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Cover Page	12 Months Ended
Cover Page	Dec. 31, 2019 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Registrant Name	ChipMOS TECHNOLOGIES INC.
Entity Central Index Key	0001123134
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	727,240,126
Document Annual Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Document Shell Company Report	false
Entity Incorporation, State or Country Code	F5
Document Accounting Standard	International Financial Reporting Standards
Entity Voluntary Filers	No
Entity Address, Country	TW
ADR [member]
Document Information [Line Items]
Trading Symbol	IMOS
Title of 12(b) Security	American Depositary Shares
Security Exchange Name	NASDAQ
Ordinary shares [member]
Document Information [Line Items]
Title of 12(b) Security	Common Shares, par value NT$10 per share
No Trading Symbol Flag	true
Security Exchange Name	NASDAQ

Consolidated Statements of Comprehensive Income $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($) $ / shares	Dec. 31, 2019 USD ($) $ / shares	Dec. 31, 2018 TWD ($) $ / shares	Dec. 31, 2017 TWD ($) $ / shares
Statement [LineItems]
Revenue	$ 20,337,881	$ 679,969	$ 18,480,027	$ 17,940,855
Cost of revenue	(16,411,742)	(548,704)	(15,050,032)	(14,703,729)
Gross profit	3,926,139	131,265	3,429,995	3,237,126
Research and development expenses	(1,007,631)	(33,689)	(939,269)	(985,873)
Sales and marketing expenses	(56,076)	(1,875)	(53,451)	(64,397)
General and administrative expenses	(498,241)	(16,658)	(485,068)	(639,809)
Other operating income (expenses), net	92,928	3,107	147,514	692,834
Operating profit	2,457,119	82,150	2,099,721	2,239,881
Finance costs	(180,262)	(6,027)	(190,248)	(217,283)
Share of loss of associates	(154,926)	(5,179)	(300,101)	(179,491)
Gain on disposal of investment in associates	973,609	32,551		16,929
Other non-operating income (expenses), net	(73,287)	(2,450)	173,070	(327,620)
Profit before income tax	3,022,253	101,045	1,782,442	1,532,416
Income tax expense	(513,679)	(17,174)	(456,618)	(550,487)
Profit from continuing operations	2,508,574	83,871	1,325,824	981,929
Profit from discontinued operations				1,814,953
Profit for the year	2,508,574	83,871	1,325,824	2,796,882
Other comprehensive income (loss) that will be reclassified to profit or loss in subsequent periods:
Exchange differences on translation of foreign operations	(104,198)	(3,484)	(51,077)	(232,652)
Share of other comprehensive income of associates that will be reclassified to profit or loss				678
Net other comprehensive loss that will be reclassified to profit or loss in subsequent periods	(104,198)	(3,484)	(51,077)	(231,974)
Other comprehensive income (loss) that will not be reclassified to profit or loss in subsequent periods:
Other comprehensive income (loss) on remeasurements of defined benefit plans	20,916	699	(59,961)	50,838
Unrealized gain (loss) on valuation of equity instruments at fair value through other comprehensive income	(52,549)	(1,757)	85,022
Share of other comprehensive loss of associates that will not be reclassified to profit or loss	5,732	192	(2,687)	(124)
Income tax effect that will not be reclassified to profit or loss	2,833	95	(4,126)	(8,642)
Net other comprehensive income (loss) that will not be reclassified to profit or loss in subsequent periods	(23,068)	(771)	18,248	42,072
Other comprehensive loss for the year, net of income tax	(127,266)	(4,255)	(32,829)	(189,902)
Total comprehensive income (loss)	2,381,308	79,616	1,292,995	2,606,980
Profit attributable to:
Equity holders of the Company - Continuing operations	2,508,574	83,871	1,325,824	981,929
Equity holders of the Company - Discontinued operations				1,814,953
Profit for the year	2,508,574	83,871	1,325,824	2,796,882
Total comprehensive income attributable to:
Equity holders of the Company - Continuing operations	2,381,308	79,616	1,292,995	1,079,672
Equity holders of the Company - Discontinued operations				1,527,308
Total comprehensive income (loss)	$ 2,381,308	$ 79,616	$ 1,292,995	$ 2,606,980
Ordinary shares [member]
Basic earnings per share:
Equity holders of the Company - Continuing operations \| (per share)	$ 3.45	$ 0.12	$ 1.65	$ 1.16
Equity holders of the Company - Discontinued operations \| (per share)				2.14
Equity holders of the Company \| (per share)	3.45	0.12	1.65	3.30
Diluted earnings per share:
Equity holders of the Company - Continuing operations \| (per share)	3.40	0.11	1.63	1.13
Equity holders of the Company - Discontinued operations \| (per share)				2.10
Equity holders of the Company \| (per share)	3.40	0.11	1.63	3.23
American depositary share (each representing 20 common shares) [member]
Basic earnings per share:
Equity holders of the Company - Continuing operations \| (per share)	69.00	2.31	33.03	23.20
Equity holders of the Company - Discontinued operations \| (per share)				42.87
Equity holders of the Company \| (per share)	69.00	2.31	33.03	66.07
Diluted earnings per share:
Equity holders of the Company - Continuing operations \| (per share)	68.06	2.28	32.59	22.68
Equity holders of the Company - Discontinued operations \| (per share)				41.93
Equity holders of the Company \| (per share)	$ 68.06	$ 2.28	$ 32.59	$ 64.61

Consolidated Statements of Financial Position $ in Thousands, $ in Thousands	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)
Non-current assets
Non-current financial assets at fair value through profit or loss	$ 11,038	$ 369	$ 11,471
Non-current financial assets at fair value through other comprehensive income	121,808	4,072	174,357
Investment in associates	3,392,910	113,437	3,863,741
Non-current financial assets at amortized cost	68,450	2,289	99,103
Property, plant and equipment, net	17,979,444	601,118	16,819,621
Right-of-use assets	687,068	22,971
Deferred tax assets	194,552	6,505	226,716
Refundable deposits	21,145	707	22,006
Other non-current assets	67,126	2,244	28,560
Total non-current assets	22,543,541	753,712	21,245,575
Current assets
Inventories	1,767,642	59,099	1,778,835
Current financial assets at amortized cost	168,970	5,649	169,168
Current contract assets	377,869	12,634	299,835
Accounts and notes receivable	4,453,669	148,902	4,747,288
Accounts receivable – related parties	1,045	35	140
Other receivables	89,676	2,998	63,037
Other receivables – related parties	2,948	99	3,131
Current tax assets	138,941	4,645	139,595
Prepayments	57,502	1,922	44,592
Cash and cash equivalents	4,704,084	157,275	4,642,522
Total current assets	11,762,346	393,258	11,888,143
Total assets	34,305,887	1,146,970	33,133,718
Capital and reserves
Issued capital	7,272,401	243,143	7,528,577
Capital surplus	6,050,787	202,300	6,263,553
Retained earnings
Legal reserve	1,579,478	52,807	1,469,170
Unappropriated retained earnings	4,651,215	155,507	3,602,663
Other reserve
Foreign currency translation reserve	(89,682)	(2,998)	14,516
Unrealized gain on valuation of financial assets at fair value through other comprehensive income	66,386	2,219	106,898
Unearned employee awards			(1,701)
Treasury stock			(962,503)
Total equity	19,530,585	652,978	18,021,173
Non-current liabilities
Long-term bank loans	8,293,226	277,273	9,042,096
Non-current lease liabilities	668,384	22,346
Deferred tax liabilities	309,129	10,335	308,759
Net defined benefit liability, non-current	480,107	16,052	520,765
Guarantee deposits	1,095	37	1,092
Other non-current liabilities	4,500	150
Total non-current liabilities	9,756,441	326,193	9,872,712
Current liabilities
Current contract liabilities	1,231	41	1,432
Accounts payable	819,548	27,401	637,271
Accounts payable – related parties			347
Payables to contractors and equipment suppliers	972,770	32,523	1,516,735
Other payables	2,004,266	67,010	1,678,482
Other payables - related parties			218
Current tax liabilities	386,832	12,933	546,342
Current provisions	1,998	67	29,352
Current lease liabilities	24,567	821
Receipts in advance	988	33	1,013
Other current liabilities	32,242	1,078	30,800
Current refund liabilities	26,000	869	32,627
Long-term lease obligations payable, current portion			17,792
Long-term bank loans, current portion	748,419	25,023	747,422
Total current liabilities	5,018,861	167,799	5,239,833
Total liabilities	14,775,302	493,992	15,112,545
Total equity and liabilities	$ 34,305,887	$ 1,146,970	$ 33,133,718

Consolidated Statements of Changes in Equity $ in Thousands, $ in Thousands	TWD ($)	USD ($)	Issued capital [member] TWD ($)	Capital surplus [member] TWD ($)	Legal reserve [member] TWD ($)	Unappropriated retained earnings [member] TWD ($)	Foreign currency translation reserve [member] TWD ($)	Amounts recognized in other comprehensive income (loss) and accumulated in equity relating to non-current assets held for sale [member] TWD ($)	Unearned employee awards [member] TWD ($)	Treasury stock [member] TWD ($)	Unrealized gain (loss) on valuation of available -for-sale financial assets [member] TWD ($)	unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income [member] TWD ($)
Beginning Balance at Dec. 31, 2016	$ 16,247,702		$ 8,869,663	$ 6,888,826	$ 1,137,837	$ 260,989	$ 10,600	$ 287,645	$ (200,204)	$ (1,007,654)
Profit (loss) for the year	2,796,882					2,796,882
Other comprehensive income (loss) for the year	(189,902)					42,072	(232,652)				$ 678
Total comprehensive income (loss)	2,606,980					2,838,954	(232,652)				678
Appropriations of prior year's earnings:
Legal reserve (Note 22)					28,680	(28,680)
Cash dividends (Note 22)	(257,026)					(257,026)
Cash distribution from capital surplus (Note 22)	(599,728)			(599,728)
Restricted shares (Note 34)	123,021		(6,692)	(17,650)		1,729			145,634
Capital reduction	0
Disposal of investment in associates	16,929
Effect of disposal of subsidiary							287,645	$ (287,645)
Ending Balance at Dec. 31, 2017	18,120,949		8,862,971	6,271,448	1,166,517	2,815,966	65,593		(54,570)	(1,007,654)	678
Profit (loss) for the year \| Previously stated [member]	1,301,093
Profit (loss) for the year	1,325,824					1,325,824
Other comprehensive income (loss) for the year	(32,829)					(45,807)	(51,077)					$ 64,055
Total comprehensive income (loss)	1,292,995					1,280,017	(51,077)					64,055
Appropriations of prior year's earnings:
Legal reserve (Note 22)					302,653	(302,653)
Cash dividends (Note 22)	(256,806)					(256,806)
Restricted shares (Note 34)	41,043		(4,948)	(7,967)		1,089			52,869
Capital reduction	(1,284,223)		(1,329,446)	72						45,151
Ending Balance (Previously stated [member]) at Dec. 31, 2018	18,120,949		8,862,971	6,271,448	1,166,517	2,815,966	65,593		(54,570)	(1,007,654)	678
Ending Balance (Increase (decrease) due to changes in accounting policy required by IFRSs [member]) at Dec. 31, 2018	107,215					65,050					$ (678)	42,843
Ending Balance (Restated balance [member]) at Dec. 31, 2018	18,228,164		8,862,971	6,271,448	1,166,517	2,881,016	65,593		(54,570)	(1,007,654)		42,843
Ending Balance at Dec. 31, 2018	18,021,173		7,528,577	6,263,553	1,469,170	3,602,663	14,516		(1,701)	(962,503)		106,898
Profit (loss) for the year	2,508,574	$ 83,871				2,508,574
Other comprehensive income (loss) for the year	(127,266)	(4,255)				17,372	(104,198)					(40,440)
Total comprehensive income (loss)	2,381,308	79,616				2,525,946	(104,198)					(40,440)
Appropriations of prior year's earnings:
Legal reserve (Note 22)					110,308	(110,308)
Cash dividends (Note 22)	(872,718)					(872,718)
Restricted shares (Note 34)	822		(477)	(412)		10			1,701
Disposal of investment in associates	973,609	32,551				72						(72)
Cancellation of treasury stock			(255,699)	(212,354)		(494,450)				962,503
Ending Balance at Dec. 31, 2019	$ 19,530,585	$ 652,978	$ 7,272,401	$ 6,050,787	$ 1,579,478	$ 4,651,215	$ (89,682)		$ 0	$ 0		$ 66,386

Consolidated Statements of Cash Flows $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Cash flows from operating activities
Profit before income tax – continuing operations	$ 3,022,253	$ 101,045	$ 1,782,442	$ 1,532,416
Profit before income tax – discontinued operations				1,814,953
Profit before income tax including discontinued operations	3,022,253	101,045	1,782,442	3,347,369
Adjustments to reconcile profit before income tax to net cash flows :
Depreciation expenses	3,731,914	124,771	3,376,579	2,899,278
Reversal for impairment of accounts and notes receivable				(87)
Expected (reversal of) credit losses	(806)	(27)	348
Interest expense	171,075	5,720	152,416	192,839
Interest income	(64,368)	(2,152)	(49,971)	(53,587)
Dividend income	(585)	(20)	(571)
Impairment loss on property, plant and equipment	9,938	332		956
Gain on valuation of financial assets at fair value through profit or loss	(1,317)	(44)	(1,485)	(637)
Gain on disposal of property, plant and equipment, net	(20,271)	(678)	(14,274)	(132,774)
Gain on disposal of a subsidiary				(1,843,234)
Insurance compensation income	(10,435)	(349)	(147)	(486,858)
Share of loss of associates	154,926	5,179	300,101	179,491
Gain on disposal of investment in associates	(973,609)	(32,551)		(16,929)
Share-based payments	822	27	41,043	123,021
Deferred revenue	(12,279)	(410)	(42,857)	(11,995)
Financial assets at fair value through profit or loss	1,750	59	1,447	637
Current contract assets	(78,013)	(2,608)	(44,858)
Accounts and notes receivable	294,409	9,843	(733,695)	127,800
Accounts receivable – related parties	(905)	(30)	(129)	(240)
Other receivables	(8,082)	(270)	5,238	(15,644)
Other receivables – related parties	12,437	416	16,317	35,855
Inventories	11,193	374	(58,101)	(63,910)
Prepayments	(4,333)	(145)	46,781	126,708
Other financial assets				1,600
Financial assets at fair value through profit or loss	1,750	59	1,447	637
Other non-current assets	6,914	231	6,914	6,914
Current contract liabilities	(201)	(7)	280
Accounts payable	182,277	6,094	(50,689)	(147,859)
Accounts payable – related parties	(347)	(12)	121	263
Other payables	331,207	11,073	(301,711)	438,682
Other payables – related parties	(218)	(7)	182	(43,144)
Current provisions	(27,354)	(914)	(27,803)	46,592
Receipts in advance				(5,913)
Current refund liabilities	(6,627)	(222)	(37,529)
Other current liabilities	1,442	48	(475)	(15,469)
Net defined benefit liability, non-current	(19,742)	(660)	(17,722)	(17,604)
Cash generated from operations	6,703,065	224,108	4,348,192	4,672,121
Interest received	67,105	2,244	48,590	47,815
Dividends received	20,585	688	6,184	14,325
Interest paid	(171,149)	(5,722)	(154,307)	(189,381)
Income tax paid	(637,169)	(21,303)	(119,473)	(387,590)
Net cash generated from operating activities	5,982,437	200,015	4,129,186	4,157,290
Cash flows from investing activities
Proceeds from disposal of property, plant and equipment	21,434	717	18,160	306,634
Proceeds from insurance compensation	10,435	349	147	486,858
Net cash flow from disposal of a subsidiary				1,781,213
Proceeds from disposal of investment in associate	1,180,179	39,458
Acquisition of property, plant and equipment	(5,440,621)	(181,900)	(4,154,198)	(4,682,705)
Acquisition of available-for-sale financial assets				(10,940)
Acquisition of investment in associate			(794,694)	(1,373,486)
(Increase) decrease in refundable deposits	861	29	(664)	(11)
Increase in other non-current assets	(45,480)	(1,520)
Increase in other non-current liabilities	4,500	150
(Increase) decrease in financial assets at amortized cost	30,851	1,031	(198,030)
Increase in other financial assets				(964)
Net cash used in investing activities	(4,237,841)	(141,686)	(5,129,279)	(3,493,401)
Cash flows from financing activities
Proceeds from short-term bank loans	834,955	27,916	1,053,202	5,560,354
Payments on short-term bank loans	(834,955)	(27,916)	(2,022,555)	(4,278,518)
Payment on lease liabilities	(48,161)	(1,610)
Proceeds from long-term bank loans			12,663,550	148,829
Payments on long-term bank loans	(756,450)	(25,291)	(12,553,300)	(1,124,699)
(Decrease) increase in guarantee deposits	3		(279)	(33)
Cash dividend paid	(872,718)	(29,178)	(256,806)	(257,026)
Cash distribution from capital surplus				(599,728)
Payments on capital reduction			(1,284,223)
Net cash used in financing activities	(1,677,326)	(56,079)	(2,400,411)	(550,821)
Net increase (decrease) in cash and cash equivalents	67,270	2,250	(3,400,504)	113,068
Effect of foreign exchange rate changes	(5,708)	(191)	7,312	(38,617)
Cash and cash equivalents at beginning of year	4,642,522	155,216	8,035,714	7,961,263
Cash and cash equivalents at end of year	$ 4,704,084	$ 157,275	$ 4,642,522	$ 8,035,714

Corporate and group information

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Corporate and group information

1.	Corporate and group information

ChipMOS TECHNOLOGIES INC. (the “Company” or “ChipMOS Taiwan”) was incorporated in the Republic of China (“ROC”) on July 28, 1997. The Company and its subsidiaries (collectively referred herein as the “Group”) are primarily engaged in the research, development, manufacturing and sale of high-integration and high-precision integrated circuits and related assembly and testing services. On April 11, 2014, the Company’s shares were listed on the Taiwan Stock Exchange (“TWSE”). On November 1, 2016, the Company’s American Depositary Shares (“ADSs”) was listed on the NASDAQ Global Select Market and traded under the ticker symbol “IMOS”.

As of November 30, 2016, the Board of Directors of the Company approved an agreement to form a joint-venture between the Company and Tsinghua Unigroup Ltd. (“Tsinghua Unigroup”). Under the joint-venture agreement, ChipMOS TECHNOLOGIES (BVI) LTD. (“ChipMOS BVI”), a wholly-owned subsidiary of ChipMOS Taiwan, sold 54.98% of the equity interests of its wholly-owned subsidiary, Unimos Microelectronics (Shanghai) Co., Ltd. (“Unimos Shanghai”) formerly known as ChipMOS TECHNOLOGIES (Shanghai) LTD. and renamed in July 2018, to a group led by Tsinghua Unigroup (“strategic investors”). After the consummation of such equity interest transfer, ChipMOS BVI owns 45.02% of the equity interests of Unimos Shanghai. The assets, liabilities and equity related to Unimos Shanghai were reclassified as held for sale and presented as discontinued operations for satisfying the definition of discontinued operations and disposed of in March 2017. Please see Note 20 for detailed information.

Basis of preparation of financial statements and principal accounting policies

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Basis of preparation of financial statements and principal accounting policies

2.	Basis of preparation of financial statements and principal accounting policies

Basis of preparation

(a)

These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”), International Accounting Standards (“IAS”),

International Financial Reporting Interpretations Committee (“IFRIC”) interpretations and Standing Interpretations Committee (“SIC”) interpretations issued by the International Accounting Standards Board (“IASB”), (collectively, “IFRSs”).

(b)

Except for the following items, the consolidated financial statements have been prepared under the historical cost convention:

Financial assets at fair value through profit or loss (including derivative instruments).

ii)

Financial assets at fair value through other comprehensive income.

iii)

Defined benefit liabilities were recognized based on the net amount of pension fund assets less the present value of benefit obligation.

(c)

These consolidated financial statements are presented in New Taiwan dollars (“NT$”), which is the Company’s functional currency.

(d)

The initial adoption of IFRS 9 “Financial Instruments” (“IFRS 9”) and IFRS 15 “Revenue from Contracts with Customers” (“IFRS 15”) is effective on January 1, 2018, the Group has elected to apply modified retrospective approach whereby the cumulative impact of the application was recognized as retained earnings or other equity interest as of January 1, 2018 and the financial statements for the year ended December 31, 2017 were not restated. The financial statements for the year ended December 31, 2017 were prepared in compliance with IAS 39 “Financial Instruments”, IAS 18 “Revenue” and relating interpretations. Please refer to Notes 39 and 40 for details of significant accounting policies.

New and amended standards adopted by the group


New Standards, Interpretations and Amendments		Effective date issued by IASB
IFRS 16, “Leases”		January 1, 2019

(a)

IFRS 16 “Leases” (“IFRS 16”), supersedes IAS 17 “Leases” (“IAS 17”) and the related interpretations issued by the Standing Interpretation Committee. The standard requires lessees to recognize a

right-of-use

asset and a lease liability (except for those leases with terms of 12 months or less and leases of

low-value

assets). The accounting stays the same for lessors, which is to classify their leases as either finance leases or operating leases and account for those two types of leases differently. IFRS 16 only requires enhanced disclosures to be provided by lessors.

