| a. | Investments in associates |
| 1) | Investments in associates accounted for using the equity method consisted of the following: |
| Carrying Amount as of December 31 | ||||||||||||||||
|
2016
(Retrospectively Adjusted)
|
2017 | |||||||||||||||
| Operating | NT$ | NT$ | US$ | |||||||||||||
| Name of Associate | Main Business | Location | (Note 4) | |||||||||||||
| Material associate | ||||||||||||||||
| Siliconware Precision Industries Co., Ltd. (“SPIL”) | Engaged in assembly, testing and turnkey services of integrated circuits | ROC | $ | 45,898,225 | $ | 45,210,371 | $ | 1,525,316 | ||||||||
| Associates that are not individually material | ||||||||||||||||
| Deca Technologies Inc.（”DECA”） | Holding company and the group engaged in manufacturing, development and marketing of wafer level packaging and interconnect technology | British Cayman Islands | 1,813,677 | 1,583,124 | 53,412 | |||||||||||
| Hung Ching Development & Construction Co. (“HC”) | Engaged in the development, construction and leasing of real estate properties | ROC | 1,156,833 | 1,248,711 | 42,129 | |||||||||||
| Hung Ching Kwan Co. (“HCK”) | Engaged in the leasing of real estate properties | ROC | 321,120 | 309,630 | 10,447 | |||||||||||
(continued)
| Carrying Amount as of December 31 | ||||||||||||||||
|
2016
(Retrospectively Adjusted)
|
2017 | |||||||||||||||
| Operating | NT$ | NT$ | US$ | |||||||||||||
| Name of Associate | Main Business | Location | (Note 4) | |||||||||||||
| Advanced Microelectronic Products Inc. (“AMPI”) | Engaged in integrated circuit | ROC | $ | 264,434 | $ | 215,550 | $ | 7,272 | ||||||||
| 49,454,289 | 48,567,386 | 1,638,576 | ||||||||||||||
| Less: Deferred gain on transfer of land | 300,149 | 300,149 | 10,127 | |||||||||||||
| $ | 49,154,140 | $ | 48,267,237 | $ | 1,628,449 | |||||||||||
(concluded)
| 2) | At each balance sheet date, the percentages of ownership held by the Group were as follows: |
| December 31 | ||||||||
| 2016 | 2017 | |||||||
| SPIL | 33.29 | % | 33.29 | % | ||||
| DECA | 22.07 | % | 22.04 | % | ||||
| HC | 26.22 | % | 26.22 | % | ||||
| HCK | 27.31 | % | 27.31 | % | ||||
| AMPI | 38.76 | % | 38.76 | % | ||||