| A. | Carrying amount by category: |
| As of December 31, | ||||||||
| 2016 | 2017 | |||||||
| NT$ | NT$ | |||||||
|
Land |
2,903,192 | 2,903,192 | ||||||
|
Buildings |
19,939,679 | 21,859,531 | ||||||
|
Machinery and equipment |
32,145,342 | 30,536,886 | ||||||
|
Other equipment |
4,674,862 | 4,691,122 | ||||||
|
Construction in progress and equipment awaiting for inspection |
5,717,334 | 2,407,334 | ||||||
|
|
|
|
|
|||||
| 65,380,409 | 62,398,065 | |||||||
|
|
|
|
|
|||||
| B. | Movement from period beginning to period end |
| (a) | From January 1, 2015 to December 31, 2015 |
| i. Cost | ||||||||||||||||||||||||
| Balance at January 1 |
Additions | Disposals | Transfers | Exchange differences, net |
Balance at December 31 |
|||||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | |||||||||||||||||||
|
Land |
2,903,192 | — | — | — | — | 2,903,192 | ||||||||||||||||||
|
Buildings |
22,789,352 | 1,423,338 | — | 6,798,051 | (57,827 | ) | 30,952,914 | |||||||||||||||||
|
Machinery and equipment |
71,922,606 | 7,675,210 | (7,055,018 | ) | 2,074,177 | (232,752 | ) | 74,384,223 | ||||||||||||||||
|
Other equipment |
7,629,873 | 1,192,144 | (629,015 | ) | 737,087 | (29,765 | ) | 8,900,324 | ||||||||||||||||
|
Construction in progress and equipment awaiting for inspection |
10,018,645 | 3,719,296 | — | (9,609,315 | ) | (19,084 | ) | 4,109,542 | ||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||
| 115,263,668 | 14,009,988 | (7,684,033 | ) | — | (339,428 | ) | 121,250,195 | |||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||
| ii. Accumulated depreciation and impairment | ||||||||||||||||||||||||||||
| Balance at January 1 |
Depreciation expense |
Impairment losses |
Disposals | Transfers | Exchange differences, net |
Balance at December 31 |
||||||||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||||||||
|
Buildings |
9,636,672 | 1,665,873 | — | — | — | (13,561 | ) | 11,288,984 | ||||||||||||||||||||
|
Machinery and equipment |
38,233,303 | 10,086,128 | 46,198 | (6,977,590 | ) | 966 | (135,539 | ) | 41,253,466 | |||||||||||||||||||
|
Other equipment |
3,873,022 | 1,151,771 | 18,798 | (623,394 | ) | (966 | ) | (17,094 | ) | 4,402,137 | ||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
| 51,742,997 | 12,903,772 | 64,996 | (7,600,984 | ) | — | (166,194 | ) | 56,944,587 | ||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
| (b) | From January 1, 2016 to December 31, 2016 |
| i. Cost | ||||||||||||||||||||||||
| Balance at January 1 |
Additions | Disposals | Transfers | Exchange differences, net |
Balance at December 31 |
|||||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | |||||||||||||||||||
|
Land |
2,903,192 | — | — | — | — | 2,903,192 | ||||||||||||||||||
|
Buildings |
30,952,914 | 1,445,512 | (83,778 | ) | 428,540 | (220,178 | ) | 32,523,010 | ||||||||||||||||
|
Machinery and equipment |
74,384,223 | 7,815,011 | (7,204,489 | ) | 1,542,650 | (962,141 | ) | 75,575,254 | ||||||||||||||||
|
Other equipment |
8,900,324 | 1,283,475 | (713,787 | ) | 342,751 | (120,433 | ) | 9,692,330 | ||||||||||||||||
|
Construction in progress and equipment awaiting for inspection |
4,109,542 | 4,703,546 | (420 | ) | (2,984,597 | ) | (110,737 | ) | 5,717,334 | |||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||
| 121,250,195 | 15,247,544 | (8,002,474 | ) | (670,656 | ) | (1,413,489 | ) | 126,411,120 | ||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||
| ii. Accumulated depreciation and impairment | ||||||||||||||||||||||||||||
| Balance at January 1 |
Depreciation expense |
Impairment losses |
Disposals | Transfers | Exchange differences, net |
Balance at December 31 |
||||||||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||||||||
|
Buildings |
11,288,984 | 1,715,407 | — | (83,778 | ) | (278,570 | ) | (58,712 | ) | 12,583,331 | ||||||||||||||||||
|
Machinery and equipment |
41,253,466 | 9,849,149 | 72,655 | (7,155,398 | ) | 3,407 | (593,367 | ) | 43,429,912 | |||||||||||||||||||
|
Other equipment |
4,402,137 | 1,341,274 | 18,592 | (663,349 | ) | (9,450 | ) | (71,736 | ) | 5,017,468 | ||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
| 56,944,587 | 12,905,830 | 91,247 | (7,902,525 | ) | (284,613 | ) | (723,815 | ) | 61,030,711 | |||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
| (c) | From January 1, 2017 to December 31, 2017 |
| i. Cost | ||||||||||||||||||||||||
| Balance at January 1 |
Additions | Disposals | Transfers | Exchange differences, net |
Balance at December 31 |
|||||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | |||||||||||||||||||
|
Land |
2,903,192 | — | — | — | — | 2,903,192 | ||||||||||||||||||
|
Buildings |
32,523,010 | 1,376,617 | — | 2,422,828 | (51,686 | ) | 36,270,769 | |||||||||||||||||
|
Machinery and equipment |
75,575,254 | 6,938,086 | (3,217,594 | ) | 2,562,020 | (198,414 | ) | 81,659,352 | ||||||||||||||||
|
Other equipment |
9,692,330 | 1,236,677 | (464,434 | ) | 475,464 | (28,143 | ) | 10,911,894 | ||||||||||||||||
|
Construction in progress and equipment awaiting for inspection |
5,717,334 | 2,186,703 | — | (5,460,312 | ) | (36,391 | ) | 2,407,334 | ||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||
| 126,411,120 | 11,738,083 | (3,682,028 | ) | — | (314,634 | ) | 134,152,541 | |||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||
| ii. Accumulated depreciation and impairment | ||||||||||||||||||||||||||||
| Balance at January 1 |
Depreciation expense |
Impairment losses |
Disposals | Transfers | Exchange differences, net |
Balance at December 31 |
||||||||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||||||||
|
Buildings |
12,583,331 | 1,841,411 | — | — | — | (13,504 | ) | 14,411,238 | ||||||||||||||||||||
|
Machinery and equipment |
43,429,912 | 10,936,614 | 78,468 | (3,179,598 | ) | (8,178 | ) | (134,752 | ) | 51,122,466 | ||||||||||||||||||
|
Other equipment |
5,017,468 | 1,637,955 | 9,763 | (434,993 | ) | 8,178 | (17,599 | ) | 6,220,772 | |||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
| 61,030,711 | 14,415,980 | 88,231 | (3,614,591 | ) | — | (165,855 | ) | 71,754,476 | ||||||||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||