(b)

The Group has elected to apply IFRS 16 by not restating the comparative information (referred herein as the “simplified retrospective approach”) when applying IFRSs effective in 2019. Accordingly, the Group increased

right-of-use

assets and lease liabilities by NT$898,387 thousand and NT$884,275 thousand, respectively, and decreased leased assets and lease obligations payable by NT$31,904 thousand and NT$17,792 thousand, respectively.

(c)

The Group has adopted the following practical expedients permitted by the standard at the date of initial application of IFRS 16:

Reassessment as to whether a contract is, or contains, a lease is not required, instead, the application of IFRS 16 depends on whether or not the contracts were previously identified as leases applying IAS 17 and IFRIC 4 “Determining whether an Arrangement contains a Lease”.

ii)

The use of a single discount rate to a portfolio of leases with reasonably similar characteristics.

iii)

The accounting for operating leases whose period will end before December 31, 2019 as short-term leases and accordingly, rent expense of NT$ 28,126 thousand was recognized for the year ended 2019.

(d)

The Group calculated the present value of lease liabilities by using the incremental borrowing interest rate, ranging from 1.7895% to 3.9474%.

(e)

The reconciliation between operating lease commitments for the remaining lease payments under IAS 17 and lease liabilities recognized as of January 1, 2019, measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate is as follows:


	NT$000
Operating lease commitments disclosed by applying IAS 17 as of December 31, 2018		320,214
Add: Lease payable recognized under finance lease by applying IAS 17 as of December 31, 2018		17,792
Less: Short-term leases		(28,121	)
Add: Adjustments as a result of a different treatment of extension and termination options		874,298

Total lease contracts amount recognized as lease liabilities by applying IFRS 16 on January 1, 2019		1,184,183

Incremental borrowing interest rate at the date of initial application		1.7895%~3.9474%

Lease liabilities recognized as of January 1, 2019 by applying IFRS 16		884,275

Other Amendments to IFRSs not listed above are not expected to have a material impact on the Group in the current or future reporting periods and on foreseeable future transactions.

New and revised International Financial Reporting Standards not yet adopted

None.

Basis of consolidation

(a)

Basis for preparation of consolidated financial statements:

All subsidiaries are included in the Group’s consolidated financial statements. Subsidiaries are all entities controlled by the Group. The Group controls an entity when the Group is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Consolidation of subsidiaries begins from the date the Group obtains control of the subsidiaries and ceases when the Group loses control of the subsidiaries.

ii)

Transactions, balances and unrealized gains or losses on transactions between companies within the Group are eliminated. Accounting policies of subsidiaries have been adjusted where necessary to ensure consistency with the policies adopted by the Group.

iii)

Profit or loss and each component of other comprehensive income are attributed to the owners of the parent and to the

non-controlling

interests. Total comprehensive income is attributed to the owners of the parent and to the

non-controlling

interests even if this results in a deficit balance in the

non-controlling

interests.

iv)

Changes in a parent’s ownership interest in a subsidiary that do not result in the parent losing control of the subsidiary (transactions with

non-controlling

interests) are accounted for as equity transactions, i.e. transactions with owners in their capacity as owners. Any difference between the amount by which the

non-controlling

interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity.

When the Group loses control of a subsidiary, the Group remeasures any investment retained in the former subsidiary at its fair value. That fair value is regarded as the fair value on initial recognition of a financial asset or the cost on initial recognition of the associate or joint venture. Any difference between fair value and carrying amount is recognized in profit or loss. All amounts previously recognized in other comprehensive income in relation to the subsidiary are reclassified to profit or loss on the same basis as would be required if the related assets or liabilities were disposed of. That is, when the Group loses control of a subsidiary, all gains or losses previously recognized in other comprehensive income in relation to the subsidiary should be reclassified from equity to profit or loss, if such gains or losses would be reclassified to profit or loss when the related assets or liabilities are disposed of.

(b)

Subsidiaries included in the consolidated financial statements:

Percentage of

Ownership (%)

December 31,

Name of investor

Name of investee

Main businesses

Location

2018

2019

The Company

ChipMOS U.S.A., Inc. (“ChipMOS USA”)

Research, development and marketing of semiconductors, circuits, and electronic related products

San Jose, USA

100

The Company

ChipMOS BVI

Holding company

British Virgin Islands

100

(c)

Subsidiaries not included in the consolidated financial statements: None.

(d)

Adjustments for subsidiaries with different statements of financial position dates: Not applicable.

(e)

No significant restrictions on the ability of subsidiaries to transfer funds to parent company.

(f)

Subsidiaries that have

non-controlling

interests that are material to the Group: None.

Foreign currency translation

Items included in the financial statements of each of the Group’s entities are measured using the

currency of the primary economic environment in which the entity operates (the “functional currency”). The consolidated financial statements are presented in NT$, which is the Company’s functional currency and the Group’s presentation currency.

(a)

Foreign currency transactions and balances

Foreign currency transactions are translated into the functional currency using the exchange rates on the trade date or measurement date. Therefore, foreign exchange differences resulting from the settlement of such transactions are recognized in profit or loss in the period in which they arise.

ii)

Monetary assets and liabilities denominated in foreign currencies at the period end are

re-translated

at the exchange rates prevailing at the statements of financial position date. Exchange differences arising upon

re-translation

are recognized in profit or loss on the statements of financial position date.

iii)

Non-monetary

assets and liabilities denominated in foreign currencies held at fair value through profit or loss are

re-translated

at the exchange rates prevailing at the statements of financial position date; their exchange differences are recognized in profit or loss.

Non-monetary

assets and liabilities denominated in foreign currencies held at fair value through other comprehensive income are

re-translated

at the exchange rates prevailing at the statements of financial position date; their exchange differences are recognized in other comprehensive income. However,

non-monetary

assets and liabilities denominated in foreign currencies that are not measured at fair value are translated using the historical exchange rates at the initial dates of the transactions.

iv)

All foreign exchange differences are presented in the statement of comprehensive income under “Other gains and losses” by the nature of transactions.

(b)

Translation of foreign operations

The operating results and financial position of all the group entities, associates that have different functional currency and presentation currency are translated into the presentation currency as follows:

Assets and liabilities for each statements of financial position are translated at the exchange rates prevailing at the statements of financial position date;

ii)

Income and expenses for each statement of comprehensive income are translated at average exchange rates of that period; and

iii)

All exchange differences are recognized in other comprehensive income.

Classification of current and

non-current

assets and liabilities

(a)

Assets that meet one of the following criteria are classified as current assets:

Assets arising from operating activities that are expected to be realized, or are intended to be sold or consumed within the normal operating cycle;

ii)

Assets held mainly for trading purposes;

iii)

Assets that are expected to be realized within 12 months from the statements of financial position date;

iv)

Cash and cash equivalents, excluding restricted cash and cash equivalents and those that are to be exchanged or used to pay off liabilities more than 12 months after the statements of financial position date.

All assets that do not meet the above criteria are classified as

non-current

assets.

(b)

Liabilities that meet one of the following criteria are classified as current liabilities:

Liabilities that are expected to be settled within the normal operating cycle;

ii)

Liabilities arising mainly from trading activities;

iii)

Liabilities that are to be settled within 12 months from the statements of financial position date;

iv)

Liabilities for which the repayment date cannot be unconditionally extended to more than 12 months after the statements of financial position date. Liabilities bearing terms that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification.

All liabilities that do not meet the above criteria are classified as

non-current

liabilities.

Cash equivalents

Cash equivalents refer to short-term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value (including time deposits with less than 3 months contract period). Time deposits that meet the above definition and are held for the purpose of meeting short-term cash commitments in operations are classified as cash equivalents.

Financial assets at fair value through profit or loss

(a)

Financial assets at fair value through profit or loss are financial assets that are not measured at amortized cost or fair value through other comprehensive income.

(b)

On a regular way purchase or sale basis, financial assets at fair value through profit or loss are recognized and derecognized using settlement date accounting.

(c)

At initial recognition, the Group measures the financial assets at fair value and recognizes the transaction costs in profit or loss. The Group subsequently measures the financial assets at fair value, and recognizes the gain or loss in profit or loss.

(d)

The Group recognizes the dividend income when the right to receive such payment is confirmed, inflow of the future economic benefits associated with the dividend is probable to the Group and the amount of the dividend can be measured reliably.

(i)

Financial assets at fair value through other comprehensive income

(a)

Financial assets at fair value through other comprehensive income comprise equity instruments which are not held for trading, and for which the Group has made an irrevocable election at initial recognition to recognize changes in fair value in other comprehensive income.

(b)

On a regular way purchase or sale basis, financial assets at fair value through other comprehensive income are recognized and derecognized using settlement date accounting.

(c)

At initial recognition, the Group measures the financial assets at fair value plus transaction costs. The Group subsequently measures the financial assets at fair value.

The changes in fair value of equity instruments that were recognized in other comprehensive income are reclassified to retained earnings and are not reclassified to profit or loss following the derecognition of the investment. Dividends are recognized as income when the right to receive such payment is confirmed, inflow of the future economic benefits associated with the dividend is probable to the Group and the amount of the dividend can be measured reliably.

Financial assets at amortized cost

(a)

Financial assets at amortized cost are those that meet all of the following criteria:

The objective of the Group’s business model is achieved by collecting contractual cash flows.

ii)

The financial assets’ contractual cash flows represent solely payments of principal and interest.

(b)

The Group’s bank deposits which do not fall under cash equivalents are those with a short maturity period and are measured at initial investment amount as the effect of discounting is immaterial.

Accounts and notes receivable

(a)

Accounts and notes receivable entitle the Group a legal right to receive consideration in exchange for transferred goods or rendered services.

(b)

The short-term accounts and notes receivable without bearing interest are subsequently measured at initial invoice amount as the effect of discounting is immaterial.

Impairment of financial assets

For financial assets at amortized cost, at each reporting date, the Group recognizes the impairment provision for 12 months expected credit losses if there has not been a significant increase in credit risk since initial recognition or recognizes the impairment provision for the lifetime expected credit losses if such credit risk has increased since initial recognition after taking into consideration all reasonable and verifiable information that includes forecasts. On the other hand, for accounts receivable or contract assets that do not contain a significant financing component, the Group recognizes the impairment provision for lifetime expected credit losses.

Derecognition of financial assets

The Group derecognizes a financial asset when the contractual rights to receive the cash flows from the financial asset have expired.

Inventories

Inventories are initially recorded at standard costs. Cost is determined on a weighted-average cost basis. At the end of reporting period, the differences between actual costs and standard costs were allocated to inventories and cost of revenue based on an appropriate rate. Allocation of fixed production overheads is based on the normal operating capacity of the production facilities. Costs associated with underutilized capacity are expensed in the period that the cost occurs.

Inventories are valued at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. The item by item approach is used in raw materials. The amount of any write-down of inventories to net realizable value and all losses of inventories are recognized as an expense in the period the write-down or loss occurs.

Investments in associates

(a)

Associates are all entities over which the Group has significant influence but not control. In general, it is presumed that the investor has significant influence, if an investor holds, directly or indirectly 20 percent or more of the voting power of the investee. Investments in associates are accounted for using the equity method and are initially recognized at cost.

(b)

The Group’s share of its associates’ post-acquisition profits or losses is recognized in profit or loss, and its share of post-acquisition movements in other comprehensive income is recognized in other comprehensive income. When the Group’s share of losses in an associate equals or exceeds its interests in the associate, including any other unsecured receivables, the Group does not recognize further losses, unless it has incurred legal or constructive obligations or made payments on behalf of the associate.

(c)

When changes in an associate’s equity that are not recognized in profit or loss or other comprehensive income of the associate and such changes not affecting the Group’s ownership percentage of the associate, the Group recognizes the Group’s share of change in equity of the associate in “Capital surplus” in proportion to its ownership.

(d)

Unrealized gains on transactions between the Group and its associates are eliminated to the extent of the Group’s interests in the associates. Unrealized losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred. Accounting policies of associates have been adjusted where necessary to ensure consistency with the policies adopted by the Group.

(e)

In the case where an associate issues new shares and the Group does not subscribe or proportionately acquire the new shares, which results in a change in the Group’s ownership percentage of the associate while maintaining significant influence on the associate, then the Group will treat the transaction as deemed disposal and reclassify to profit or loss the proportion of the gain or loss previously recognized in other comprehensive income relating to that reduction in ownership interest where appropriate.

(f)

When the Group disposes of its investment in an associate, if it loses significant influence on this associate, the amounts previously recognized in other comprehensive income in relation to the associate are reclassified to profit or loss, on the same basis as would be required if the relevant assets or liabilities were disposed of. If it still retains significant influence on this associate, then the amounts previously recognized in other comprehensive income in relation to the associate are reclassified to profit or loss proportionately in accordance with the aforementioned approach.

Property, plant and equipment

(a)

Property, plant and equipment are initially recorded at cost. Borrowing costs incurred during the construction period are capitalized.

(b)

Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be measured reliably. The carrying amount of the replaced part is derecognized. All other repairs and maintenance are charged to profit or loss during the financial period in which they are incurred.

(c)

Land is not depreciated. Other property, plant and equipment apply cost model and are depreciated using the straight-line method to allocate their cost over their estimated useful lives. Each part of an item of property, plant and equipment with a cost that is significant in relation to the total cost of the item must be depreciated separately.

(d)

The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial

year-end.

If expectations for the assets’ residual values and useful lives differ from previous estimates or the patterns of consumption of the assets’ future economic benefits embodied in the assets have changed significantly, any change is accounted for as a change in estimate under IAS 8 “Accounting Policies, Change in Accounting Estimates and Errors”, from the date of the change. The estimated useful lives of property, plant and equipment are as follows:


Buildings		5 to 51 years
Machinery and equipment		2 to 8 years
Tools		2 to 4 years
Others		2 to 6 years

Leases

Effective from 2019

Leasing arrangements (lessee)

–

right-of-use

assets / lease liabilities

(a)

Leases are recognized as a

right-of-use

asset and a corresponding lease liability at the date at which the leased asset is available for use by the Group. For short-term leases or leases of low value assets, lease payments are recognized as an expense on a straight-line basis over the lease term.

(b)

Lease liabilities include the net present value of the remaining lease payments at the commencement date, discounted using the incremental borrowing interest rate.

Lease payments are comprised of the following:

Fixed payments, less any lease incentives receivable;

ii)

The exercise price of a purchase option, if the lessee is reasonably certain to exercise that option.

The Group subsequently measures the lease liability at amortized cost using the interest method and recognizes interest expense over the lease term. The lease liability is remeasured and the amount of remeasurement is recognized as an adjustment to the

right-of-use

asset when there are changes in the lease term or lease payments and such changes do not arise from contract modifications.

(c)

At the commencement date, the

right-of-use

asset is stated at the amount of the initial measurement of lease liability. The

right-of-use

asset is measured subsequently using the cost model and is depreciated from the commencement date to the earlier of the end of the asset’s useful life or the end of the lease term. When the lease liability is remeasured, the amount of remeasurement is recognized as an adjustment to the

right-of-use

asset.

Prior to 2019

Leased assets / operating leases (lessee)

(a)

Based on the terms of a lease contract, a lease is classified as a finance lease if the Group assumes substantially all the risks and rewards incidental to ownership of the leased asset.

A finance lease is recognized as an asset and a liability at the lease’s commencement at the lower of the fair value of the leased asset or the present value of the minimum lease payments.

ii)

The minimum lease payments are apportioned between the finance charges and the reduction of the outstanding liability. The finance charges are allocated to each period over the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability.

iii)

Property, plant and equipment held under finance leases are depreciated over their estimated useful lives. If there is no reasonable certainty that the Group will obtain ownership at the end of the lease, the asset shall be depreciated over the shorter of the lease term and its useful life.

(b)

Payments made under an operating lease (net of any incentives received from the lessor) are recognized in profit or loss on a straight-line basis over the lease term.

Impairment of

non-financial

assets

The Group assesses at each statements of financial position date the recoverable amounts of those assets where there is an indication that they are impaired. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell or value in use. When the circumstances or reasons for recognizing impairment loss for an asset in prior years no longer exist or diminish, the impairment loss is reversed. The increased carrying amount due to reversal should not be more than what the depreciated or amortized historical cost would have been if the impairment had not been recognized.

Loans

Loans comprise long-term and short-term bank loans. Loans are recognized initially at fair value, net of transaction costs incurred. Loans are subsequently stated at amortized cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognized as interest expense in profit or loss over the period of the loans using the effective interest method.

Accounts payable

Accounts payable are liabilities for purchases of raw materials, goods or services. The short-term accounts payable without bearing interest are subsequently measured at initial invoice amount as the effect of discounting is immaterial.

Provisions for deficiency compensation

Provisions are recognized when the Group has a present legal or constructive obligation as a result of past events, and it is probable that an outflow of economic resources will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation on the statements of financial position date, which is discounted using a

pre-tax

discount rate that reflects the current market assessments of the time value of money and the risks specific to the obligation. When discounting is used, the increase in the provision arising from the passage of time is recognized as interest expense. Provisions are not recognized for future operating losses.

Employee benefits

(a)

Short-term employee benefits

Short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in respect of service rendered by employees and should be recognized as expenses when the employees render service.

(b)

Pensions

Defined contribution plans

For defined contribution plans, the contributions are recognized as pension expenses when they are due on an accrual basis. Prepaid contributions are recognized as an asset to the extent of a cash refund or a reduction in future payments.

ii)

Defined benefit plans

Net obligation under a defined benefit plan is defined as the present value of an amount of pension benefits that employees will receive on retirement for their services with the Group in the current period or prior periods. The liability recognized in the statements of financial position in respect of defined benefit pension plans is the present value of the defined benefit obligation at the statements of financial position date less the fair value of plan assets. The net defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The discount rate is determined by using the interest rates of government bonds that are denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating to the terms of the related pension liability.

Remeasurements arising on defined benefit plans are recognized in other comprehensive income in the period in which they arise and are recorded as retained earnings.

Past service costs are recognized immediately in profit or loss.

(c)

Termination benefits

Termination benefits are employee benefits provided in exchange for the termination of employment as a result from either the Group’s decision to terminate an employee’s employment before the normal retirement date, or an employee’s decision to accept an offer of redundancy benefits in exchange for the termination of employment. The Group recognizes an expense as it can no longer withdraw an offer of termination benefits, or it recognizes related restructuring costs, whichever is earlier. Benefits that are expected to be due more than 12 months after statements of financial position date shall be discounted to their present value.

(d)

Employees’ compensation and directors’ remuneration

Employees’ compensation and directors’ remuneration are recognized as expenses and liabilities, provided that such recognition is required under legal obligation or constructive obligation and those amounts can be reliably estimated. Any difference between the resolved amounts and the subsequently actual distributed amounts is accounted for as changes in estimates.

Employee share-based payments

Restricted shares

(a)

Restricted shares issued to employees are measured at the fair value of the equity instruments granted at the grant date, and are recognized as compensation cost over the vesting period.

(b)

For restricted shares where those shares do not restrict distribution of dividends to employees and employees are not required to return the dividends received if they resign during the vesting period, the Group recognizes the fair value of the dividends received by employees who are expected to resign during the vesting period as a compensation cost at the date the dividends were declared.

(c)

For restricted shares where employees do not need to pay to acquire those shares, if an employee resigns during the vesting period, the Group will recover and retire those shares at no cost.

Income tax

(a)

The income tax expense for the period comprises current and deferred tax. Income tax is recognized in profit or loss, except to the extent that it relates to items recognized in other comprehensive income or items recognized directly in equity, in which cases the income tax is recognized in other comprehensive income or equity.

(b)

The current income tax expense is calculated on the basis of the tax laws enacted or substantively enacted at the statements of financial position date in the countries where the Group and its subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in accordance with applicable tax regulations. It establishes provisions where appropriate based on the amounts expected to be paid to the tax authorities. An additional income tax is levied on the unappropriated retained earnings and is recorded as income tax expense in the year the profit generated.

(c)

Deferred tax is recognized, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated statements of financial position. However, the deferred tax is not accounted for if it arises from initial recognition of an asset or liability in a transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred tax is provided on temporary differences arising on investments in subsidiaries and associates, except where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax is determined using tax rates (and laws) that have been enacted or substantially enacted at the statements of financial position date and are expected to apply when the related deferred tax asset is realized or the deferred tax liability is settled.

(d)

Deferred tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized. At each statements of financial position date, unrecognized and recognized deferred tax assets are reassessed.

(e)

A deferred tax asset shall be recognized for the carryforward of unused tax credits resulting from equity investments to the extent that it is possible that future taxable profit will be available against which the unused tax credits can be utilized.

(f)

If a change in tax rate is enacted or substantively enacted, the Group recognizes the effect of the change immediately in the period in which the change occurs. The effect of the change on items recognized outside profit or loss is recognized in other comprehensive income or equity while the effect of the change on items recognized in profit or loss is recognized in profit or loss.

Issued capital

(a)

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares in net proceeds of tax are shown in equity as a deduction.

(b)

Where the Company repurchases the Company’s shares that have been issued, the consideration paid, including any directly attributable incremental costs (net of income taxes) is deducted from equity attributable to the Company’s equity holders. Where such shares are subsequently reissued, the difference between their book value and any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Company’s equity holders.

