                                
                                                     
    Balance at January 1, 2015   $ -       $ 30,329,544     $ 149,497,980     $ 5,365,887     $ 7,164     $ 185,200,575  
    Depreciation expense     -         4,790,646       23,372,408       775,716       -         28,938,770  
    Impairment losses recognized     -         120,424       31,116       -         106,589       258,129  
    Disposals     -         (308,895 )     (7,838,937 )     (224,509 )     -         (8,372,341 )
    Reclassification     -         5,704       (11,920 )     3,008       -         (3,208 )
    Effect of foreign currency exchange differences     -         (290,545 )     (482,349 )     (12,688 )     (411 )     (785,993 )
                                                     
    Balance at December 31, 2015   $ -       $ 34,646,878     $ 164,568,298     $ 5,907,414     $ 113,342     $ 205,235,932  

     

    For the year ended December 31, 2016

     

        Land   Buildings and improvements   Machinery and equipment   Other equipment  

    Construction in progress and machinery

    in transit

    		   Total
        NT$   NT$   NT$   NT$   NT$   NT$
                             
    Cost                        
                             
    Balance at January 1, 2016   $ 3,381,300     $ 94,447,932     $ 243,283,607     $ 7,722,408     $ 6,397,760     $ 355,233,007  
    Additions     -         22,341       94,480       470,901       27,093,140       27,680,862  
    Disposals     -         (684,698 )     (5,956,179 )     (159,822 )     (268,782 )     (7,069,481 )
    Reclassification     -         5,110,102       19,661,732       691,276       (25,463,285 )     (175 )
    Acquisitions through business combinations     -         -         -         1,159       -         1,159  
    Effect of foreign currency exchange differences     (16,287 )     (2,637,502 )     (8,882,884 )     (251,261 )     (45,291 )     (11,833,225 )
                                                     
    Balance at December 31, 2016   $ 3,365,013     $ 96,258,175     $ 248,200,756     $ 8,474,661     $ 7,713,542     $ 364,012,147  
                                                     
    Accumulated depreciation and impairment                                                
                                                     
    Balance at January 1, 2016   $ -       $ 34,646,878     $ 164,568,298     $ 5,907,414     $ 113,342     $ 205,235,932  
    Depreciation expense     -         5,114,263       22,983,290       864,061       -         28,961,614  
    Impairment losses recognized     -         620       876,123       5,564       5,924       888,231  
    Disposals     -         (449,198 )     (5,544,489 )     (151,875 )     (100,049 )     (6,245,611 )
    Reclassification     -         (5,123 )     9,660       (4,537 )     -         -    
    Acquisitions through business combinations     -         -         -         824       -         824  
    Effect of foreign currency exchange differences     -         (1,077,896 )     (7,392,888 )     (236,371 )     (1,929 )     (8,709,084 )
                                                     
    Balance at December 31, 2016   $ -       $ 38,229,544     $ 175,499,994     $ 6,385,080     $ 17,288     $ 220,131,906  

     

    For the year ended December 31, 2017

     

        Land   Buildings and improvements   Machinery and equipment   Other equipment  

    Construction in progress and machinery

    in transit

    		   Total
        NT$   NT$   NT$   NT$   NT$   NT$
                             
    Cost                        
                             
    Balance at January 1, 2017   $ 3,365,013     $ 96,258,175     $ 248,200,756     $ 8,474,661     $ 7,713,542     $ 364,012,147  
    Additions     -         350,434       102,301       130,659       23,094,288       23,677,682  
    Disposals     -         (609,294 )     (8,449,949 )     (763,937 )     (73,248 )     (9,896,428 )
    Reclassification     (35,965 )     6,483,392       18,331,738       174,947       (25,428,464 )     (474,352 )
    Effect of foreign currency exchange differences     (70,530 )     (2,294,779 )     (4,986,843 )     (204,250 )     557,595       (6,998,807 )
                                                     
    Balance at December 31, 2017   $ 3,258,518     $ 100,187,928     $ 253,198,003     $ 7,812,080     $ 5,863,713     $ 370,320,242  
                                                     
    Accumulated depreciation and impairment                                                
                                                     
    Balance at January 1, 2017   $ -       $ 38,229,544     $ 175,499,994     $ 6,385,080     $ 17,288     $ 220,131,906  
    Depreciation expense     -         5,156,558       22,722,307       746,422       -         28,625,287  
    Impairment losses recognized     -         2,310       286,880       368       -         289,558  
    Disposals     -         (478,903 )     (7,540,654 )     (720,319 )     (17,288 )     (8,757,164 )
    Reclassification     -         (210,080 )     34,452       (24,117 )     -         (199,745 )
    Effect of foreign currency exchange differences     -         (784,365 )     (3,990,174 )     (163,467 )     -         (4,938,006 )
                                                     
    Balance at December 31, 2017   $ -       $ 41,915,064     $ 187,012,805     $ 6,223,967     $ -       $ 235,151,836  

     

        Land   Buildings and improvements   Machinery and equipment   Other equipment  

    Construction in progress and machinery

    in transit

    		   Total
        US$ (Note 4)   US$ (Note 4)   US$ (Note 4)   US$ (Note 4)   US$ (Note 4)   US$ (Note 4)
                             
    Cost                        
                             
    Balance at January 1,2017   $ 113,529     $ 3,247,577     $ 8,373,845     $ 285,920     $ 260,241     $ 12,281,112  
    Additions     -         11,823       3,451       4,408       779,160       798,842  
    Disposals     -         (20,556 )     (285,086 )     (25,774 )     (2,471 )     (333,887 )
    Reclassification     (1,212 )     218,738       618,480       5,902       (857,911 )     (16,003 )
    Effect of foreign currency exchange differences     (2,380 )     (77,422 )     (168,247 )     (6,891 )     18,812       (236,128 )
                                                     
    Balance at December 31, 2017   $ 109,937     $ 3,380,160     $ 8,542,443     $ 263,565     $ 197,831     $ 12,493,936  
                                                     
    Accumulated depreciation and impairment                                                
                                                     
    Balance at January 1, 2017   $ -       $ 1,289,796     $ 5,921,052     $ 215,421     $ 583     $ 7,426,852  
    Depreciation expense     -         173,973       766,610       25,183       -         965,766  
    Impairment losses recognized     -         78       9,679       12       -         9,769  
    Disposals     -         (16,157 )     (254,408 )     (24,302 )     (583 )     (295,450 )
    Reclassification     -         (7,088 )     1,162       (814 )     -         (6,740 )
    Effect of foreign currency exchange differences     -         (26,463 )     (134,621 )     (5,515 )     -         (166,599 )
                                                     
    Balance at December 31,2017   $ -       $ 1,414,139     $ 6,309,474     $ 209,985     $ -       $ 7,933,598