| 24. | Expenses by Nature |
| For the Years Ended December 31, | ||||||||||||
| 2015 | 2016 | 2017 | ||||||||||
| NT$ | NT$ | NT$ | ||||||||||
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Employee benefit expenses |
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Salaries and bonuses |
15,339,459 | 16,155,821 | 15,041,087 | |||||||||
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Post employment benefits |
577,074 | 655,565 | 769,153 | |||||||||
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Directors’ remuneration |
112,801 | 127,111 | 91,750 | |||||||||
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Others |
2,026,237 | 2,190,194 | 2,607,597 | |||||||||
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| 18,055,571 | 19,128,691 | 18,509,587 | ||||||||||
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Depreciation and amortization expenses |
13,513,985 | 13,291,190 | 14,625,299 | |||||||||
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| A. | In accordance with the Company’s Articles of Incorporation, after covering accumulated losses, 10% of the annual profit shall be set aside as employees’ compensation. Additionally, 1% or less of the annual profit shall be set aside as directors’ remuneration. Employees’ compensation is payable, in the form of cash or shares, to the payroll employees of the Company or its domestic or foreign subsidiaries over which the Company has 50% or more of voting power, who work substantially during the fiscal year in which the annual profit is generated. |
| B. | For the years ended December 31, 2015, 2016 and 2017, employee compensation was accrued at 10% in the amounts of $1,128,007, $1,271,115 and $917,496, respectively; directors’ remuneration was accrued at 1% in the amounts of $112,801, $127,111 and $91,750, respectively. Both are paid/ payable in the form of cash. In 2015, 2016 and 2017, the employees’ compensation and directors’ remuneration were estimated and accrued based on the annual profits for the years ended December 31, 2015, 2016 and 2017. |