Dividends

Dividends are recorded in the Company’s financial statements in the period in which they are resolved by the Company’s shareholders. Cash dividends are recorded as liabilities; stock dividends are recorded as stock dividends to be distributed and are reclassified to ordinary shares on the effective date of new shares issuance.

aa)

Revenue recognition

(a)

The Group is primarily engaged in the customized assembly and testing services of high-integration and high-precision integrated circuits based on customer’s specification demand to create or enhance the product. When providing assembly and testing services, the Group considers:

Customer controls the provided raw materials and the Group receives the instruction from the customer on providing assembly and testing services and subsequent treatments.

ii)

The Group provides assembly and testing services to create or enhance an asset which is solely provided and controlled by the customer. The Group has no right to transfer the asset for another use.

As the asset ownership belongs to the customer, who bears the significant risk and rewards and rights on the use of the asset, the Group recognizes assembly and testing service revenue based on the progress towards completion of performance obligation during the service period.

(b)

The progress towards completion on assembly services, services for Liquid Crystal Display and other Flat-Panel Display Driver Semiconductors (“LCDD”) and Bumping are measured by the actual input costs relative to estimate total expected input costs. The progress towards completion on testing services is measured by the actual incurred testing volume. The Group believes that aforementioned methods are the most appropriate manner to measure the satisfaction of performance obligation to customers because the input costs incurred to assembly and testing volume completed in testing services are based on customer’s specification and not linear over the duration of these services. Customer payment on assembly and testing services is based on predetermined payment schedule. A contract asset is recognized when the Group provides services in excess of customer’s payment.

bb)

Operating segments

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The Group’s chief operating decision maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Chairman of the Board of Directors that makes strategic decisions.

cc)

Critical accounting judgments, estimates and key sources of assumption uncertainty

The preparation of the accompanying consolidated financial statements requires management to make critical judgments in applying the Group’s accounting policies and make critical assumptions and estimates concerning future events. Assumptions and estimates may differ from the actual results and are continually evaluated and adjusted based on historical experience and other factors. Such assumptions and estimates have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year; and the related information is addressed below:

(a)

Critical judgments in applying the Group’s accounting policies

Provisions for deficiency compensation

The Group is primarily engaged in the research, development, manufacturing, sale, and assembly and testing of high-integration and high-precision integrated circuits. In any cases where deficiencies in the assembly and testing services arise, the Group has to clarify the reason for deficiencies and attribute of responsibilities. The Group follows the guidance of IAS 37 “Provisions, Contingent Liabilities and Contingent Assets” to determine warranty provisions. Since the timing and amount of these warranties are based on assumptions and estimates it requires management to make critical judgments.

(b)

Critical accounting estimates and assumptions

Revenue recognition

The Group recognizes revenue from services for assembly, LCDD and Bumping based on the progress towards completion of performance obligation during the service period. The Group estimates total expected input costs based on historical experience and measures the progress towards completion by the actual input costs relative to the total expected input costs.

ii)

The Group estimates sales refund liabilities for sales allowance based on historical results and other known factors. Provisions for such liabilities are recorded as a deduction to revenues when the sales are recognized. The Group reassesses the reasonableness of estimates of discounts and returns periodically.

Translation into U.S. dollar amounts

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Translation into U.S. dollar amounts

3.	Translation into U.S. dollar amounts

The Company maintains its accounts and expresses its consolidated financial statements in New Taiwan dollars. For convenience purposes, U.S. dollar amounts presented in the accompanying consolidated financial statements have been translated from New Taiwan dollars to U.S. dollars at the noon buying rate in the City of New York for cable transfers as certified for customs purposes by the Federal Reserve Bank of New York as of December 31, 2019, which was NT$29.91 to US$1.00. These convenience translations should not be construed as representations that the New Taiwan dollar amounts have been, or could in the future be, converted into U.S. dollars at this or any other rate of exchange.

Segment Information

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Segment Information

4.	Segment Information

General information

The Group engages mainly in the assembly and testing of semiconductors, memory modules and investing. In accordance with IFRS 8 “Operating Segments”, the Group’s segments include Testing, Assembly, Testing and Assembly for LCDD, Bumping and others as the five reportable segments.

Measurement of segment information

The Group’s reportable segments are strategic business units which provide different products and services. The accounting policies adopted by the operating segments are the same as the accounting policies described in Note 2.

Information about segment profit or loss

The Group recognized revenue based on the progress towards completion of performance obligation during the service period.

The segment information provided to the chief operating decision maker for the reportable segments is as follows:


	2017
	Testing			Assembly			LCDD			Bumping			Others			Elimination			Total continuing operations			Discontinued operations
	NT$000			NT$000			NT$000			NT$000			NT$000			NT$000			NT$000			NT$000
Revenue
External customers		4,838,246			5,259,281			4,789,869			3,053,459			—			—			17,940,855			227,095
Inter-segment		—			—			247			—			35,808			(36,055	)		—			—

Total revenue		4,838,246			5,259,281			4,790,116			3,053,459			35,808			(36,055	)		17,940,855			227,095

Operating profit (loss)		1,448,939			(55,198	)		1,285,495			(336,123	)		(100,545	)		(2,687	)		2,239,881			(25,394	)
Depreciation expenses		(673,393	)		(597,500	)		(1,048,587	)		(579,605	)		(503	)		310			(2,899,278	)		—
Interest income		—			—			—			—			53,123			—			53,123			464
Interest expense		—			—			—			—			(190,425	)		—			(190,425	)		(2,414	)
Share of profit (loss) of associates		—			—			—			—			1,347,851			(1,527,342	)		(179,491	)		—
Purchase of property, plant and equipment		836,894			655,879			2,615,153			594,765			—			—			4,702,691			—


	2018
	Testing			Assembly			LCDD			Bumping			Others			Elimination			Total continuing operations
	NT$000			NT$000			NT$000			NT$000			NT$000			NT$000			NT$000
Revenue
External customers		4,790,097			4,679,676			5,694,720			3,315,534			—			—			18,480,027
Inter-segment		—			—			—			—			35,738			(35,738	)		—

Total revenue		4,790,097			4,679,676			5,694,720			3,315,534			35,738			(35,738	)		18,480,027

Operating profit (loss)		1,306,742			(207,700	)		1,226,755			(202,497	)		(23,433	)		(146	)		2,099,721
Depreciation expenses		(769,660	)		(578,205	)		(1,400,784	)		(627,412	)		(518	)		—			(3,376,579	)
Interest income		—			—			—			—			49,971			—			49,971
Interest expense		—			—			—			—			(152,416	)		—			(152,416	)
Share of profit (loss) of associates		—			—			—			—			(668,377	)		368,276			(300,101	)
Purchase of property, plant and equipment		1,563,919			321,976			2,732,141			327,251			283			—			4,945,570


	2019
	Testing			Assembly			LCDD			Bumping			Others			Elimination			Total continuing operations
	NT$000			NT$000			NT$000			NT$000			NT$000			NT$000			NT$000
Revenue
External customers		4,257,800			5,148,877			6,922,205			4,008,999			—			—			20,337,881
Inter-segment		—			—			—			—			32,808			(32,808	)		—

Total revenue		4,257,800			5,148,877			6,922,205			4,008,999			32,808			(32,808	)		20,337,881

Operating profit (loss)		709,142			(227,096	)		1,740,720			232,404			1,931			18			2,457,119
Depreciation expenses		(802,740	)		(521,311	)		(1,796,951	)		(604,553	)		(6,359	)		—			(3,731,914	)
Interest income		—			—			—			—			64,368			—			64,368
Interest expense		—			—			—			—			(171,075	)		—			(171,075	)
Share of profit (loss) of associates		—			—			—			—			(370,351	)		215,425			(154,926	)
Purchase of property, plant and equipment		764,105			548,063			3,077,806			506,635			47			—			4,896,656

The application of IFRS 16 had the following impact on the segment information in 2019:


	Testing		Assembly		LCDD		Bumping		Others		Elimination		Total continuing operations
	NT$000		NT$000		NT$000		NT$000		NT$000		NT$000		NT$000
Depreciation expenses increased		7,631		6,035		10,703		1,137		5,808		—		31,314

Interest expense increased		4,207		3,260		5,862		492		319		—		14,140

Reconciliation for segment income (loss)

Revenue from external customers and segment income (loss) reported to the chief operating decision maker are measured using the same method as for revenue and operating profit in the financial statements. Thus, no reconciliation is needed.

Information on products and services


	2017				2018				2019
	NT$000		%		NT$000		%		NT$000		%
Testing		4,838,246		27		4,790,097		26		4,257,800		21
Assembly		5,259,281		29		4,679,676		25		5,148,877		25
LCDD		4,789,869		27		5,694,720		31		6,922,205		34
Bumping		3,053,459		17		3,315,534		18		4,008,999		20

		17,940,855		100		18,480,027		100		20,337,881		100

Geographical information


	2017		2018		2019
	NT$000		NT$000		NT$000
Revenue
ROC		13,152,419		14,751,766		15,875,027
Japan		2,257,296		1,825,479		1,905,032
Singapore		1,798,585		1,143,661		1,333,114
People’s Republic of China (“PRC”)		162,579		163,831		789,496
Others		569,976		595,290		435,212

		17,940,855		18,480,027		20,337,881


	2018		2019
	NT$000		NT$000
Non-current assets
ROC		16,847,172		18,727,979
Others		1,009		5,659

		16,848,181		18,733,638

Major customer information

The information on the major customers which constituted more than 10% of the Group’s total revenue for the years ended December 31, 2017, 2018 and 2019 is as follows:


	2017				2018				2019
	Amount		%		Amount		%		Amount		%
	NT$000				NT$000				NT$000
Customers
Customer A		3,434,873		19		3,794,991		21		4,756,755		23
Customer K		2,742,882		15		2,637,053		14		2,419,612		12
Customer C		1,530,209		9		1,957,467		11		2,048,260		10
Customer X		999,117		6		1,328,752		7		1,977,427		10
Customer I		1,798,111		10		1,101,956		6		1,315,527		6

Contract assets and liabilities:

The Group has recognized the following contract assets and liabilities in relation to revenue from contracts with customers:


	January 1, 2018		December 31, 2018		December 31, 2019
	NT$000		NT$000		NT$000
Contract assets		254,997		299,835		377,869

Contract liabilities (Advance payments)		1,152		1,432		1,231

Contract assets have increased as the Group has completed more services in excess of customer’s payment. The information relating to loss allowance for contract assets is provided in Note 33 a).

Revenue recognized in the current reporting period amounted to NT$766 thousand was related to carried-forward contract liabilities for performance obligations not satisfied in prior year.

All of the service contracts are for periods of one year or less. As permitted under IFRS 15, the transaction price allocated to these unsatisfied contracts is not disclosed. As of December 31, 2019, the Group did not recognized an asset in relation to costs to fulfill a service contract.

Operating costs and expenses

12 Months Ended

Dec. 31, 2019

Analysis of income and expense [abstract]

Operating costs and expenses

5.	Operating costs and expenses


	2017		2018		2019
	NT$000		NT$000		NT$000
Change of finished goods and work in process		31,977		—		—
Raw materials and supplies used		3,036,350		3,079,909		3,575,283
Employee benefit expenses		5,895,778		5,606,833		6,075,773
Depreciation expenses		2,899,278		3,376,579		3,731,914
Others		4,530,425		4,464,499		4,590,720

Total operating costs and expenses		16,393,808		16,527,820		17,973,690

Employee benefit expenses
Salaries		4,847,433		4,628,039		5,114,790
Director’s remuneration		27,276		18,456		26,266
Labor and health insurance		390,788		406,111		422,106
Pension		198,502		201,567		194,173
Share-based payments		123,021		41,043		822
Other personnel expenses		308,758		311,617		317,616

		5,895,778		5,606,833		6,075,773

In accordance with the Company’s Articles of Incorporation, employees’ compensation is based on the current year’s earnings, which should first be used to cover accumulated deficits, if any, and then 10% of the remaining balance distributed as employees’ compensation, including distributions to certain qualifying employees in affiliate companies, and no more than 0.5% as directors’ remuneration. Subject to the Board of Directors’ approval, employees’ compensation may be made by way of cash or share issuance. Distribution of employees’ compensation and directors’ remuneration shall be presented and reported in the subsequent shareholders’ meeting.

Based on profit distributable as of the end of reporting period, for the years ended December 31, 2017, 2018 and 2019, the employees’ compensation were accrued at NT$371,912 thousand, NT$199,027 thousand and NT$338,356 thousand, respectively; the directors’ remuneration were accrued at NT$18,596 thousand, NT$9,951 thousand and NT$16,918 thousand, respectively.

For the year of 2018, employees’ compensation and directors’ remuneration recognized were consistent with the amounts resolved in the Board of Directors’ meetings.

Other operating income (expenses), net

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Other operating income (expenses), net

6.	Other operating income (expenses), net


	2017			2018			2019
	NT$000			NT$000			NT$000
Gain on disposal of property, plant and equipment, net		132,777			14,274			20,271
Impairment loss on property, plant and equipment		(956	)		—			(9,938	)
Gain on disposal of scrapped materials		27,940			59,380			43,652
Gain on disposal of items purchased on behalf of others		26,417			31,268			15,080
Royalty income		11,998			43,224			12,336
Insurance compensation income		486,858			147			10,435
Others		7,800			(779	)		1,092

		692,834			147,514			92,928

Finance costs

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Finance costs

7.	Finance costs


	2017			2018			2019
	NT$000			NT$000			NT$000
Interest expenses
Bank loans		208,486			170,476			171,840
Lease liabilities		—			—			14,349
Lease obligations payable		708			482			—
Less: Amounts capitalized in qualifying assets		(18,769	)		(18,542	)		(15,114	)

		190,425			152,416			171,075
Finance expense		26,858			37,832			9,187

		217,283			190,248			180,262

Other non-operating income (expenses), net

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Other non-operating income (expenses), net

8.	Other non-operating income (expenses), net


	2017			2018		2019
	NT$000			NT$000		NT$000
Interest income
Bank deposits		53,123			49,051		59,901
Financial assets at amortized cost		—			920		4,467
Foreign exchange gains (losses), net		(418,970	)		93,104		(154,993	)
Gain on valuation of financial assets at fair value through profit or loss		637			1,485		1,317
Rental income		11,075			7,819		9,249
Dividend income		—			571		585
Reimbursement of ADSs service charge		23,707			13,269		4,292
Grant income		—			—		925
Others		2,808			6,851		970

		(327,620	)		173,070		(73,287	)

Income tax expense

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Income tax expense

9.	Income tax expense

Income tax expense

(a)

Components of income tax expense:


	2017		2018			2019
	NT$000		NT$000			NT$000
Current income tax:
Current income tax on profits for the period		125,376		326,057			408,788
Income tax on unappropriated retained earnings		246,684		28,165			74,540
Prior year income tax under (over) estimation		67,885		3,729			(5,016	)

Total current income tax		439,945		357,951			478,312

Deferred income tax:
Relating to origination and reversal of temporary differences		110,542		101,441			35,367
Impact of change in tax rate		—		(2,774	)		—

Total deferred income tax		110,542		98,667			35,367

Income tax expense		550,487		456,618			513,679

(b)

The income tax (charge)/credit relating to components of other comprehensive income is as follows:


	2017		2018			2019
	NT$000		NT$000			NT$000
Unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income		—		17,005			(7,016	)
Remeasurement of defined benefit obligations		8,642		(11,992	)		4,183
Impact of change in tax rate		—		(887	)		—

		8,642		4,126			(2,833	)

Reconciliation of income tax expense and the accounting profit:


	2017			2018			2019
	NT$000			NT$000			NT$000
Tax calculated based on profit before tax and statutory tax rate		566,649			356,488			606,917
Expenses disallowed by tax regulation		10,185			14,689			3,055
Tax exempted (income) expenses by tax regulation		(256,788	)		66,353			(165,979	)
Temporary differences not recognized as deferred tax assets		(85,168	)		(10,951	)		(608	)
Prior year income tax under (over) estimation		67,885			3,729			(5,016	)
Income tax on unappropriated retained earnings		246,684			28,165			74,540
Impact of change in tax rate		—			(2,774	)		—
Effect of different tax rates in countries in which the Group operates		1,040			919			770

Income tax expense		550,487			456,618			513,679

The amounts of deferred tax assets or liabilities resulting from temporary differences and investment tax credits are as follows:


	2018
	January 1			Effects on initial application of IFRS 9 and IFRS 15			Recognized in profit or loss			Recognized in other comprehensive income			December 31
	NT$000			NT$000			NT$000			NT$000			NT$000
Deferred tax assets
Loss on inventories		9,132			(770	)		(1,130	)		—			7,232
Property, plant and equipment		55,494			—			8,689			—			64,183
Provisions		21,643			—			(9,247	)		—			12,396
Deferred revenue		39,485			—			(5,329	)		—			34,156
Net defined benefit liability		78,451			—			7,889			14,403			100,743
Unrealized exchange losses		8,167			144			(4,736	)		—			3,575
Investment tax credit		—			—			4,420			—			4,420
Others		—			—			11			—			11

Total		212,372			(626	)		567			14,403			226,716

Deferred tax liabilities
Property, plant and equipment		(174,293	)		—			(107,301	)		—			(281,594	)
Contract assets		—			(8,067	)		8,067			—			—
Financial assets at fair value through other comprehensive income		—			(8,636	)		—			(18,529	)		(27,165	)

Total		(174,293	)		(16,703	)		(99,234	)		(18,529	)		(308,759	)

Information presented on statements of financial position:
Deferred tax assets		212,372												226,716

Deferred tax liabilities		(174,293	)											(308,759	)


	2019
	January 1			Recognized in profit or loss			Recognized in other comprehensive income			December 31
	NT$000			NT$000			NT$000			NT$000
Deferred tax assets
Loss on inventories		7,232			5,468			—			12,700
Property, plant and equipment		64,183			(25,515	)		—			38,668
Provisions		12,396			(6,796	)		—			5,600
Deferred revenue		34,156			(6,506	)		—			27,650
Net defined benefit liability		100,743			(3,948	)		(4,183	)		92,612
Unrealized exchange losses		3,575			13,721			—			17,296
Investment tax credit		4,420			(4,420	)		—			—
Others		11			15			—			26

Total		226,716			(27,981	)		(4,183	)		194,552

Deferred tax liabilities
Property, plant and equipment		(281,594	)		(7,386	)		—			(288,980	)
Financial assets at fair value through other comprehensive income		(27,165	)		—			7,016			(20,149	)

Total		(308,759	)		(7,386	)		7,016			(309,129	)

Information presented on statements of financial position
Deferred tax assets		226,716									194,552

Deferred tax liabilities		(308,759	)								(309,129	)

The Company has not recognized deductible and taxable temporary differences associated with investments as deferred tax assets and liabilities. As of December 31, 2018 and 2019, the amount of taxable temporary differences not recognized as deferred tax liability were NT$495,154 thousand and NT$180,395 thousand, respectively.

The Company’s income tax returns through 2016 have been assessed and approved by the Tax Authority.

The amendment to the Income Tax Act in ROC has been approved and promulgated in February 2018 to raise the profit-seeking enterprise income tax rate from 17% to 20%, decrease the tax rate on unappropriated retained earnings from 10% to 5%, and abandon the imputation tax credit account effective from fiscal year starting January 1, 2018.

On October 31, 2016, the Company merged with its former parent company, ChipMOS TECHNOLOGIES (Bermuda) LTD. (“ChipMOS Bermuda”) and as a result, the Company recognized its own shares originally held by former parent company as treasury stock. Subsequently, the Company deducted unappropriated retained earnings by NT$5,052,343 thousand to reflect the loss due from the cancellation of treasury stock. In January 2017, the Company has filed an application to the National Taxation Bureau of the Northern Area, Ministry of Finance to apply the accumulated deficit amount, derived from subtracting the aforementioned amount from unappropriated retained earnings generated prior to year 2015 (not including 2015 unappropriated retained earnings), as a deduction in the calculation of years 2016 and 2015 additional 10% tax on unappropriated retained earnings. On August 26, 2019, the Ministry of Finance issued Interpretation No.10804006760 and agreed the aforementioned deduction of unappropriated retained earnings to reflect the loss due from the cancellation of treasury stock as a result of the merger. As of the issue date of this report, the Company has not received the Notice for Assessment of Tax approved by the National Taxation Bureau of the Northern Area, Ministry of Finance.

