The following table details the Group’s exposure at the end of the reporting period to currency risk arising from recognized monetary assets or liabilities denominated in a currency other than the functional currency of the entity to which they relate.
| December 31, 2016 | ||||||||||||
| Change in exchange rate |
Effect on profit (NT$000) |
Effect on other comprehensive income (NT$000) |
||||||||||
|
Financial assets |
||||||||||||
|
US$000 |
5 | % | 287,349 | — | ||||||||
|
JPY000 |
5 | % | 7,126 | — | ||||||||
|
Financial liabilities |
||||||||||||
|
US$000 |
5 | % | 12,581 | — | ||||||||
|
JPY000 |
5 | % | 7,585 | — | ||||||||
| December 31, 2017 | ||||||||||||
| Change in exchange rate |
Effect on profit (NT$000) |
Effect on other comprehensive income (NT$000) |
||||||||||
|
Financial assets |
||||||||||||
|
US$000 |
5 | % | 309,602 | — | ||||||||
|
JPY000 |
5 | % | 10,545 | — | ||||||||
|
RMB000 |
5 | % | 38,228 | — | ||||||||
|
Financial liabilities |
||||||||||||
|
US$000 |
5 | % | 23,862 | — | ||||||||
|
JPY000 |
5 | % | 14,154 | — | ||||||||