| 13. | INVENTORIES |
|
December 31, 2016 |
December 31, 2017 |
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| NT$ | NT$ | |||||||
| (In Millions) | (In Millions) | |||||||
|
Finished goods |
$ | 8,521.9 | $ | 9,923.3 | ||||
|
Work in process |
33,330.8 | 53,362.2 | ||||||
|
Raw materials |
4,012.2 | 7,143.8 | ||||||
|
Supplies and spare parts |
2,817.3 | 3,451.4 | ||||||
|
|
|
|
|
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| $ | 48,682.2 | $ | 73,880.7 | |||||
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Write-down of inventories to net realizable value in the amount of NT$464.4 million and NT$1,542.8 million (excluding earthquake losses), respectively, were included in the cost of revenue for the years ended December 31, 2015 and 2016. Reversal of write-down of inventories resulting from the increase in net realizable value (excluding earthquake losses) in the amount of NT$840.9 million was included in the cost of revenue for the year ended December 31, 2017. Please refer to related earthquake losses in Note 42.