Earnings per share

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Earnings per share

10.	Earnings per share


	2017
	Amount after income tax		Weighted average number of ordinary shares outstanding		Earnings per share
Basic earnings per share	NT$000		In thousands		NT$
Profit attributable to:
Equity holders of the Company
- Continuing operations		981,929				1.16
- Discontinued operations		1,814,953				2.14

Equity holders of the Company		2,796,882		846,686		3.30

Diluted earnings per share
Assumed conversion of all dilutive potential ordinary shares:
Employees’ compensations				14,034
Restricted shares				5,075

Profit attributable to:
Equity holders of the Company
- Continuing operations		981,929				1.13
- Discontinued operations		1,814,953				2.10

Equity holders of the Company		2,796,882		865,795		3.23


	2018
	Amount after income tax		Weighted average number of ordinary shares outstanding		Earnings per share
Basic earnings per share	NT$000		In thousands		NT$
Profit attributable to the equity holders of the Company		1,325,824		802,725		1.65

Diluted earnings per share
Assumed conversion of all dilutive potential ordinary shares:
Employees’ compensations				7,626
Restricted shares				3,356

Profit attributable to the equity holders of the Company		1,325,824		813,707		1.63


	2019
	Amount after income tax		Weighted average number of ordinary shares outstanding		Earnings per share
Basic earnings per share	NT$000		In thousands		NT$
Profit attributable to the equity holders of the Company		2,508,574		727,111		3.45

Diluted earnings per share
Assumed conversion of all dilutive potential ordinary shares:
Employees’ compensations				9,879
Restricted shares				126

Profit attributable to the equity holders of the company		2,508,574		737,116		3.40

Non-current financial assets at fair value through profit or loss

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Non-current financial assets at fair value through profit or loss

11.	Non-current financial assets at fair value through profit or loss


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Financial assets mandatorily measured at fair value through profit or loss
Foreign partnership interests		10,940		10,940
Valuation adjustment		531		98

		11,471		11,038

Amounts recognized in profit or loss in relation to the financial assets at fair value through profit or loss are listed below:


	2018		2019
	NT$000		NT$000
Financial assets mandatorily measured at fair value through profit or loss
Foreign partnership interests		38		(433	)
Beneficiary certificates*		1,396		1,750
Derivative instruments		51		—

		1,485		1,317

Beneficiary certificates represent money market funds the Company held during the reporting period. As of December 31, 2018 and 2019, there were no beneficiary certificates classified as current financial assets at fair value through profit or loss (“FVTPL”).

No financial assets at FVTPL were pledged to others.

Non-current financial assets at fair value through other comprehensive income

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Non-current financial assets at fair value through other comprehensive income

12.	Non-current financial assets at fair value through other comprehensive income


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Designation of equity instruments
Foreign unlisted stocks		38,534		38,534
Valuation adjustment		135,823		83,274

		174,357		121,808

Based on the Group’s business model, the foreign unlisted stocks held for strategic investments were elected to classify as “Financial assets at fair value through other comprehensive income”. As of December 31, 2018 and 2019, the fair value of aforementioned investments is the carrying amount at the end of each reporting period.

Amounts recognized in other comprehensive income in relation to the financial assets at fair value through other comprehensive income are listed below:


	2018		2019
	NT$000		NT$000
Financial assets at fair value through other comprehensive income
Foreign unlisted stocks		85,022		(52,549	)

No financial assets at fair value through other comprehensive income were pledged to others.

Information about the fair value measurement is provided in Note 33 b).

Investment in associates

12 Months Ended

Dec. 31, 2019

Investments accounted for using equity method [abstract]

Investment in associates

13.	Investment in associates


	December 31, 2018		December 31, 2019
	NT$000		NT$000
JMC ELECTRONICS CO., LTD. (“JMC”)		406,792		249,793
Unimos Microelectronics (Shanghai) Co., Ltd. (“Unimos Shanghai”)		3,456,949		3,143,117

		3,863,741		3,392,910

In January 2018, ChipMOS BVI participated in Unimos Shanghai’s increase of

paid-in

capital based on its shareholding amounted to NT$794,694 thousand.

JMC has quoted market prices. As of December 31, 2018 and 2019, the fair value was NT$2,081,900 thousand and NT$807,000 thousand, respectively.

The Company’s investments in associates are based on the financial statements of investees for the reporting period. For the years ended December 31, 2018 and 2019, the Company recognized its share of loss of associates amounted to NT$300,101 thousand and NT$154,926 thousand, respectively.

To further strengthen financial structure, increase balance of working capital and reduce debt ratio, the Company’s Board of Directors adopted a resolution on April 2, 2019 to dispose of 9,100,000 common shares of JMC, which reduced the shareholding of equity investment in JMC to 10%. The disposal of shares was completed on April 8, 2019 for cash consideration of NT$1,180,179 thousand, and the Company recognized gain on disposal of investment in associates amounted to NT$973,609 thousand. JMC is still recognized as investment in associates given that the Company retains significant influence by holding two seats in JMC’s Board of Directors.

The basic information and summarized financial information of the associates of the Group are as follows:

(a)

Basic information


		Shareholding ratio
Company name	Principal place of business	December 31, 2018	December 31, 2019	Nature of relationship	Method of measurement
JMC	Kaohsiung, Taiwan	19.10%	10.00%	Strategic Investee	Equity method
Unimos Shanghai	Shanghai, PRC	45.02%	45.02%	Strategic Investee	Equity method

(b)

Summarized financial information

Statements of financial position


	JMC
	December 31, 2018			December 31, 2019
	NT$000			NT$000
Current assets		1,106,789			1,347,546
Non-current assets		1,699,498			2,457,975
Current liabilities		(817,697	)		(888,184	)
Non-current liabilities		(103,922	)		(660,111	)

Total net assets		1,884,668			2,257,226

Share in associate’s net assets		359,972			225,723
Goodwill		46,820			24,070

Carrying amount of the associate		406,792			249,793


	Unimos Shanghai
	December 31, 2018			December 31, 2019
	NT$000			NT$000
Current assets		3,946,082			3,042,377
Non-current assets		3,254,687			3,499,819
Current liabilities		(554,160	)		(459,502	)
Non-current liabilities		(442,306	)		(448,929	)

Total net assets		6,204,303			5,633,765

Share in associate’s net assets		2,793,438			2,536,558
Depreciable assets		644,718			584,441
Goodwill		22,118			22,118
Inter-company transactions and amortization		(3,325	)		—

Carrying amount of the associate		3,456,949			3,143,117

Statements of comprehensive income


	JMC
	Year ended December 31,
	2017		2018			2019
	NT$000		NT$000			NT$000
Revenue		1,322,928		1,931,008			3,017,155

Profit for the year from continuing operations		4,414		219,544			524,347
Other comprehensive income (loss), net of income tax		2,903		(14,074	)		48,211

Total comprehensive income		7,317		205,470			572,558

Dividends received from the associate		14,325		5,730			20,000


	Unimos Shanghai
	Year ended December 31,
	2017			2018			2019
	NT$000			NT$000			NT$000
Revenue		1,141,415			1,334,196			1,584,648

Loss for the year from continuing operations		(348,472	)		(629,303	)		(352,008	)
Other comprehensive income (loss), net of income tax		—			—			—

Total comprehensive loss		(348,472	)		(629,303	)		(352,008	)

Dividends received from the associate		—			—			—

According to IFRS 5

“Non-current

Assets Held for Sale and Discontinued Operations”, total comprehensive income of Unimos Shanghai for the three months ended March 31,

2017 is included in the Group’s consolidated statements of comprehensive income with the adjustments of ceasing to recognize depreciation and amortization expenses and the elimination of inter-companies’ transactions. Information about discontinued operations is provided in Note 20.

Financial assets at amortized cost

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Financial assets at amortized cost

14.	Financial assets at amortized cost


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Current
Time deposits		169,168		168,970

Non-current
Time deposits		30,715		—
Restricted bank deposits		68,388		68,450

		99,103		68,450

Amounts recognized in profit or loss in relation to financial assets at amortized cost are listed below:


	2018		2019
	NT$000		NT$000
Interest income		920		4,467

Without taking into account any collateral held or other credit enhancements, the maximum exposure to credit risk in respect of the amount that best represents the financial assets at amortized cost held by the Group is the carrying amount at the end of each reporting period.

Information about the financial assets at amortized cost that were pledged to others as collateral is provided in Note 32.

Information relating to credit risk of financial assets at amortized cost is provided in Note 33.

Property, plant and equipment, net

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Property, plant and equipment, net

15.	Property, plant and equipment, net


	2018
	Land		Buildings			Machinery and equipment			Tools			Others			Construction in progress and equipment to be inspected			Total
	NT$000		NT$000			NT$000			NT$000			NT$000			NT$000			NT$000
January 1
Cost		452,738		9,809,970			45,778,207			4,004,703			2,624,083			968,719			63,638,420
Accumulated depreciation and impairment		—		(5,890,884	)		(36,964,480	)		(3,314,234	)		(2,203,511	)		—			(48,373,109	)

		452,738		3,919,086			8,813,727			690,469			420,572			968,719			15,265,311

January 1		452,738		3,919,086			8,813,727			690,469			420,572			968,719			15,265,311
Additions		—		247,186			2,445,313			591,229			172,652			1,489,190			4,945,570
Disposals		—		—			(904	)		(11,745	)		(2,067	)		—			(14,716	)
Reclassifications		—		199,724			1,154,663			7,604			26,026			(1,388,017	)		—
Depreciation expenses		—		(457,265	)		(2,180,718	)		(535,378	)		(203,218	)		—			(3,376,579	)
Exchange adjustment		—		—			12			—			23			—			35

December 31		452,738		3,908,731			10,232,093			742,179			413,988			1,069,892			16,819,621

December 31
Cost		452,738		10,254,531			48,274,171			4,402,711			2,610,893			1,069,892			67,064,936
Accumulated depreciation and impairment		—		(6,345,800	)		(38,042,078	)		(3,660,532	)		(2,196,905	)		—			(50,245,315	)

		452,738		3,908,731			10,232,093			742,179			413,988			1,069,892			16,819,621


	2019
	Land		Buildings			Machinery and equipment			Tools			Others			Construction in progress and equipment to be inspected			Total
	NT$000		NT$000			NT$000			NT$000			NT$000			NT$000			NT$000
January 1
Cost		452,738		10,254,531			48,274,171			4,402,711			2,610,893			1,069,892			67,064,936
Accumulated depreciation and impairment		—		(6,345,800	)		(38,042,078	)		(3,660,532	)		(2,196,905	)		—			(50,245,315	)

		452,738		3,908,731			10,232,093			742,179			413,988			1,069,892			16,819,621

January 1		452,738		3,908,731			10,232,093			742,179			413,988			1,069,892			16,819,621
Effects on initial application of IFRS 16		—		—			—			—			(31,904	)		—			(31,904	)

Adjusted balance at January 1		452,738		3,908,731			10,232,093			742,179			382,084			1,069,892			16,787,717
Additions		—		116,238			2,334,358			781,465			224,287			1,440,308			4,896,656
Disposals		—		—			(16,033	)		(9,336	)		(416	)		—			(25,785	)
Reclassifications		—		455,792			1,111,715			7,880			25,042			(1,573,811	)		26,618
Depreciation expenses		—		(384,832	)		(2,489,070	)		(625,712	)		(196,201	)		—			(3,695,815	)
Impairment losses		—		—			(9,938	)		—			—			—			(9,938	)
Exchange adjustment		—		—			(4	)		—			(5	)		—			(9	)

December 31		452,738		4,095,929			11,163,121			896,476			434,791			936,389			17,979,444

December 31
Cost		452,738		10,821,972			51,244,512			5,008,321			1,937,755			936,389			70,401,687
Accumulated depreciation and impairment		—		(6,726,043	)		(40,081,391	)		(4,111,845	)		(1,502,964	)		—			(52,422,243	)

		452,738		4,095,929			11,163,121			896,476			434,791			936,389			17,979,444

Amount of borrowing costs capitalized as part of property, plant and equipment and the range of the interest rates for such capitalization are as follows:


	2018			2019
	NT$000			NT$000
Amount of interest capitalized		18,542			15,114
Range of the interest rates for capitalization		1.7582	%		1.7822	%

Information about the property, plant and equipment that were pledged to others as collaterals is provided in Note 32.

Leasing arrangements - leasee

12 Months Ended

Dec. 31, 2019

Presentation of leases for lessee [abstract]

Leasing arrangements - leasee

16.	Leasing arrangements - lessee

Effective from 2019

The Group leases various assets, including land, buildings, machinery and equipment, and others. Lease agreements are typically made for periods of 2 to 30 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing purposes.

The carrying amount of

right-of-use

assets and the depreciation expenses are as follows:


	December 31, 2019		2019
	Carrying amount		Depreciation expenses
	NT$000		NT$000
Land		669,967		(22,657	)
Buildings		15,043		(7,113	)
Machinery and equipment		—		(4,520	)
Others		2,058		(1,809	)

		687,068		(36,099	)

For the year ended December 31, 2019, additions to

right-of-use

assets was NT

$11,183 thousand.

The information on profit and loss accounts relating to lease contracts is as follows:


	2019
	NT$000
Items affecting profit or loss
Interest expense on lease liabilities		14,349
Expense on short-term lease contracts		230,589

For the year ended December 31, 2019, the Group’s total cash outflow for leases was NT$273,709 thousand.

Inventories

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Inventories

17.	Inventories

December 31, 2018

Cost

Allowance for
impairment losses

Carrying
amount

NT$000

Raw materials

1,814,992

(36,157

)

1,778,835

December 31, 2019

Cost

Allowance for
impairment losses

Carrying
amount

NT$000

Raw materials

1,831,140

(63,498

)

1,767,642

The cost of inventories recognized as an expense for the year:


	2018			2019
	NT$000			NT$000
Cost of revenue		15,057,605			16,372,032
Loss on abandonment		5,497			12,369
Allowance for (reversal of) inventory valuation and obsolescence loss		(13,070	)		27,341

		15,050,032			16,411,742

Reversal of allowance for inventory valuation and obsolescence loss was recognized due to the change in net realizable market value.

No inventories of the Group were pledged to others.

Accounts and notes receivable

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Accounts and notes and other receivables

18.	Accounts and notes receivable


	December 31, 2018			December 31, 2019
	NT$000			NT$000
Accounts receivable		4,747,834			4,454,255
Notes receivable		1,595			765
Less: Loss allowance		(2,141	)		(1,351	)

		4,747,288			4,453,669

The Group’s credit term granted to customers is 30~90 days. Receivables do not bear interest. The loss allowance is determined based on the credit quality of customers. Information relating to credit risk is provided in Note 33.

The aging analysis of accounts and notes receivable based on past due date is as follows:


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Current		4,596,895		4,440,846
Within 1 month		18,807		13,733
1 – 2 months		131,787		441
2 – 3 months		1,436		—
3 – 4 months		180		—
Over 4 months		324		—

		4,749,429		4,455,020

As of December 31, 2018 and 2019, accounts receivable were all from contracts with customers. And as of January 1, 2018, the balance of accounts receivable from contracts with customers was NT$4,013,705 thousand.

Without taking into account of any collateral held or other credit enhancements, the amount that best reflects the Group’ maximum exposure to credit risk in respect of the accounts receivable is the carrying amount at the end of each reporting period.

No accounts and notes receivable of the Group were pledged to others.

Cash and cash equivalents

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Cash and cash equivalents

19.	Cash and cash equivalents


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Cash on hand and petty cash		470		470
Checking accounts and demand deposits		1,396,302		915,134
Time deposits		3,245,750		3,788,480

		4,642,522		4,704,084

The Group transacts with a variety of financial institutions all with high credit quality to disperse credit risk, so it expects that the probability of counterparty default is remote.

No cash and cash equivalents of the Group were pledged to others.

Non-current assets held for sale and discontinued operations

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Non-current assets held for sale and discontinued operations

20.	Non-current assets held for sale and discontinued operations

The assets and liabilities related to Unimos Shanghai have been classified as

non-current

assets held for sale and liabilities directly related to

non-current

assets held for sale and presented as discontinued operations for meeting the definition of discontinued operations following the resolution of the Company’s Board of Directors on November 30, 2016 to sell 54.98% of Unimos Shanghai’s equity interest. The transaction was completed in March 2017, and subsequently, due to the loss of control but retention of significant influence, Unimos Shanghai was excluded from the consolidated financial statements and recorded as “Investments in associates”. As of December 31, 2018 and 2019, there were no related assets and liabilities of disposal group classified as held for sale. Please refer to Notes 1 and 13 for more details.

In March 2017, the Company received NT$2,230,544 thousand in cash and recognized total gain on disposal of discontinued operations amounted to NT$1,843,234 thousand. Based on the fair value received and the book value of its investment, gain on disposal of 54.98% equity interest is equal to NT$999,630 thousand and gain on fair value remeasurement of 45.02% retained investment is equal to NT$843,604 thousand.

The cash flow information of the discontinued operations is as follows:


	2017
	NT$000
Net cash used in operating activities		(109,079	)
Net cash used in investing activities		(272,925	)
Net cash generated from financing activities		461,312
Effect of foreign exchange rate changes		(19,874	)

Net increase in cash and cash equivalents		59,434

Cumulative income or expense recognized in other comprehensive income relating to disposal group classified as held for sale:


	2017
	NT$000
Exchange differences on translation of foreign operations		(287,645	)

The results of discontinued operations are as follows:


	2017
	NT$000
Revenue		227,095
Cost of revenue		(195,078	)
Operating expenses		(58,840	)
Other operating income (expenses), net		1,429
Non-operating income (expenses), net		(2,887	)

Loss from discontinued operations before income tax		(28,281	)
Income tax expense		—

Loss from discontinued operations after income tax		(28,281	)
Gain on disposal of discontinued operations		1,843,234

Profit from discontinued operations		1,814,953

Discontinued operations’ revenue is mainly from the segments of testing and assembly.

Issued capital

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Issued capital

21.	Issued capital

As of December 31, 2019, the Company’s authorized capital was NT$9,700,000 thousand, consisting of 970,000 thousand ordinary shares, and the

paid-in

capital was NT$7,272,401 thousand with a par value of NT$10 per share, consisting of 727,240 thousand ordinary shares. All proceeds from shares issued have been collected.

As of December 31, 2019, the outstanding ADSs were

4,801,737 units representing 96,035 thousand ordinary shares and each ADS represents 20 ordinary shares of the Company. The major terms and conditions of the ADSs are summarized as follows:

(a)

Voting rights:

ADS holders have no right to directly vote in shareholders’ meetings with respect to the deposited shares. The depository bank shall vote on behalf of ADS holders or provide voting instruction to the designated person of the Company. The depository bank shall vote in the manner as instructed by ADS holders.

(b)

Distribution of dividends:

ADS holders are deemed to have the same rights as holders of ordinary shares with respect to the distribution of dividends.

Movements in the number of the Company’s ordinary shares outstanding are as follows:


	2017			2018			2019
	in thousands			in thousands			in thousands
January 1		856,754			856,059			727,265
Restricted shares – cancelled		(542	)		(349	)		(25	)
Restricted shares – uncancelled		(153	)		(23	)		—
Capital reduction		—			(128,422	)		—

December 31		856,059			727,265			727,240

In order to adjust capital structure and increase return of equity, the Company’s shareholders adopted a resolution on June 26, 2018 to reduce capital stock and return cash to shareholders. Subsequently, the record date of the capital reduction was fixed on August 15, 2018, and capital was reduced approximately 15% amounted to NT$1,329,446 thousand consisting of 132,945 thousand ordinary shares.

Capital surplus and retained earnings

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Capital surplus and retained earnings

22.	Capital surplus and retained earnings

Capital surplus

Details of the Group’s capital surplus are set out below:


	2017
	Share premium			Employee restricted shares			Others		Total
	NT$000			NT$000			NT$000		NT$000
January 1		6,473,471			408,051			7,304		6,888,826
Share-based payments		—			(17,650	)		—		(17,650	)
Cash distribution from capital surplus		(599,728	)		—			—		(599,728	)

December 31		5,873,743			390,401			7,304		6,271,448


	2018
	Share premium		Employee restricted shares			Others		Total
	NT$000		NT$000			NT$000		NT$000
January 1		5,873,743		390,401			7,304		6,271,448
Share-based payments		—		(7,967	)		—		(7,967	)
Capital reduction		—		72			—		72

December 31		5,873,743		382,506			7,304		6,263,553


	2019
	Share premium			Employee restricted shares			Others		Total
	NT$000			NT$000			NT$000		NT$000
January 1		5,873,743			382,506			7,304		6,263,553
Share-based payments		—			(412	)		—		(412	)
Cancellation of treasury stock		(199,501	)		(12,853	)		—		(212,354	)

December 31		5,674,242			369,241			7,304		6,050,787

Pursuant to the ROC Company Act, any capital surplus arising from

paid-in

capital in excess of par value on issuance of ordinary shares and donations can be used to cover accumulated deficits or to issue new shares or cash to shareholders in proportion to their share ownership, provided that the Company has no accumulated deficits. Furthermore, the ROC Securities and Exchange Act requires that the amount of capital surplus to be capitalized mentioned above may not exceed 10% of the

paid-in

capital each year. Capital surplus may not be used to cover accumulated deficits unless the legal reserve is insufficient.

Retained earnings

(a)

Under the Company’s Articles of Incorporation, the current year’s earnings, if any, shall first be used to pay all taxes and offset prior years’ operating losses and then 10% of the remaining amount shall be set aside as a legal reserve. The Company may then appropriate or reverse a certain amount as special reserve according to the relevant regulations. After the distribution of earnings, the remaining earnings and prior years’ unappropriated retained earnings may be appropriated according to a proposal by the Board of Directors and approved in the shareholders’ meeting.

(b)

The Company’s dividend policy is summarized here. As the Company operates in a volatile business environment, the issuance of dividends to be distributed takes into consideration the Company’s financial structure, operating results and future expansion plans. The earnings distribution of the Company may be made by way of cash dividends or stock dividends, provided that cash dividends account for at least 10% of the total dividends distributed. The earnings distribution will be proposed by the Board of Directors and approved at the shareholders’ meeting.

