The table below details changes in the Group’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, of future cash flows will be, classified in the Group’s condensed consolidated statement of cash flows as cash flows from financing activities.
For the year ended December 31, 2017
| Short-term borrowings | Bonds payable | Long-term borrowings | Total | |||||||||||||
| NT$ | NT$ | NT$ | NT$ | |||||||||||||
| Balance at January 1, 2017 | $ | 20,955,522 | $ | 36,999,903 | $ | 53,115,563 | $ | 111,070,988 | ||||||||
| Financing cash flows | (2,038,993 | ) | (1,123,972 | ) | (16,473,381 | ) | (19,636,346 | ) | ||||||||
| Non-cash changes | ||||||||||||||||
| Amortization of issuance cost | - | 319,463 | 5,790 | 325,253 | ||||||||||||
| Converted to ordinary shares in current period | - | (11,650,369 | ) | - | (11,650,369 | ) | ||||||||||
| Effects of exchange rate changes | (954,058 | ) | (1,402,245 | ) | (1,241,344 | ) | (3,597,647 | ) | ||||||||
| Balance at December 31, 2017 | $ | 17,962,471 | $ | 23,142,780 | $ | 35,406,628 | $ | 76,511,879 | ||||||||
| Short-term borrowings | Bonds payable | Long-term borrowings | Total | |||||||||||||
| US$ (Note 4) | US$ (Note 4) | US$ (Note 4) | US$ (Note 4) | |||||||||||||
| Balance at January 1,2017 | $ | 707,001 | $ | 1,248,310 | $ | 1,792,023 | $ | 3,747,334 | ||||||||
| Financing cash flows | (68,792 | ) | (37,920 | ) | (555,782 | ) | (662,494 | ) | ||||||||
| Non-cash changes | ||||||||||||||||
| Amortization of issuance cost | - | 10,778 | 195 | 10,973 | ||||||||||||
| Converted to ordinary shares in current period | - | (393,062 | ) | - | (393,062 | ) | ||||||||||
| Effects of exchange rate changes | (32,188 | ) | (47,310 | ) | (41,881 | ) | (121,379 | ) | ||||||||
| Balance at December 31, 2017 | $ | 606,021 | $ | 780,796 | $ | 1,194,555 | $ | 2,581,372 | ||||||||