(c)

Except for covering accumulated deficits or issuing new shares or cash to shareholders in proportion to their share ownership, the legal reserve may not be used for any other purpose. The use of the legal reserve for the issuance of shares or cash to shareholders in proportion to their share ownership is permitted, provided that the distribution of the reserve is limited to the portion in excess of 25% of the Company’s

paid-in

capital.

(d)

In accordance with the regulations, the Company must set aside a special reserve from the debit balance on other equity items at the statements of financial position date before distributing earnings. When the debit balance on other equity items is reversed subsequently, the reversed amount may be included in the distributable earnings.

(e)

The appropriations of 2016, 2017 and 2018 were resolved at the shareholders’ meetings on May 26, 2017, June 26, 2018 and June 10, 2019, respectively. Details are summarized below:


	2016				2017				2018
	Amount		Cash Distribution per share		Amount		Cash Distribution per share		Amount		Cash Distribution per share
	Amount		Cash Distribution per share		Amount		Cash Distribution per share		Amount		Cash Distribution per share
	NT$000		NT$		NT$000		NT$		NT$000		NT$
Legal reserve		28,680				302,653				110,308
Cash dividend		257,026		0.30		256,806		0.30		872,718		1.20
Cash distribution from capital surplus		599,728		0.70		—		—		—		—

Other reserve

12 Months Ended

Dec. 31, 2019

Other reserves [abstract]

Other reserve

23.	Other reserve


	2017
	Foreign currency translation reserve			Amounts recognized in other comprehensive income (loss) and accumulated in equity relating to non-current assets held for sale			Unrealized gain on valuation of available-for-sale financial assets		Unearned employee awards			Total
	NT$000			NT$000			NT$000		NT$000			NT$000
January 1		10,600			287,645			—		(200,204	)		98,041
Currency translation differences
- The Company		(232,652	)		—			—		—			(232,652	)
- Disposal of a subsidiary		287,645			(287,645	)		—		—			—
Employee restricted shares
- The Company		—			—			—		145,634			145,634
Evaluation adjustment
- Associates		—			—			678		—			678

December 31		65,593			—			678		(54,570	)		11,701


	2018
	Foreign currency translation reserve			Unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income			Unrealized gain on valuation of available-for-sale financial assets			Unearned employee awards			Total
	NT$000			NT$000			NT$000			NT$000			NT$000
January 1		65,593			—			678			(54,570	)		11,701
Effects on initial application of IFRS 9		—			42,843			(678	)		—			42,165

Adjusted beginning balance		65,593			42,843			—			(54,570	)		53,866
Currency translation differences
- The Company		(51,077	)		—			—			—			(51,077	)
Employee restricted shares
- The Company		—			—			—			52,869			52,869
Evaluation adjustment
- The Company		—			85,022			—			—			85,022
- Associates		—			(2,438	)		—			—			(2,438	)
Evaluation adjustment related tax
- The Company		—			(18,529	)		—			—			(18,529	)

December 31		14,516			106,898			—			(1,701	)		119,713


	2019
	Foreign currency translation reserve			Unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income			Unearned employee awards			Total
	NT$000			NT$000			NT$000			NT$000
January 1		14,516			106,898			(1,701	)		119,713
Currency translation differences
- The Company		(104,198	)		—			—			(104,198	)
Employee restricted shares
- The Company		—			—			1,701			1,701
Evaluation adjustment
- The Company		—			(52,549	)		—			(52,549	)
- Associates		—			5,093			—			5,093
Evaluation adjustment related tax
- The Company		—			7,016			—			7,016
Disposal of investment in associates		—			(72	)		—			(72	)

December 31		(89,682	)		66,386			—			(23,296	)

Treasury stock

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Treasury stock

24.	Treasury stock

On March 7, 2019 and August 6, 2019, the Company’s Board of Directors approved the cancellation of treasury stock 25,570 thousand shares amounted to NT$962,503 thousand. As of December 31, 2019, all of the Company’s treasury stocks were cancelled. As of December 31, 2017 and 2018, the reasons for share repurchases and movements in the number of the Company’s treasury stock are as follows:


	2017				2018
	Shares		Amount		Shares			Amount
	in thousands		NT$000		in thousands			NT$000
January 1		30,085		1,007,654		30,085			1,007,654
Capital reduction		—		—		(4,515	)		(45,151	)

December 31		30,085		1,007,654		25,570			962,503

Pursuant to the ROC Securities and Exchange Act, the number of shares repurchased as treasury stock may not exceed 10% of the number of the Company’s issued shares and the amount bought back may not exceed the sum of retained earnings,

paid-in

capital in excess of par value and realized capital surplus.

Pursuant to the ROC Securities and Exchange Act, treasury stock may not be pledged as collateral and is not entitled to dividends before it is reissued.

Pursuant to the ROC Securities and Exchange Act, treasury stock should be reissued to the employees within five years from the reacquisition date and shares not reissued within the five-year period are to be retired. Treasury stock to enhance the Company’s credit rating and the stockholders’ equity should be retired within six months from acquisition.

Long-term bank loans

12 Months Ended

Dec. 31, 2019

Statement [LineItems]

Long-term bank loans

25.	Long-term bank loans


Type of loans	Period and payment term	December 31, 2018			December 31, 2019
		NT$000			NT$000
Syndicated bank loan	Borrowing period is from May 30, 2018 to May 30, 2023; interest is repayable monthly; principal is repayable semi-annually from November 30, 2018		9,822,000			9,066,000
Less: Fee on syndicated bank loan			(32,482	)		(24,355	)
Less: Current portion (fee included)			(747,422	)		(748,419	)
			9,042,096			8,293,226
Interest rate range			1.7895	%		1.7895	%
Unused credit lines of long-term bank loans NT$000			1,800,000			1,800,000

On May 15, 2018, the Company entered into a syndicated loan with eleven banks in Taiwan, including Taiwan Cooperative Bank, in the amount of NT$12 billion with a term of five years. Funding from this syndicated loan was used to repay the existing debt of financial institutions and broaden the Company’s working capital. Pursuant to the syndicated loan agreement, the Group is required to maintain certain financial ratios including current ratio, interest protection multiples and debt to equity ratio during the loan periods.

On May 16, 2016, the Company entered into a syndicated loan with ten banks in Taiwan, including Land Bank of Taiwan, in the amount of NT$13.2 billion with a term of five years. Funding from this syndicated loan was used to repay the prior syndicated loan in 2014 and broaden the Company’s working capital. Pursuant to the syndicated loan agreement, the Group is required to maintain certain financial ratios including current ratio, interest protection multiples and debt to equity ratio during the loan periods. The syndicated loan was fully repaid in May 2018.

Information about the items related to the long-term bank loans that are pledged to others as collaterals is provided in Note 32.

Retirement benefit plans

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Retirement benefit plans

26.	Retirement benefit plans

Defined benefit plans

The Company has a defined benefit pension plan in accordance with the Labor Standards Act, covering all regular employees’ service years prior to the enforcement of the Labor Pension Act on July 1, 2005 and service years thereafter of employees who chose to continue to be subject to the pension mechanism under the Labor Standards Act. Under the defined benefit pension plan, two units are accrued for each year of service for the first 15 years and one unit for each additional year thereafter, subject to a maximum of 45 units. Pension benefits are based on the number of units accrued and the average monthly salaries and wages of the last 6 months prior to retirement. The Company contributes monthly an amount equal to 2% of the employees’ monthly salaries and wages to the pension fund deposited with the Bank of Taiwan, the trustee, under the name of the independent pension fund committee. Also, the Company would assess the balance in the aforementioned labor pension reserve account by the end of every year. If the account balance is insufficient to pay the pension calculated by the aforementioned method, to the employees expected to be qualified for retirement next year, the Company will make contributions to cover the deficit by March of following year.

(a)

The amounts recognized in the statements of financial position are as follows:


	December 31, 2018			December 31, 2019
	NT$000			NT$000
Present value of defined benefit obligations		(910,081	)		(901,159	)
Fair value of plan assets		389,316			421,052

Net defined benefit liability		(520,765	)		(480,107	)

(b)

Movements in net defined benefit liability are as follows:


	2018
	Present value of defined benefit obligations			Fair value of plan assets			Net defined benefit liability
	NT$000			NT$000			NT$000
January 1		(838,543	)		360,017			(478,526	)
Current services cost		(382	)		—			(382	)
Interest (expense) income		(14,429	)		6,291			(8,138	)

		(853,354	)		366,308			(487,046	)

Remeasurements:
Return on plan assets (excluding amounts included in interest income or expense)		—			8,145			8,145
Financial assumption movement effect		(56,934	)		—			(56,934	)
Experience adjustments		(11,172	)		—			(11,172	)

		(68,106	)		8,145			(59,961	)

Pension fund contribution		—			26,242			26,242
Paid pension		11,379			(11,379	)		—

December 31		(910,081	)		389,316			(520,765	)


	2019
	Present value of defined benefit obligations			Fair value of plan assets			Net defined benefit liability
	NT$000			NT$000			NT$000
January 1		(910,081	)		389,316			(520,765	)
Current services cost		(332	)		—			(332	)
Interest (expense) income		(11,170	)		4,831			(6,339	)

		(921,583	)		394,147			(527,436	)

Remeasurements:
Return on plan assets (excluding amounts included in interest income or expense)		—			12,601			12,601
Financial assumption movement effect		(27,993	)		—			(27,993	)
Experience adjustments		36,308			—			36,308

		8,315			12,601			20,916

Pension fund contribution		—			26,413			26,413
Paid pension		12,109			(12,109	)		—

December 31		(901,159	)		421,052			(480,107	)

(c)

The Bank of Taiwan was commissioned to manage the fund of the Company’s defined benefit pension plan in accordance with the fund’s annual investment and utilization plan and the “Regulations for Revenues, Expenditures, Safeguard and Utilization of the Labor Retirement Fund” (Article 6: The scope of utilization for the fund includes deposit in domestic or foreign financial institutions, investment in domestic or foreign listed,

over-the-counter,

or private placement equity securities, investment in domestic or foreign real estate securitization products, etc.). With regard to the utilization of the fund, its minimum earnings in the annual distributions on the final financial statements shall be no less than the earnings attainable from the amounts accrued from

two-year

time deposits with the interest rates offered by local banks. If the earnings is less than aforementioned rates, government shall make payment for the deficit after being authorized by the authority. The Company has no right to participate in managing and operating that fund and hence the Company is unable to disclose the classification of the fair value of plan asset in accordance with IAS 19 “Employee Benefits” paragraph 142. The composition of fair value of plan assets as of December 31, 2018 and 2019 is given in the Annual Labor Retirement Fund Utilization Report announced by the government.

(d)

The principal actuarial assumptions used were as follows


	2018			2019
Discount rate		1.25	%		1.00	%
Future salary increase		3.50	%		3.50	%

Assumptions regarding future mortality are set based on actuarial advice in accordance with published statistics and experience in each territory.

Because the main actuarial assumption changed, the present value of defined benefit obligations is affected. The analysis was as follows:


	Discount rate					Future salary increase
	Increase 0.25%			Decrease 0.25%		Increase 0.25%		Decrease 0.25%
	NT$000			NT$000		NT$000		NT$000
December 31, 2018
Effect on present value of defined benefit obligations		(29,052	)		30,430		29,692		(28,513	)
December 31, 2019
Effect on present value of defined benefit obligations		(27,993	)		29,284		28,501		(27,407	)

The sensitivity analysis above is based on a change in an assumption while holding all other assumptions constant. In practice, changes in some of the assumptions may be correlated. The method of sensitivity analysis and the method of calculating net defined benefit liability in the statements of financial position are the same.

The methods and types of assumptions used in preparing the sensitivity analysis remain unchanged from previous period.

(e)

Expected contributions to the defined benefit pension plan of the Company for the year ending December 31, 2020 amounts to NT

$27,337 thousand.

(f)

As of December 31, 2019, the weighted average duration of that retirement plan is 12.8 years. The analysis of timing of the future pension payment is as follows:


	December 31, 2019
	NT$000
Within 1 year		35,272
1-2 years		34,647
2-5 years		122,670
5-10 years		167,707

		360,296

Defined contribution plans

Effective from July 1, 2005, the Company established a defined contribution pension plan (“New Plan”) under the Labor Pension Act, covering all regular employees with ROC nationality. Under the New Plan, the Company contributes monthly an amount based on 6% of the employees’ monthly salaries and wages to the employees’ individual pension accounts at the Bureau of Labor Insurance. The benefits accrued are paid monthly or in lump sum upon termination of employment. The pension costs under defined contribution pension plans of the Company for the years ended December 31, 2018 and 2019 were NT$193,047 thousand and NT$187,502 thousand, respectively.

Current provisions

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Current provisions

27.	Current provisions

Movements in provisions are as follows:


	2019
	Provisions for deficiency compensation
	NT$000
January 1		29,352
Provision		5,204
Reversal		(1,967	)
Payment		(30,591	)

December 31		1,998

The detailed explanation of provisions for deficiency compensation is provided in Note 2 cc).

Current refund liabilities

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Current refund liabilities

2 8.	Current refund liabilities

Movements in refund liabilities are as follows:


	2018			2019
	Accrued sales allowance			Accrued sales allowance
	NT$000			NT$000
January 1		70,156			32,627
Provision		44,950			63,863
Reversal		(7,413	)		—
Payment		(75,066	)		(70,490	)

December 31		32,627			26,000

The detailed explanation of accrued sales allowance is provided in Note 2 cc).

Significant commitments and contingencies

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Significant commitments and contingencies

29.	Significant commitments and contingencies

Operating leases commitments

Prior to 2019

ChipMOS Taiwan entered into several operating lease contracts for land. These renewable operating leases will expire by 2032 and 2034.

ChipMOS USA entered into several operating lease contracts for office space. These renewable operating leases will expire by 2019 and 2020.

Future minimum lease obligation payable under those leases are as follows:


	December 31, 2018
	NT$000
Within 1 year		68,631
1 to 5 years		140,137
Over 5 years		111,446

		320,214

Capital commitments

Capital expenditures that are contracted for, but not provided for are as follows:


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Property, plant and equipment		2,508,797		1,640,712

Other commitments

A letter of guarantee was issued by the Bank of Taiwan to the Customs Administration of the Ministry of Finance for making payment of customs-duty deposits when importing. As of December 31, 2018 and 2019, the amounts of NT$97,500 thousand and NT$100,800 thousand, respectively, were guaranteed by Bank of Taiwan.

Supplementary cash flow information

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Supplementary cash flow information

30.	Supplementary cash flow information

Partial cash paid for investing and financing activities

Property, plant and equipment


	2017			2018			2019
	NT$000			NT$000			NT$000
Purchase of property, plant and equipment		4,849,331			4,945,570			4,896,656
Add: Beginning balance of payable to contractors and equipment suppliers		839,983			713,313			1,516,735
Add: Beginning balance of payable on lease		94,952			29,842			—
Less: Ending balance of payable to contractors and equipment suppliers		(878,065	)		(1,516,735	)		(972,770	)
Less: Ending balance of payable on lease		(84,192	)		(17,792	)		—
Less: Transfer from prepaid equipment (shown as “Other non-current assets”)		(139,304	)		—			—

Cash paid during the year		4,682,705			4,154,198			5,440,621

Disposal of a subsidiary


	2017			2018		2019
	NT$000			NT$000		NT$000
Disposal of a subsidiary		2,166,151			—		—
Add: Ending balance of other payables*		64,393			—		—
Less: Cash and cash equivalents of discontinued operations		(449,331	)		—		—

Cash received from disposal of a subsidiary		1,781,213			—		—

According to the Equity Interest Transfer Agreement, the Group accrued the estimated payment to investor based on the operating performance of Unimos Shanghai and as a result, cash received from disposal of discontinued operations amounted to NT$64,393 thousand was returned in 2018.

Reconciliation of liabilities arising from financing activities


	2017
	Short-term bank loans		Long-term bank loans (including current portion)			Guarantee deposits			Total liabilities from financing activities
	NT$000		NT$000			NT$000			NT$000
January 1		—		10,750,005			1,404			10,751,409
Changes in cash flow from financing activities		969,353		(1,124,699	)		(33	)		(155,379	)
Amortization of loan fees		—		16,715			—			16,715

December 31		969,353		9,642,021			1,371			10,612,745


	2018
	Short-term bank loans			Long-term bank loans (including current portion)		Guarantee deposits			Total liabilities from financing activities
	NT$000			NT$000		NT$000			NT$000
January 1		969,353			9,642,021		1,371			10,612,745
Changes in cash flow from financing activities		(969,353	)		110,250		(279	)		(859,382	)
Amortization of loan fees		—			37,247		—			37,247

December 31		—			9,789,518		1,092			9,790,610


	2019
	Long-term bank loans (including current portion)			Guarantee deposits		Lease liabilities			Total liabilities from financing activities
	NT$000			NT$000		NT$000			NT$000
January 1		9,789,518			1,092		—			9,790,610
Effects on initial application of IFRS 16		—			—		884,275			884,275

Adjusted balance at January 1		9,789,518			1,092		884,275			10,674,885
Changes in cash flow from financing activities		(756,450	)		3		(48,161	)		(804,608	)
Adjustment to right-of-use assets		—			—		(148,512	)		(148,512	)
Reclassification to payable on equipment from lease liabilities		—			—		(9,000	)		(9,000	)
Amortization of loan fees		8,577			—		—			8,577
Amortization of interest expense		—			—		14,349			14,349

December 31		9,041,645			1,095		692,951			9,735,691

Related party transactions

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Related party transactions

31.	Related party transactions

Parent and ultimate controlling party

The Company has neither a parent company nor an ultimate controlling party. The transactions between the Company and its subsidiaries were eliminated in the accompanying consolidated financial statements and were not disclosed herein. The transactions between the Group and other related parties are as follows.

Names of related parties and relationship


Name	Relationship
Unimos Shanghai		Associate
JMC		Associate

Significant related party transactions

(a)

Purchases of materials


	2017		2018		2019
	NT$000		NT$000		NT$000
JMC		130		132,494		9

Purchases of materials from associate is based on normal commercial terms and

conditions

. The payment terms of the purchases from associate have no significant differences with third party suppliers.

(b)

Subcontracting fee


	2017		2018		2019
	NT$000		NT$000		NT$000
Unimos Shanghai		41,183		17		—

(c)

Disposal of property, plant and equipment


	2017
	Selling price		Gain on disposal
	NT$000		NT$000
Unimos Shanghai		21,982		20,240

There were no disposal of property, plant, and equipment to related parties for the years ended December 31, 2018 and 2019.

(d)

Acquisition of financial assets

In June 2017 and January 2018, ChipMOS BVI participated in Unimos Shanghai’s increase of

paid-in

capital based on its shareholding amounted to NT$1,373,486 thousand and NT$794,694 thousand.

Key management personnel compensation


	2017		2018		2019
	NT$000		NT$000		NT$000
Salaries and other short-term employee benefits		188,105		151,095		178,713
Post-employment compensation		5,622		2,067		2,049
Share-based payments		18,736		6,763		—

		212,463		159,925		180,762

Pledged assets

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Pledged assets

32.	Pledged assets


Assets	Purpose		December 31, 2018		December 31, 2019
			NT$000		NT$000
Non-current financial assets at amortized cost		Lease and bank loan		68,388		68,450
Property, plant and equipment, net
- Land		Bank loan		452,738		452,738
- Buildings		Bank loan		3,908,731		4,095,929
- Machinery and equipment		Bank loan		5,310,769		4,105,912

				9,740,626		8,723,029

Financial risk management and fair values of financial instruments

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Financial risk management and fair values of financial instruments

33.	Financial risk management and fair values of financial instruments

Financial instruments

(a)

Financial instruments by category


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Financial assets
Financial assets at fair value through profit or loss
Financial assets mandatorily measured at fair value through profit or loss		11,471		11,038
Financial assets at fair value through other comprehensive income
Designation of equity instruments		174,357		121,808
Financial assets at amortized cost
Cash and cash equivalents		4,642,522		4,704,084
Financial assets at amortized cost		268,271		237,420
Accounts and notes receivable		4,747,288		4,453,669
Accounts receivable – related parties		140		1,045
Other receivables		63,037		89,676
Other receivables – related parties		3,131		2,948
Refundable deposits		22,006		21,145

		9,932,223		9,642,833

Financial liabilities
Financial liabilities at amortized cost
Accounts payable		637,271		819,548
Accounts payable – related parties		347		—
Payables to contractors and equipment suppliers		1,516,735		972,770
Other payables		1,678,482		2,004,266
Other payables – related parties		218		—
Long-term bank loans (including current portion)		9,789,518		9,041,645
Guarantee deposits		1,092		1,095

		13,623,663		12,839,324

Lease liabilities (including current portion)		—		692,951

(b)

Risk management policies

The Group’s risk management objective is to manage the market risk, credit risk and liquidity risk related to its operating activities.

ii)

The Group has established appropriate policies, procedures and internal controls for financial risk management. Before entering into significant financial transactions, a due approval process must be carried out by the Board of Directors based on related protocols and internal control procedures. The Group complies with its financial risk management policies at all times.

iii)

In order to minimize and manage financial risks, the Group’s overall risk management program focuses on analyzing, identifying, and evaluating financial risk factors that may potentially have adverse effects on the Group’s financial position, and provide feasible solutions to avoid those factors.

(c)

Significant financial risks and degrees of financial risks

Market risk

The Group’s market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risks comprise foreign currency risk, interest rate risk, and other price risks. In practice, the risk variable rarely changes individually, and the change of each risk variable is usually correlative. The following sensitivity analysis did not consider the interaction of each risk variable.

Foreign exchange risk

The Group’s exposure to the risk of changes in foreign exchange rates relates primarily to the Group’s operating activities (when revenue or expense is denominated in a different currency from the Company’s and its subsidiaries’ functional currency) and the Group’s net investments in foreign operations.

The Group applies natural hedges by using accounts receivable and accounts payable denominated in the same currency. However, this natural hedge does not concur with the requirement for hedge accounting. Furthermore, as net investments in foreign operations are for strategic purposes, they are not hedged by the Group.

The Group’s foreign currency exposure gives rise to market risks associated with exchange rate movements against the NT dollar for cash and cash equivalents, accounts receivable, other receivables, bank loans, accounts payable and other payables.

The Group’s businesses involve some

non-functional

currency operations. The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows:


	December 31, 2018
	Foreign currency		Exchange rate		Carrying amount (NT$000)
(Foreign currency: functional currency)
Financial assets
Monetary items
US$000		170,270		30.7150		5,229,843
JPY000		177,557		0.2782		49,396
RMB000		8,850		4.4720		39,577
Financial liabilities
Monetary items
US$000		18,230		30.7150		559,934
JPY000		2,436,140		0.2782		677,734


	December 31, 2019
	Foreign currency		Exchange rate		Carrying amount (NT$000)
(Foreign currency: functional currency)
Financial assets
Monetary items
US$000		188,369		29.9800		5,647,303
JPY000		266,819		0.2760		73,642
RMB000		6,197		4.3050		26,678
Financial liabilities
Monetary items
US$000		7,867		29.9800		235,853
JPY000		1,033,394		0.2760		285,217

The total exchange (loss) gain, including realized and unrealized (losses) gains arising from significant foreign exchange variations on monetary items held by the Group for the years ended December 31, 2018 and 2019, amounted to gain of NT$93,104 thousand and loss of NT$154,993 thousand, respectively.

Analysis of foreign currency market risk arising from significant foreign exchange variations:


	2018
	Change in exchange rate			Effect on profit (NT$000)		Effect on other comprehensive income (NT$000)
Financial assets
Monetary items
US$000		5	%		261,492		—
JPY000		5	%		2,470		—
RMB000		5	%		1,979		—
Financial liabilities
Monetary items
US$000		5	%		27,997		—
JPY000		5	%		33,887		—


	2019
	Change in exchange rate			Effect on profit (NT$000)		Effect on other comprehensive income (NT$000)
Financial assets
Monetary items
US$000		5	%		282,365		—
JPY000		5	%		3,682		—
RMB000		5	%		1,334		—
Financial liabilities
Monetary items
US$000		5	%		11,793		—
JPY000		5	%		14,261		—

Price risk

The Group’s financial instruments, which are exposed to price risk, are the financial assets at fair value through profit or loss and financial assets at fair value through other comprehensive income. To manage its price risk arising from investments in financial instruments, the Group diversifies its portfolio. Diversification of the portfolio is in accordance with the limits set by the Group.

The Group’s investments in financial instruments comprise foreign unlisted stocks and partnership. The prices of financial instruments would change due to different valuation models and assumptions used. Analysis related to the effect on profit or other comprehensive income if these assumptions change is provided in Note 33 b) (g).

Interest rate risk on cash flow and fair value

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Group’s exposure to the risk of changes in market interest rates relates primarily to the Group’s bank loans with floating interest rates. The Group manages its interest rate risk by having a balanced portfolio of fixed and variable rate bank loans. The Group reassesses the hedge management periodically to make sure it complies with the cost effectiveness.

The sensitivity analysis depends on the exposure of interest rate risk at the end of the reporting period.

Analysis of debt with floating interest rates is based on the assumption that the outstanding debt at the end of the reporting period is outstanding throughout the period. The degree of variation the Group used to report to internal management is increase or decrease of 1% in interest rates which is assessed as the reasonable degree of variation by the management.

For the years ended December 31, 2018 and 2019, it is estimated that a general increase or decrease of 1% in interest rates, with all other variables held constant, would decrease or increase the Group’s profit approximately by NT$98,220

thousand

and NT$90,660 thousand, respectively, mainly due to the Group’s floating rate on bank loans.

ii)

Credit risk

Credit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss, mainly resulted from its operating activities (primarily notes and accounts receivable) and from its financing activities (primarily deposits with banks and financial instruments). The Group is exposed to credit risk arising from the carrying amount of the financial assets recognized in the consolidated statements of financial position.

Each business unit performs ongoing credit evaluations of its debtors’ financial conditions according to the Group’s established policies, procedures and controls relating to customer credit risk management. The Group maintains an account for loss allowance based upon the available facts and circumstances, history of collection and

write-off

experiences of all trade and other receivables which consequently minimize the Group’s exposure to bad debts.

Credit risk from balances with banks and financial institutions is managed by the Group’s finance unit in accordance with the Group’s policies. Transaction counterparty of the Group is determined through its internal controls policy. For banks and financial institutions, only parties rated above BBB+ by Taiwan Ratings are accepted. The probability of counterparty default is remote, so there is no significant credit risk.

The Group adopts the assumptions under IFRS 9 and the default is deemed to have occurred when the contract payments are past due over 90 days.

The Group categorized contract assets, accounts receivable and other receivables by characteristics of credit risk and applied the simplified approach using loss rate methodology to estimate expected credit loss.

The Group referred to the forecastability of business monitoring indicators published by the ROC National Development Council to adjust the loss rate which is based on historical and current information when assessing the future default possibility of contract assets, accounts receivable and other receivables. As of December 31, 2018 and 2019 the loss rate methodologies are as follows:


	December 31, 2018
	Contract assets			Accounts and notes receivable (including related parties)			Other receivables (including related parties)
	NT$000			NT$000			NT$000
Expected loss rate		0.045	%		0.045	%		0.045	%
Total carrying amount		299,970			4,749,569			66,181
Loss allowance		(135	)		(2,141	)		(13	)


	December 31, 2019
	Contract assets			Accounts and notes receivable (including related parties)			Other receivables (including related parties)
	NT$000			NT$000			NT$000
Expected loss rate		0.030	%		0.030	%		0.030	%
Total carrying amount		377,983			4,456,065			92,642
Loss allowance		(114	)		(1,351	)		(18	)

Under the simplified approach, movements in relation to loss allowance for contract assets, accounts receivable, and other receivables are as follows:


	2018
	Contract assets			Accounts and notes receivable (including related parties)			Other receivables (including related parties)
	NT$000			NT$000			NT$000
January 1_ IAS 39		—			—			—
Adjustments for applying new standards		(115	)		(1,819	)		(7	)

January 1_IFRS 9 (Note)		(115	)		(1,819	)		(7	)
Provision for impairment loss		(20	)		(322	)		(7	)
Reversal of impairment loss		—			—			1

December 31		(135	)		(2,141	)		(13	)

Note:

The Group initially applied IFRS 9 on January 1, 2018, and recorded loss allowance based on expected credit loss.


	2019
	Contract assets			Accounts and notes receivable (including related parties)			Other receivables (including related parties)
	NT$000			NT$000			NT$000
January 1		(135	)		(2,141	)		(13	)
Provision for impairment loss		—			—			(5	)
Reversal of impairment loss		21			790			—

December 31		(114	)		(1,351	)		(18	)

For investments in debt instruments at amortized cost, the credit rating levels are as follows:

December 31, 2018

By lifetime

12 months

Increase in

credit risk

Impairment

of credit

Total

NT$000

Financial assets at amortized cost

Bank deposits (Note)

268,271

—

268,271

December 31, 2019

By lifetime

12 months

Increase in

credit risk

Impairment

of credit

Total

NT$000

Financial assets at amortized cost

Bank deposits (Note)

237,420

—

237,420

Note: Time deposits with contract period over three months and restricted bank deposits.

iii)

Liquidity risk

The Group manages and maintains adequate cash and cash equivalents to finance the Group’s operations, and minimize the impact from cash flow fluctuations. The Group also monitors its debt financing plans to ensure it is in compliance with the financial covenants required under its loan agreements.

The primary source of liquidity for the Group is from bank loans. See Note 25 for details of the unused credit lines of the Group as of December 31, 2018 and 2019.

The contractual undiscounted cash flows of accounts payable (including related parties), payables to contractors and equipment suppliers and other payables (including related parties) are due within one year and are equivalent to their carrying amounts. Except for the aforementioned, the table below summarizes the maturity profile of the Group’s

non-derivative

financial liabilities based on the earliest repayment dates and contractual undiscounted payments, including principal and interest. The Group does not consider the probability of early repayments requested by the banks


	December 31, 2018
	Within 1 year		1 to 3 years		3 to 5 years		Over 5 years		Total
	NT$000		NT$000		NT$000		NT$000		NT$000
Non-derivative financial liabilities
Long-term bank loans		927,243		1,814,344		7,734,983		—		10,476,570
Lease obligations payable		18,000		—		—		—		18,000
Guarantee deposits		—		—		—		1,092		1,092

		945,243		1,814,344		7,734,983		1,092		10,495,662


	December 31, 2019
	Within 1 year		1 to 3 years		3 to 5 years		Over 5 years		Total
	NT$000		NT$000		NT$000		NT$000		NT$000
Non-derivative financial liabilities
Long-term bank loans		914,159		1,786,842		6,848,327		—		9,549,328
Lease liabilities		36,806		60,111		57,836		762,699		917,452
Guarantee deposits		—		—		—		1,095		1,095

		950,965		1,846,953		6,906,163		763,794		10,467,875

The difference between the floating interest rates and estimated interest rates will affect the

non-derivative

financial liabilities stated above.

Fair value information

(a)

The different levels of inputs used in valuation techniques to measure fair value of financial and

non-financial

instruments are defined as follows:


Level 1:		Quoted prices (unadjusted) in active markets for identical assets or liabilities that can be accessed at the measurement date. An active market is a market in which trading for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis.

Level 2:		Inputs other than quoted prices from Level 1 that are observable information for the asset or liability, either directly or indirectly.

Level 3:		Unobservable inputs for the asset or liability. The fair value of the Group’s Investment in equity investment without active market is included in Level 3.

(b)

The carrying amounts of cash and cash equivalents, financial assets at amortized costs, contract assets, accounts and notes receivable, other receivables, refundable deposits, bank loans, contract liabilities, accounts payable, payables to contractors and equipment suppliers, other payables, lease liabilities and guarantee deposits are approximate to their fair values.

(c)

The related information of financial and

non-financial

instruments measured at fair value by level on the basis of the nature, characteristics and risks of the assets and liabilities are as follows:

The related information of natures of the assets and liabilities is as follows:


	December 31, 2018
	Level 1		Level 2		Level 3		Total
	NT$000		NT$000		NT$000		NT$000
Assets
Recurring fair value measurements
Financial assets at fair value through profit or loss
- Foreign partnership interests		—		—		11,471		11,471
Financial assets at fair value through other comprehensive income
- Foreign unlisted stocks		—		—		174,357		174,357

		—		—		185,828		185,828


	December 31, 2019
	Level 1		Level 2		Level 3		Total
	NT$000		NT$000		NT$000		NT$000
Assets
Recurring fair value measurements
Financial assets at fair value through profit or loss
- Foreign partnership interests		—		—		11,038		11,038
Financial assets at fair value through other comprehensive income
- Foreign unlisted stocks		—		—		121,808		121,808

		—		—		132,846		132,846

ii)

The methods and assumptions the Group used to measure fair value are as follows:

The fair value of the Group’s financial instruments is measured by using valuation techniques or by reference to counterparty quotes. The fair value of financial instruments measured by using valuation techniques can be referred to current fair value of instruments with similar terms and characteristics in substance, discounted cash flow method or other valuation methods, including calculated by applying model using market information available at the consolidated statement of financial position date.

The Group’s financial assets at fair value through profit or loss is measured by using the discounted cash flow method, which derives present value estimates by discounting expected future operating effectiveness and free cash flows projections.

The Group’s financial assets at fair value through other comprehensive income is measured by the comparable company valuation (EV/EBITDA ratio and P/B ratio).

The Group takes into account adjustments for credit risks to measure the fair value of financial and

non-financial

instruments to reflect credit risk of the counterparty and the Group’s credit quality.

(d)

The following table shows the movements of Level 3 for the years ended December 31, 2018 and 2019:


	December 31, 2018
	Debt instruments		Equity instruments		Total
	NT$000		NT$000		NT$000
January 1		—		—		—
Effects on initial application of IFRS 9		11,433		89,335		100,768
Gains or losses recognized in profit or loss
Recorded as non-operating income		38		—		38
Gains or losses recognized in other comprehensive income
Recorded as unrealized gains on valuation of financial assets at fair value through other comprehensive income		—		85,022		85,022

December 31		11,471		174,357		185,828


	December 31, 2019
	Debt instruments			Equity instruments			Total
	NT$000			NT$000			NT$000
January 1		11,471			174,357			185,828
Gains or losses recognized in profit or loss
Recorded as non-operating expenses		(433	)		—			(433	)
Gains or losses recognized in other comprehensive income
Recorded as unrealized losses on valuation of financial assets at fair value through other comprehensive income		—			(52,549	)		(52,549	)

December 31		11,038			121,808			132,846

(e)

The Group performs the fair value measurements being categorized within Level 3 with assistance from specialist. Such assessment is to ensure the valuation results are reasonable by applying independent information to make results close to current market conditions, confirming the resource of information is independent, reliable and in line with other resources and represented as the exercisable price, and frequently calibrating valuation model, performing back-testing, updating inputs used to the valuation model and making any other necessary adjustments to the fair value.

(f)

The following is the qualitative information and sensitivity analysis of changes in significant unobservable inputs under valuation model used in Level 3 fair value measurement:

Fair value as of

December 31,

2018

Valuation

technique

Significant

unobservable
input

Range

(weighted

average
method)

Relationship of inputs

to fair value

NT$000

Non-derivative

debt instrument:

Foreign partnership interests

11,471

Discounted cash flow

Discount
rate

0.35

The lower the discount rate, the higher the fair value

Non-derivative

equity instrument:

Foreign unlisted stocks

174,357

Comparable companies

Price to book
ratio
multiple

1.19

The higher the multiple, the higher the fair value

Enterprise
value to
EBITDA
multiple

7.69

The higher the multiple, the higher the fair value

Discount for
lack of
marketability

15.80

The higher the discount for lack of marketability, the lower the fair value

Fair value as of

December 31,
2019

Valuation

technique

Significant

unobservable
input

Range

(weighted

average
method)

Relationship of inputs

to fair value

NT$000

Non-derivative

debt instrument:

Foreign partnership interests

11,038

Discounted cash flow

Discount
rate

0.30

The lower the discount rate, the higher the fair value

Non-derivative

equity instrument:

Foreign unlisted stocks

121,808

Comparable companies

Price to book
ratio
multiple

1.22

The higher the multiple, the higher the fair value

Enterprise
value to
EBITDA
multiple

10.51

The higher the multiple, the higher the fair value

Discount for
lack of
marketability

15.80

The higher the discount for lack of marketability, the lower the fair value

(g)

The Group has carefully assessed the valuation models and assumptions used to measure fair value. However, use of different valuation models or assumptions may result in different measurement. The following is the effect of profit or loss or of other comprehensive income from financial assets categorized within Level 3 if the inputs used to valuation models have changed:


			December 31, 2018
			Recognized in profit or loss				Recognized in other comprehensive income
	Input	Change	Favorable change		Unfavorable change		Favorable change		Unfavorable change
			NT$000		NT$000		NT$000		NT$000
Financial assets
Foreign partnership interests	Discount rate	Note		—		—		—		—
Foreign unlisted stocks	Price to book ratio multiple	± 1%		—		—		69		68
	Enterprise value to EBITDA multiple	± 1%		—		—		1,563		1,512
	Discount for lack of marketability	± 1%		—		—		2,093		2,050

				—		—		3,725		3,630


			December 31, 2019
			Recognized in profit or loss				Recognized in other comprehensive income
	Input	Change	Favorable change		Unfavorable change		Favorable change		Unfavorable change
			NT$000		NT$000		NT$000		NT$000
Financial assets
Foreign partnership interests	Discount rate	Note		—		—		—		—
Foreign unlisted stocks	Price to book ratio multiple	± 1%		—		—		53		53
	Enterprise value to EBITDA multiple	± 1%		—		—		850		900
	Discount for lack of marketability	± 1%		—		—		1,460		1,460

				—		—		2,363		2,413

Note:

Based on the Group’s assessment, change in input would not have significant impact on profit or loss or other comprehensive income.

Share-based payments

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Share-based payments

34.	Share-based payments

Restricted Shares

On July 14, 2015, the Company’s Board of Directors approved the issuance of restricted shares. The record dates for the shares issuance were July 21, 2015 and May 10, 2016. The relevant information is as follows:


Type of arrangement	Grant date	Share price on grant date (in NT$)		Number of shares (in thousands)		Number of shares returned due to employee resignation (in thousands)						Contract period		Vesting condition
						2018			2019
Restricted shares award agreement	July 21, 2015		36.1		15,752		(256	)		—			3 years	Meet service and performance conditions
Restricted shares award agreement	May 10, 2016		30.6		1,548		(116	)		(25	)		3 years	Meet service and performance conditions

The restricted shares issued by the Company cannot be transferred during the vesting period, but voting right and dividend right are not restricted. Employees are required to return the shares but not required to return the dividends received if they resign during the vesting period. When the employees accomplish the years of service and performance conditions, the received restricted shares will be vested based on the vesting ratio.

The expenses incurred on share-based payment transactions for the years ended December 31, 2018 and 2019 were NT$41,043 thousand and NT$822 thousand, respectively.

Capital management

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Capital management

35.	Capital management

The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern in order to provide returns for shareholders and to maintain an optimal capital structure to reduce the cost of capital. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares or sell assets to reduce debt. The Group monitors capital on the basis of the liabilities to assets ratio. Total capital is shown as “Equity” in the consolidated statements of financial position, which is also equal to total assets minus total liabilities.

The liabilities to assets ratio at December 31, 2018 and 2019 were as follows:


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Total liabilities		15,112,545		14,775,302

Total assets		33,133,718		34,305,887

Liabilities to assets ratio		45.61%		43.07%

Significant events after the reporting periods

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Significant events after the reporting periods

36.	Significant events after the reporting periods

On January 1, 2019, Ministry of Economic Affairs, ROC (“MOEA”) implemented the “Action Plan for Welcoming Overseas Taiwanese Businesses to Return to Invest in Taiwan” and companies are subsidized with preferential interest loans for qualified investment projects. The Company has obtained the qualification from the MOEA, and signed loan agreements with financial institutions during January to March 2020 with the line of credit amounted to NT$12,144 million and terms from seven to ten years. As of the issue date of this report, the Company has used NT$3,584 million of the credit line.

Approval of the financial statements

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Approval of the financial statements

37.	Approval of the financial statements

These consolidated financial statements were approved and authorized for issue by the Board of Directors on April 23, 2020.

Financial Statements Schedule: Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Financial Statements Schedule: Valuation and Qualifying Accounts

38.	Financial Statements Schedule: Valuation and Qualifying Accounts


	January 1		Additions charged to expense		Deduction / Write-offs			December 31
	NT$000		NT$000		NT$000			NT$000
Year of 2017 :
Allowance for impairment of property, plant and equipment		359,270		956		(39,771	)		320,455
Allowance for impairment of obsolescence and decline in market value of inventories		154,841		—		(101,127	)		53,714
Year of 2018 :
Allowance for impairment of property, plant and equipment		320,455		—		(2,862	)		317,593
Allowance for impairment of obsolescence and decline in market value of inventories		53,714		—		(17,557	)		36,157
Year of 2019 :
Allowance for impairment of property, plant and equipment		317,593		9,938		(134,191	)		193,340
Allowance for impairment of obsolescence and decline in market value of inventories		36,157		27,341		—			63,498

For movements in provisions for deficiency compensation, refund liabilities and loss allowance for contract assets, accounts receivable, and other receivables, please refer to Notes 27, 28 and 33, respectively.

Effects on initial application of IFRS 9 and information for the years ended December 31, 2016 and 2017 in conformity with IAS 39

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Effects on initial application of IFRS 9 and information for the years ended December 31, 2016 and 2017 in conformity with IAS 39

39.	Effects on initial application of IFRS 9 and information for the year ended December 31, 2017 in conformity with IAS 39

Summaries of adopting significant accounting policies for the year ended December 31, 2017:

Investments and other financial assets

Initial recognition and measurement

The Group’s financial assets are classified, at initial recognition, into financial assets at FVTPL, loans and receivables and

available-for-sale

financial investments. When financial assets are recognized initially, they are measured at fair value plus transaction costs that are attributable to the acquisition of the financial assets.

All regular way purchases or sales of financial assets are recognized on the settlement date, that is, the date that the Group completes the purchase or sell of the asset. Regular way purchases or sales are purchases or sales of financial assets that require delivery of assets within the time frame established by regulation or convention in the marketplace.

Effective interest method

The effective interest method is a method of calculating the amortized cost of loans and receivables and a debt instrument and of allocating interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts (including all fees on points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the debt instrument, or, where appropriate, a shorter period.

Income is recognized on an effective interest basis for debt instruments.

Subsequent measurement

The subsequent measurement of financial assets depends on their classification as follows:

Financial assets at fair value through profit or loss

Financial assets at FVTPL include financial assets held for trading and those designated as at FVTPL upon initial recognition.

A financial asset is classified as held for trading, mainly for cash management purpose as part of operating activities, if it has been acquired principally for the purpose of selling in the near future; or it is a part of an identified portfolio of financial instruments that the Group manages together and has a recent actual pattern of short-term profit-taking; or it is a derivative that is not designated and effective as a hedging instrument.

A financial asset other than a financial asset held for trading may be designated as at FVTPL upon initial recognition if:

•

such designation eliminates or significantly reduces a measurement or recognition inconsistency that would otherwise arise; or

•

the financial asset forms part of a group of financial assets or financial liabilities or both, which is managed and its performance is evaluated on fair value basis, in accordance with the Group’s documented risk management or investment strategy, and information about the grouping is provided internally on that basis; or

•

it forms part of a contract containing one or more embedded derivatives, and IAS 39 “Financial Instruments: Recognition and Measurement” permits the entire combined contract (asset or liability) to be designated as at FVTPL.

Loans and receivables

Loans and receivables are

non-derivative

financial assets with fixed or determinable payments that are not quoted in an active market. At the end of each reporting period, subsequent to initial recognition, loans and receivables (including accounts and notes receivables, other receivables, refundable deposits, short-term deposits and cash and cash equivalents) are carried at amortized cost using the effective interest method, less any identified impairment losses.

Available-for-sale

financial investments

Available-for-sale

financial investments are

non-derivative

financial assets in unlisted equity investments. Equity investments classified as available for sale are those which are neither classified as held for trading nor designated as at fair value through profit or loss.

When the fair value of unlisted equity investments cannot be reliably measured because (a) the variability in the range of reasonable fair value estimates is significant for that investment or (b) the probabilities of the various estimates within the range cannot be reasonably assessed and used in estimating fair value, such investments are stated at cost less any impairment losses.

The Group evaluates whether the ability and intention to sell its

available-for-sale

financial investments in the near term are still appropriate. When, in rare circumstances, the Group is unable to trade these financial assets due to inactive markets, the Group may elect to reclassify these financial assets if management has the ability and intention to hold the assets for the foreseeable future or until maturity.

Impairment of financial assets

The Group assesses at the end of each reporting period whether there is objective evidence that a financial asset or a group of financial assets is impaired. An impairment exists if one or more events that occurred after the initial recognition of the asset have an impact on the estimated future cash flows of the financial asset or the group of financial assets that can be reliably estimated. Evidence of impairment may include indications that a debtor or a group of debtors is experiencing significant financial difficulty, default or delinquency in interest or principal payments, the probability that they will enter bankruptcy or other financial reorganization and observable data indicating that there is a measurable decrease in the estimated future cash flows, such as changes in arrears or economic conditions that correlate with defaults.

Financial assets carried at amortized cost

For financial assets carried at amortized cost, the Group first assesses whether impairment exists individually for financial assets that are individually significant, or collectively for financial assets that are not individually significant. If the Group determines that no objective evidence of impairment exists for an individually assessed financial asset, whether significant or not, it includes the asset in a group of financial assets with similar credit risk characteristics and collectively assesses them for impairment. Assets that are individually assessed for impairment and for which an impairment loss is, or continues to be, recognized are not included in a collective assessment of impairment.

The amount of any impairment loss identified is measured as the difference between the asset’s carrying amount and the present value of estimated future cash flows (excluding future credit losses that have not yet been incurred). The present value of the estimated future cash flows is discounted at the financial asset’s original effective interest rate (i.e., the effective interest rate computed at initial recognition). The carrying amount of the asset is reduced through the use of an allowance account and the loss is recognized in the consolidated statements of comprehensive income. Interest income continues to be accrued on the reduced carrying amount and is accrued using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. Loans and receivables together with any associated allowance are written off when there is no realistic prospect of future recovery and all collateral has been realized or has been transferred to the Group.

If, in a subsequent period, the amount of the estimated impairment loss increases or decreases because of an event occurring after the impairment was recognized, the previously recognized impairment loss is increased or reduced by adjusting the allowance account. If

a write-off is

later recovered, the recovery is credited to other expenses in the consolidated statements of comprehensive income.

Available-for-sale

financial assets

The amount of the impairment loss is measured as the difference between the asset’s acquisition cost (less any principal repayment and amortization) and current fair value, less any impairment loss on that financial asset previously recognized in profit or loss, and is reclassified from “other comprehensive income” to “profit or loss”. If, in a subsequent period, the fair value of an investment in a debt instrument increases, and the increase can be related objectively to an event occurring after the impairment loss was recognized, then such impairment loss is reversed through profit or loss. Impairment loss of an investment in an equity instrument recognized in profit or loss shall not be reversed through profit or loss. Impairment loss is recognized and reversed by adjusting the carrying amount of the asset directly.

The Group initially applied IFRS 9 on January 1, 2018, and recorded loss allowance based on expected credit loss. The impact was contract assets decreased by NT$115 thousand, accounts receivable decreased by NT$1,819 thousand, other receivables decreased by NT$5 thousand, other receivables – related parties decreased by NT$2 thousand, retained earnings decreased by NT$1,940 thousand and deferred tax assets increased by NT$1 thousand.

The carrying amount of financial assets transferred from December 31, 2017 under IAS 39 to January 1, 2018 under IFRS 9 is reconciled as follows:


																	Effects
	Note		Measured at cost			Measured at fair value through profit or loss		Measured at fair value through other comprehensive income		Other financial assets			Measured at amortized cost		Total		Retained earnings		Other equity interest
			NT$000			NT$000		NT$000		NT$000			NT$000		NT$000		NT$000		NT$000
IAS 39				20,890			—		—		70,241			—		91,131		—		—
Transferred into and measured at fair value through profit or loss		(c)		(10,940	)		10,940		—		—			—		—		—		—
Transferred into and measured at fair value through other comprehensive income		(b)		(9,950	)		—		9,950		—			—		—		—		—
Transfer into and measured at amortized cost		(a)		—			—		—		(70,241	)		70,241		—		—		—
Fair value adjustment		(b)(c)		—			493		50,801		—			—		51,294		493		79,385
Impairment loss adjustment		(b)		—			—		28,584		—			—		28,584		28,584		(28,584	)
Income tax adjustment		(b)		—			—		—		—			—		—		—		(8,636	)

IFRS 9				—			11,433		89,335		—			70,241		171,009		29,077		42,165

(a)

The Group’s restricted bank deposits that failed to meet the definition of cash and cash equivalents amounted to NT$70,241 thousand were classified as “Other financial assets” under IAS 39. Since the assets’ cash flows represent solely payments of principal and interest, the restricted bank deposits were reclassified as “Financial assets at amortized cost” amounted to NT$70,241 thousand on initial application of IFRS 9.

(b)

Given the Group’s

available-for-sale

financial assets amounted to NT$9,950 thousand under IAS 39 were not held for the purpose of trading, it was elected to classify as “Financial assets at fair value through other comprehensive income” and increased by NT$89,335 thousand on initial application of IFRS 9. Accompanying retained earnings, other equity interest and deferred tax liabilities were increased by NT$28,584 thousand, NT$42,165 thousand and NT$8,636 thousand, respectively.

(c)

The Group’s

available-for-sale

financial assets amounted to NT$10,940 thousand under IAS 39 were classified as “Financial assets at fair value through profit or loss” and increased by NT$11,433 thousand in compliance with IFRS 9. Accompanying retained earnings were increased by NT$493 thousand.

The significant account as of December 31, 2017 is as follows:

Available-for-sale

financial assets


	December 31, 2017
	NT$000
Unlisted equity investments, at cost		49,474
Less: Allowance for impairment losses		(28,584	)

		20,890

Due to the operation loss and accumulated deficit of VIGOUR TECHNOLOGY Corporation (“VIGOUR”), the Company has recognized full impairment loss of its investments on VIGOUR amounted to NT$41,336 thousand in prior years. Based on the Company’s assessment, considering VIGOUR is currently in liquidation process and no residual assets are expected to be available for distributions, the carrying amount of investments and accumulated impairment losses were reclassified to “Other receivables” in the fourth quarter of 2017.

As of December 31, 2017, no

available-for-sale

financial assets were pledged.

Credit risk information as of December 31, 2017 is as follows:

(a)

Credit risk is the risk that a counterparty will not meet its obligations under a financial instrument or customer contract, leading to a financial loss. The Group is exposed to credit risk from its operating activities (primarily accounts and other receivables) and from its financing activities (primarily deposits with banks and financial instruments).

(b)

Each business unit performs ongoing credit evaluation of the debtors’ financial condition according to the Group’s established policy, procedures and control relating to customer credit risk management. The Group maintains an account for allowance for doubtful receivables based upon the available facts and circumstances, historical collection and

write-off

experiences of all trade and other receivables which consequently minimizes the Group’s exposure to bad debts.

(c)

Credit risk from balances with banks and financial institutions is managed by the Group’s finance unit in accordance with the Group’s policy. Bank balances are held with financial institutions of good standing. The Group’s exposure to credit risk arising from the default of counter-parties is limited to the carrying amount of these instruments.

(d)

The aging of accounts receivable which are past due but not impaired is as follows:


	December 31, 2017
	NT$000
£ 1 month		10,482
1 – 2 months		477
2 – 3 months		426
3 – 4 months		1,431
> 4 months		3,056

		15,872

(e)

The movements in allowance for impairment of accounts and other receivables during the year is as follows:


	Accounts receivable			Other receivables
	NT$000			NT$000
January 1, 2017		87			—
Reversal of allowance for impairment losses		(87	)		—

December 31, 2017		—			—

Receivables that were neither past due nor impaired relate to a large number of diversified customers for whom there was no recent history of default.

Receivables that were past due but not impaired relate to a number of independent customers that have a good track record with the Group. Based on past experience, the management of the Company are of the opinion that no provision for impairment is necessary in respect of these balances as there has not been a significant change in credit quality and the balances are still considered fully recoverable.

The individually impaired receivables related to customers that were in financial difficulties or other factors, e.g. the customers were in default or delinquency in interest or principal payments and only a portion of the receivables is expected to be recovered.

The Group’s accounts receivable that were neither past due nor impaired were fully performed in line with the credit standards prescribed based on counterparties’ industrial characteristics, scale of business and profitability.

(f)

As of December 31, 2017, no accounts and notes and other receivables were pledged.

Effects of initial application of IFRS 15 and information for the year ended December 31, 2017 in conformity with IAS 18

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Effects of initial application of IFRS 15 and information for the year ended December 31, 2017 in conformity with IAS 18

40.	Effects of initial application of IFRS 15 and information for the year ended December 31, 2017 in conformity with IAS 18

The significant accounting policies applied on revenue recognition for the year ended December 31, 2017 is set out below:

Revenue recognition

Revenue is recognized to the extent that it is probable that the economic benefits arising in the course of business will flow to the Group and the revenue can be reliably measured, regardless of when the payment is being made. Revenue is measured at the fair value of the consideration received or receivable, taking into account contractually defined terms of payment and excluding taxes or duty.

The Group engaged in the research, development, manufacturing and sale of high-integration and high-precision integrated circuits and related assembly and testing services. The criteria that the Group uses to determine when to recognize revenue are: (a) the Group has transferred to the buyer the significant risks and rewards of ownership of the goods; (b) the Group retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; (c) the amount of revenue can be measured reliably; (d) it is probable that the economic benefits associated with the transaction will flow to the Group ; (e) the stage of completion of the transaction at the end of the reporting period can be measured reliably, and (f) the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.

The Group does not take ownership of: (1) bare semiconductor wafers received from customers that are assembled into finished semiconductors, and (2) assembled semiconductors received from the customers that it tests. The title and risk of loss remains with the customer for those bare semiconductors and/or assembled semiconductors. Accordingly, the customer-supplied semiconductor materials are not included in the consolidated financial statements.

The Group does not provide warranties to customers except in cases of defects in the assembly services provided and deficiencies in testing services provided. An appropriate sales allowance is recognized in the period during which the sale is recognized, and is estimated based on historical experience.

The revenue recognized by using above accounting policies for the year ended December 31, 2017 is provided in Note 4.

The impact and description on consolidated statement of financial position and statement of comprehensive income if the Group continues adopting above accounting policies as of and for the year ended December 31, 2018 are as follows:


			December 31, 2018
Consolidated statement of financial position items	Description		Balance under IFRS 15		Balance under previous accounting policies		Impact on accounting policy change
			NT$000		NT$000		NT$000
Contract assets		(d)(f)(g)		299,835		—		299,835
Inventories		(e)		1,778,835		2,016,106		(237,271	)
Deferred tax assets		(h)		226,716		226,635		81
Contract liabilities		(i)		1,432		—		1,432
Receipts in advance		(i)		1,013		2,445		(1,432	)
Current provisions		(j)		29,352		61,979		(32,627	)
Current refund liabilities		(j)		32,627		—		32,627
Retained earnings				3,602,663		3,540,018		62,645


			2018
Consolidated statement of comprehensive income items	Description		Balance under IFRS 15			Balance under previous accounting policies			Impact on accounting policy change
			NT$000			NT$000			NT$000
Revenue		(a)(d)		18,480,027			18,434,763			45,264
Cost of revenue		(a)(e)		(15,050,032	)		(15,021,266	)		(28,766	)
Operating expenses		(f)		(1,477,788	)		(1,477,653	)		(135	)
Other non-operating income (expenses), net		(g)		173,070			173,476			(406	)
Income tax expense		(c)(h)		(456,618	)		(465,392	)		8,774
Profit for the year				1,325,824			1,301,093			24,731

Earnings per share (in dollars)
Basic			NT$	1.65		NT$	1.62		NT$	0.03
Diluted			NT$	1.63		NT$	1.60		NT$	0.03

Explanation on the adjustments:

Impact on January

1, 2018

(a)

Revenue recognition of customized products

The Group provides high-integration and high-precision integrated circuits and related assembly and testing services based on the specifications as required by the customers. The revenue is recognized when the significant risks and rewards are transferred to customers under previous accounting policies, and the timing of recognition usually occurred upon service completion. Under IFRS 15, considering that the Group provides assembly and testing service to create or enhance a highly customized product and the customer controls the asset as it is created or enhanced, the revenue will be recognized based on the progress towards completion. As a result, retained earnings increased by NT$46,607 thousand, inventories decreased by NT$208,505 thousand and contract assets increased by NT$255,112 thousand.

(b)

Presentation of refund liabilities

By adopting IFRS 15, the Group’s provision for sales allowance amounted to NT$70,156 thousand is presented as current refund liabilities from January 1, 2018, which was previously presented as current provisions.

(c)

Recognition of deferred tax

When initially adopting IFRS 15, the Group recognized adjustments in the statement of financial position which resulted to temporary differences. Accordingly, as of January 1, 2018, deferred tax assets decreased by NT$626 thousand, deferred tax liabilities increased by NT$8,067 thousand and retained earnings decreased by NT$8,693 thousand.

Impact on December 31, 2018

(d)

Contract assets and revenue recognition

Under IFRS 15, the Group provides assembly and testing service to create or enhance a highly customized product and the customer controls the asset as it is created or enhanced, the revenue will be recognized based on the progress towards completion. As a result, contract assets and revenue increased by NT$300,376 thousand as of December 31, 2018.

(e)

Transfer inventory to cost of revenue

Under IFRS 15, when revenue is recognized based on the progress towards completion, work in process and finished goods in ending inventories should be transferred to cost of revenue at the end of the reporting period. As a result, inventories decreased and cost of revenue increased by NT$237,271 thousand as of December 31, 2018.

(f)

Expected credit loss recognition

Under IFRS 15, when contract assets and revenue are recognized based on the progress towards completion, loss allowance is recognized based on the expected credit loss model. As a result, expected credit loss increased and contract assets decreased by NT$135 thousand for the year ended December 31, 2018.

(g)

Foreign exchange

Under IFRS 15, when contract assets and revenue are recognized based on the progress towards completion, foreign exchange loss is also recognized using the exchange rates prevailing at the statement of financial position date. As a result, foreign exchange loss increased and contract assets decreased by NT$406 thousand for the year ended December 31, 2018.

(h)

Recognition of deferred tax

In summary, foreign exchange loss recognized would result to a temporary difference. Accordingly, deferred tax assets increased and income tax expense decreased by NT$81 thousand for the year ended December 31, 2018.

(i)

Presentation of contract liabilities

By adopting IFRS 15, advance payments amounted to NT$1,432 thousand in certain assembly and testing service contracts were presented as contract liabilities as of December 31, 2018, which were previously presented as receipts in advance.

(j)

Presentation of refund liabilities

By adopting IFRS 15, the Group’s provision for sales allowance amounted to NT$32,627 thousand was presented as current refund liabilities as of December 31, 2018, which was previously presented as current provisions.

Basis of preparation of financial statements and principal accounting policies (Policies)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Basis of preparation

(a)

These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”), International Accounting Standards (“IAS”),

(b)

Except for the following items, the consolidated financial statements have been prepared under the historical cost convention:

Financial assets at fair value through profit or loss (including derivative instruments).

ii)

Financial assets at fair value through other comprehensive income.

iii)

Defined benefit liabilities were recognized based on the net amount of pension fund assets less the present value of benefit obligation.

(c)

These consolidated financial statements are presented in New Taiwan dollars (“NT$”), which is the Company’s functional currency.

(d)

New and amended standards adopted by the group


New Standards, Interpretations and Amendments		Effective date issued by IASB
IFRS 16, “Leases”		January 1, 2019

(a)

right-of-use

asset and a lease liability (except for those leases with terms of 12 months or less and leases of

low-value

(b)

right-of-use

(c)

The Group has adopted the following practical expedients permitted by the standard at the date of initial application of IFRS 16:

ii)

The use of a single discount rate to a portfolio of leases with reasonably similar characteristics.

iii)

The accounting for operating leases whose period will end before December 31, 2019 as short-term leases and accordingly, rent expense of NT$ 28,126 thousand was recognized for the year ended 2019.

(d)

The Group calculated the present value of lease liabilities by using the incremental borrowing interest rate, ranging from 1.7895% to 3.9474%.

(e)


	NT$000
Operating lease commitments disclosed by applying IAS 17 as of December 31, 2018		320,214
Add: Lease payable recognized under finance lease by applying IAS 17 as of December 31, 2018		17,792
Less: Short-term leases		(28,121	)
Add: Adjustments as a result of a different treatment of extension and termination options		874,298

Total lease contracts amount recognized as lease liabilities by applying IFRS 16 on January 1, 2019		1,184,183

Incremental borrowing interest rate at the date of initial application		1.7895%~3.9474%

Lease liabilities recognized as of January 1, 2019 by applying IFRS 16		884,275

Other Amendments to IFRSs not listed above are not expected to have a material impact on the Group in the current or future reporting periods and on foreseeable future transactions.

New and revised International Financial Reporting Standards not yet adopted

None.

Basis of consolidation

(a)

Basis for preparation of consolidated financial statements:

ii)

iii)

Profit or loss and each component of other comprehensive income are attributed to the owners of the parent and to the

non-controlling

interests. Total comprehensive income is attributed to the owners of the parent and to the

non-controlling

interests even if this results in a deficit balance in the

non-controlling

interests.

iv)

Changes in a parent’s ownership interest in a subsidiary that do not result in the parent losing control of the subsidiary (transactions with

non-controlling

interests) are accounted for as equity transactions, i.e. transactions with owners in their capacity as owners. Any difference between the amount by which the

non-controlling

interests are adjusted and the fair value of the consideration paid or received is recognized directly in equity.

(b)

Subsidiaries included in the consolidated financial statements:

Percentage of

Ownership (%)

December 31,

Name of investor

Name of investee

Main businesses

Location

2018

2019

The Company

ChipMOS U.S.A., Inc. (“ChipMOS USA”)

Research, development and marketing of semiconductors, circuits, and electronic related products

San Jose, USA

100

The Company

ChipMOS BVI

Holding company

British Virgin Islands

100

(c)

Subsidiaries not included in the consolidated financial statements: None.

(d)

Adjustments for subsidiaries with different statements of financial position dates: Not applicable.

(e)

No significant restrictions on the ability of subsidiaries to transfer funds to parent company.

(f)

Subsidiaries that have

non-controlling

interests that are material to the Group: None.

Foreign currency translation

Items included in the financial statements of each of the Group’s entities are measured using the

(a)

Foreign currency transactions and balances

ii)

Monetary assets and liabilities denominated in foreign currencies at the period end are

re-translated

at the exchange rates prevailing at the statements of financial position date. Exchange differences arising upon

re-translation

are recognized in profit or loss on the statements of financial position date.

iii)

Non-monetary

assets and liabilities denominated in foreign currencies held at fair value through profit or loss are

re-translated

at the exchange rates prevailing at the statements of financial position date; their exchange differences are recognized in profit or loss.

Non-monetary

assets and liabilities denominated in foreign currencies held at fair value through other comprehensive income are

re-translated

at the exchange rates prevailing at the statements of financial position date; their exchange differences are recognized in other comprehensive income. However,

non-monetary

assets and liabilities denominated in foreign currencies that are not measured at fair value are translated using the historical exchange rates at the initial dates of the transactions.

iv)

All foreign exchange differences are presented in the statement of comprehensive income under “Other gains and losses” by the nature of transactions.

(b)

Translation of foreign operations

Assets and liabilities for each statements of financial position are translated at the exchange rates prevailing at the statements of financial position date;

ii)

Income and expenses for each statement of comprehensive income are translated at average exchange rates of that period; and

iii)

All exchange differences are recognized in other comprehensive income.

Classification of current and non-current assets and liabilities

Classification of current and

non-current

assets and liabilities

(a)

Assets that meet one of the following criteria are classified as current assets:

Assets arising from operating activities that are expected to be realized, or are intended to be sold or consumed within the normal operating cycle;

ii)

Assets held mainly for trading purposes;

iii)

Assets that are expected to be realized within 12 months from the statements of financial position date;

iv)

All assets that do not meet the above criteria are classified as

non-current

assets.

(b)

Liabilities that meet one of the following criteria are classified as current liabilities:

Liabilities that are expected to be settled within the normal operating cycle;

ii)

Liabilities arising mainly from trading activities;

iii)

Liabilities that are to be settled within 12 months from the statements of financial position date;

iv)

All liabilities that do not meet the above criteria are classified as

non-current

liabilities.

Cash equivalents

Financial assets at fair value through profit or loss

(a)

Financial assets at fair value through profit or loss are financial assets that are not measured at amortized cost or fair value through other comprehensive income.

(b)

On a regular way purchase or sale basis, financial assets at fair value through profit or loss are recognized and derecognized using settlement date accounting.

(c)

(d)

Financial assets at fair value through other comprehensive income

(i)

Financial assets at fair value through other comprehensive income

(a)

(b)

On a regular way purchase or sale basis, financial assets at fair value through other comprehensive income are recognized and derecognized using settlement date accounting.

(c)

At initial recognition, the Group measures the financial assets at fair value plus transaction costs. The Group subsequently measures the financial assets at fair value.

Financial assets at amortized cost

(a)

Financial assets at amortized cost are those that meet all of the following criteria:

The objective of the Group’s business model is achieved by collecting contractual cash flows.

ii)

The financial assets’ contractual cash flows represent solely payments of principal and interest.

(b)

The Group’s bank deposits which do not fall under cash equivalents are those with a short maturity period and are measured at initial investment amount as the effect of discounting is immaterial.

Accounts and notes receivable

(a)

Accounts and notes receivable entitle the Group a legal right to receive consideration in exchange for transferred goods or rendered services.

(b)

The short-term accounts and notes receivable without bearing interest are subsequently measured at initial invoice amount as the effect of discounting is immaterial.

Impairment of financial assets

Derecognition of financial assets

The Group derecognizes a financial asset when the contractual rights to receive the cash flows from the financial asset have expired.

Inventories

Investments in associates

(a)

(b)

(c)

(d)

(e)

(f)

Property, plant and equipment

(a)

Property, plant and equipment are initially recorded at cost. Borrowing costs incurred during the construction period are capitalized.

(b)

(c)

(d)

The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial

year-end.


Buildings		5 to 51 years
Machinery and equipment		2 to 8 years
Tools		2 to 4 years
Others		2 to 6 years

Leases

Effective from 2019

Leasing arrangements (lessee)

–

right-of-use

assets / lease liabilities

(a)

Leases are recognized as a

right-of-use

(b)

Lease liabilities include the net present value of the remaining lease payments at the commencement date, discounted using the incremental borrowing interest rate.

Lease payments are comprised of the following:

Fixed payments, less any lease incentives receivable;

ii)

The exercise price of a purchase option, if the lessee is reasonably certain to exercise that option.

right-of-use

asset when there are changes in the lease term or lease payments and such changes do not arise from contract modifications.

(c)

At the commencement date, the

right-of-use

asset is stated at the amount of the initial measurement of lease liability. The

right-of-use

asset.

Prior to 2019

Leased assets / operating leases (lessee)

(a)

Based on the terms of a lease contract, a lease is classified as a finance lease if the Group assumes substantially all the risks and rewards incidental to ownership of the leased asset.

A finance lease is recognized as an asset and a liability at the lease’s commencement at the lower of the fair value of the leased asset or the present value of the minimum lease payments.

ii)

iii)

(b)

Payments made under an operating lease (net of any incentives received from the lessor) are recognized in profit or loss on a straight-line basis over the lease term.

Impairment of non-financial assets

Impairment of

non-financial

assets

Loans

Accounts payable

Provisions for deficiency compensation

pre-tax

Employee benefits

(a)

Short-term employee benefits

(b)

Pensions

Defined contribution plans

ii)

Defined benefit plans

Remeasurements arising on defined benefit plans are recognized in other comprehensive income in the period in which they arise and are recorded as retained earnings.

Past service costs are recognized immediately in profit or loss.

(c)

Termination benefits

(d)

Employees’ compensation and directors’ remuneration

Employee share-based payments

Restricted shares

(a)

Restricted shares issued to employees are measured at the fair value of the equity instruments granted at the grant date, and are recognized as compensation cost over the vesting period.

(b)

(c)

For restricted shares where employees do not need to pay to acquire those shares, if an employee resigns during the vesting period, the Group will recover and retire those shares at no cost.

Income tax

(a)

(b)

(c)

(d)

(e)

(f)

Issued capital

(a)

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares in net proceeds of tax are shown in equity as a deduction.

(b)

Dividends

Revenue recognition

aa)

Revenue recognition

(a)

Customer controls the provided raw materials and the Group receives the instruction from the customer on providing assembly and testing services and subsequent treatments.

ii)

The Group provides assembly and testing services to create or enhance an asset which is solely provided and controlled by the customer. The Group has no right to transfer the asset for another use.

(b)

Operating segments

bb)

Operating segments

Critical accounting judgments, estimates and key sources of assumption uncertainty

cc)

Critical accounting judgments, estimates and key sources of assumption uncertainty

(a)

Critical judgments in applying the Group’s accounting policies

Provisions for deficiency compensation

(b)

Critical accounting estimates and assumptions

Revenue recognition

ii)

Basis of preparation of financial statements and principal accounting policies (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Ownership Interests in Subsidiaries

Subsidiaries included in the consolidated financial statements:

Percentage of

Ownership (%)

December 31,

Name of investor

Name of investee

Main businesses

Location

2018

2019

The Company

ChipMOS U.S.A., Inc. (“ChipMOS USA”)

Research, development and marketing of semiconductors, circuits, and electronic related products

San Jose, USA

100

The Company

ChipMOS BVI

Holding company

British Virgin Islands

100

Estimated Useful Life for Depreciation of Individual Assets


Buildings		5 to 51 years
Machinery and equipment		2 to 8 years
Tools		2 to 4 years
Others		2 to 6 years

Information About Differences Between Operating Lease Commitments And Lease Liabilities


	NT$000
Operating lease commitments disclosed by applying IAS 17 as of December 31, 2018		320,214
Add: Lease payable recognized under finance lease by applying IAS 17 as of December 31, 2018		17,792
Less: Short-term leases		(28,121	)
Add: Adjustments as a result of a different treatment of extension and termination options		874,298

Total lease contracts amount recognized as lease liabilities by applying IFRS 16 on January 1, 2019		1,184,183

Incremental borrowing interest rate at the date of initial application		1.7895%~3.9474%

Lease liabilities recognized as of January 1, 2019 by applying IFRS 16		884,275

Segment Information (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Financial Segment Information for Operating Segments

The segment information provided to the chief operating decision maker for the reportable segments is as follows:


	2017
	Testing			Assembly			LCDD			Bumping			Others			Elimination			Total continuing operations			Discontinued operations
	NT$000			NT$000			NT$000			NT$000			NT$000			NT$000			NT$000			NT$000
Revenue
External customers		4,838,246			5,259,281			4,789,869			3,053,459			—			—			17,940,855			227,095
Inter-segment		—			—			247			—			35,808			(36,055	)		—			—

Total revenue		4,838,246			5,259,281			4,790,116			3,053,459			35,808			(36,055	)		17,940,855			227,095

Operating profit (loss)		1,448,939			(55,198	)		1,285,495			(336,123	)		(100,545	)		(2,687	)		2,239,881			(25,394	)
Depreciation expenses		(673,393	)		(597,500	)		(1,048,587	)		(579,605	)		(503	)		310			(2,899,278	)		—
Interest income		—			—			—			—			53,123			—			53,123			464
Interest expense		—			—			—			—			(190,425	)		—			(190,425	)		(2,414	)
Share of profit (loss) of associates		—			—			—			—			1,347,851			(1,527,342	)		(179,491	)		—
Purchase of property, plant and equipment		836,894			655,879			2,615,153			594,765			—			—			4,702,691			—


	2018
	Testing			Assembly			LCDD			Bumping			Others			Elimination			Total continuing operations
	NT$000			NT$000			NT$000			NT$000			NT$000			NT$000			NT$000
Revenue
External customers		4,790,097			4,679,676			5,694,720			3,315,534			—			—			18,480,027
Inter-segment		—			—			—			—			35,738			(35,738	)		—

Total revenue		4,790,097			4,679,676			5,694,720			3,315,534			35,738			(35,738	)		18,480,027

Operating profit (loss)		1,306,742			(207,700	)		1,226,755			(202,497	)		(23,433	)		(146	)		2,099,721
Depreciation expenses		(769,660	)		(578,205	)		(1,400,784	)		(627,412	)		(518	)		—			(3,376,579	)
Interest income		—			—			—			—			49,971			—			49,971
Interest expense		—			—			—			—			(152,416	)		—			(152,416	)
Share of profit (loss) of associates		—			—			—			—			(668,377	)		368,276			(300,101	)
Purchase of property, plant and equipment		1,563,919			321,976			2,732,141			327,251			283			—			4,945,570


	2019
	Testing			Assembly			LCDD			Bumping			Others			Elimination			Total continuing operations
	NT$000			NT$000			NT$000			NT$000			NT$000			NT$000			NT$000
Revenue
External customers		4,257,800			5,148,877			6,922,205			4,008,999			—			—			20,337,881
Inter-segment		—			—			—			—			32,808			(32,808	)		—

Total revenue		4,257,800			5,148,877			6,922,205			4,008,999			32,808			(32,808	)		20,337,881

Operating profit (loss)		709,142			(227,096	)		1,740,720			232,404			1,931			18			2,457,119
Depreciation expenses		(802,740	)		(521,311	)		(1,796,951	)		(604,553	)		(6,359	)		—			(3,731,914	)
Interest income		—			—			—			—			64,368			—			64,368
Interest expense		—			—			—			—			(171,075	)		—			(171,075	)
Share of profit (loss) of associates		—			—			—			—			(370,351	)		215,425			(154,926	)
Purchase of property, plant and equipment		764,105			548,063			3,077,806			506,635			47			—			4,896,656

Schedule of impact on application of IFRS

The application of IFRS 16 had the following impact on the segment information in 2019:


	Testing		Assembly		LCDD		Bumping		Others		Elimination		Total continuing operations
	NT$000		NT$000		NT$000		NT$000		NT$000		NT$000		NT$000
Depreciation expenses increased		7,631		6,035		10,703		1,137		5,808		—		31,314

Interest expense increased		4,207		3,260		5,862		492		319		—		14,140

Schedule of information on products and services

Information on products and services


	2017				2018				2019
	NT$000		%		NT$000		%		NT$000		%
Testing		4,838,246		27		4,790,097		26		4,257,800		21
Assembly		5,259,281		29		4,679,676		25		5,148,877		25
LCDD		4,789,869		27		5,694,720		31		6,922,205		34
Bumping		3,053,459		17		3,315,534		18		4,008,999		20

		17,940,855		100		18,480,027		100		20,337,881		100

Geographic Information of Revenue

Geographical information


	2017		2018		2019
	NT$000		NT$000		NT$000
Revenue
ROC		13,152,419		14,751,766		15,875,027
Japan		2,257,296		1,825,479		1,905,032
Singapore		1,798,585		1,143,661		1,333,114
People’s Republic of China (“PRC”)		162,579		163,831		789,496
Others		569,976		595,290		435,212

		17,940,855		18,480,027		20,337,881


	2018		2019
	NT$000		NT$000
Non-current assets
ROC		16,847,172		18,727,979
Others		1,009		5,659

		16,848,181		18,733,638

Net Revenue from Customers Representing at Least 10% of Total Revenue

The information on the major customers which constituted more than 10% of the Group’s total revenue for the years ended December 31, 2017, 2018 and 2019 is as follows:


	2017				2018				2019
	Amount		%		Amount		%		Amount		%
	NT$000				NT$000				NT$000
Customers
Customer A		3,434,873		19		3,794,991		21		4,756,755		23
Customer K		2,742,882		15		2,637,053		14		2,419,612		12
Customer C		1,530,209		9		1,957,467		11		2,048,260		10
Customer X		999,117		6		1,328,752		7		1,977,427		10
Customer I		1,798,111		10		1,101,956		6		1,315,527		6

Summary of Contract Assets and Liabilities

The Group has recognized the following contract assets and liabilities in relation to revenue from contracts with customers:


	January 1, 2018		December 31, 2018		December 31, 2019
	NT$000		NT$000		NT$000
Contract assets		254,997		299,835		377,869

Contract liabilities (Advance payments)		1,152		1,432		1,231

Operating costs and expenses (Tables)

12 Months Ended

Dec. 31, 2019

Analysis of income and expense [abstract]

Summary of Operating Costs and Expenses


	2017		2018		2019
	NT$000		NT$000		NT$000
Change of finished goods and work in process		31,977		—		—
Raw materials and supplies used		3,036,350		3,079,909		3,575,283
Employee benefit expenses		5,895,778		5,606,833		6,075,773
Depreciation expenses		2,899,278		3,376,579		3,731,914
Others		4,530,425		4,464,499		4,590,720

Total operating costs and expenses		16,393,808		16,527,820		17,973,690

Employee benefit expenses
Salaries		4,847,433		4,628,039		5,114,790
Director’s remuneration		27,276		18,456		26,266
Labor and health insurance		390,788		406,111		422,106
Pension		198,502		201,567		194,173
Share-based payments		123,021		41,043		822
Other personnel expenses		308,758		311,617		317,616

		5,895,778		5,606,833		6,075,773

Other operating income (expenses), net (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Other Operating Income (Expenses), Net


	2017			2018			2019
	NT$000			NT$000			NT$000
Gain on disposal of property, plant and equipment, net		132,777			14,274			20,271
Impairment loss on property, plant and equipment		(956	)		—			(9,938	)
Gain on disposal of scrapped materials		27,940			59,380			43,652
Gain on disposal of items purchased on behalf of others		26,417			31,268			15,080
Royalty income		11,998			43,224			12,336
Insurance compensation income		486,858			147			10,435
Others		7,800			(779	)		1,092

		692,834			147,514			92,928

Finance costs (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Finance Costs


	2017			2018			2019
	NT$000			NT$000			NT$000
Interest expenses
Bank loans		208,486			170,476			171,840
Lease liabilities		—			—			14,349
Lease obligations payable		708			482			—
Less: Amounts capitalized in qualifying assets		(18,769	)		(18,542	)		(15,114	)

		190,425			152,416			171,075
Finance expense		26,858			37,832			9,187

		217,283			190,248			180,262

Other non-operating income (expenses), net (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Other Non-operating Income (Expenses), Net


	2017			2018		2019
	NT$000			NT$000		NT$000
Interest income
Bank deposits		53,123			49,051		59,901
Financial assets at amortized cost		—			920		4,467
Foreign exchange gains (losses), net		(418,970	)		93,104		(154,993	)
Gain on valuation of financial assets at fair value through profit or loss		637			1,485		1,317
Rental income		11,075			7,819		9,249
Dividend income		—			571		585
Reimbursement of ADSs service charge		23,707			13,269		4,292
Grant income		—			—		925
Others		2,808			6,851		970

		(327,620	)		173,070		(73,287	)

Income tax expense (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Major Components of Income Tax Expense

(a)

Components of income tax expense:


	2017		2018			2019
	NT$000		NT$000			NT$000
Current income tax:
Current income tax on profits for the period		125,376		326,057			408,788
Income tax on unappropriated retained earnings		246,684		28,165			74,540
Prior year income tax under (over) estimation		67,885		3,729			(5,016	)

Total current income tax		439,945		357,951			478,312

Deferred income tax:
Relating to origination and reversal of temporary differences		110,542		101,441			35,367
Impact of change in tax rate		—		(2,774	)		—

Total deferred income tax		110,542		98,667			35,367

Income tax expense		550,487		456,618			513,679

Deferred Tax Charged to Other Comprehensive Income

(b)

The income tax (charge)/credit relating to components of other comprehensive income is as follows:


	2017		2018			2019
	NT$000		NT$000			NT$000
Unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income		—		17,005			(7,016	)
Remeasurement of defined benefit obligations		8,642		(11,992	)		4,183
Impact of change in tax rate		—		(887	)		—

		8,642		4,126			(2,833	)

Reconciliation of Income Tax Expense and Accounting Profit Before Income Tax

Reconciliation of income tax expense and the accounting profit:


	2017			2018			2019
	NT$000			NT$000			NT$000
Tax calculated based on profit before tax and statutory tax rate		566,649			356,488			606,917
Expenses disallowed by tax regulation		10,185			14,689			3,055
Tax exempted (income) expenses by tax regulation		(256,788	)		66,353			(165,979	)
Temporary differences not recognized as deferred tax assets		(85,168	)		(10,951	)		(608	)
Prior year income tax under (over) estimation		67,885			3,729			(5,016	)
Income tax on unappropriated retained earnings		246,684			28,165			74,540
Impact of change in tax rate		—			(2,774	)		—
Effect of different tax rates in countries in which the Group operates		1,040			919			770

Income tax expense		550,487			456,618			513,679

Details of Deferred Tax Assets (Liabilities)

The amounts of deferred tax assets or liabilities resulting from temporary differences and investment tax credits are as follows:


	2018
	January 1			Effects on initial application of IFRS 9 and IFRS 15			Recognized in profit or loss			Recognized in other comprehensive income			December 31
	NT$000			NT$000			NT$000			NT$000			NT$000
Deferred tax assets
Loss on inventories		9,132			(770	)		(1,130	)		—			7,232
Property, plant and equipment		55,494			—			8,689			—			64,183
Provisions		21,643			—			(9,247	)		—			12,396
Deferred revenue		39,485			—			(5,329	)		—			34,156
Net defined benefit liability		78,451			—			7,889			14,403			100,743
Unrealized exchange losses		8,167			144			(4,736	)		—			3,575
Investment tax credit		—			—			4,420			—			4,420
Others		—			—			11			—			11

Total		212,372			(626	)		567			14,403			226,716

Deferred tax liabilities
Property, plant and equipment		(174,293	)		—			(107,301	)		—			(281,594	)
Contract assets		—			(8,067	)		8,067			—			—
Financial assets at fair value through other comprehensive income		—			(8,636	)		—			(18,529	)		(27,165	)

Total		(174,293	)		(16,703	)		(99,234	)		(18,529	)		(308,759	)

Information presented on statements of financial position:
Deferred tax assets		212,372												226,716

Deferred tax liabilities		(174,293	)											(308,759	)


	2019
	January 1			Recognized in profit or loss			Recognized in other comprehensive income			December 31
	NT$000			NT$000			NT$000			NT$000
Deferred tax assets
Loss on inventories		7,232			5,468			—			12,700
Property, plant and equipment		64,183			(25,515	)		—			38,668
Provisions		12,396			(6,796	)		—			5,600
Deferred revenue		34,156			(6,506	)		—			27,650
Net defined benefit liability		100,743			(3,948	)		(4,183	)		92,612
Unrealized exchange losses		3,575			13,721			—			17,296
Investment tax credit		4,420			(4,420	)		—			—
Others		11			15			—			26

Total		226,716			(27,981	)		(4,183	)		194,552

Deferred tax liabilities
Property, plant and equipment		(281,594	)		(7,386	)		—			(288,980	)
Financial assets at fair value through other comprehensive income		(27,165	)		—			7,016			(20,149	)

Total		(308,759	)		(7,386	)		7,016			(309,129	)

Information presented on statements of financial position
Deferred tax assets		226,716									194,552

Deferred tax liabilities		(308,759	)								(309,129	)

Earnings per share (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Income and Share Data Used in Basic and Diluted EPS Computations


	2017
	Amount after income tax		Weighted average number of ordinary shares outstanding		Earnings per share
Basic earnings per share	NT$000		In thousands		NT$
Profit attributable to:
Equity holders of the Company
- Continuing operations		981,929				1.16
- Discontinued operations		1,814,953				2.14

Equity holders of the Company		2,796,882		846,686		3.30

Diluted earnings per share
Assumed conversion of all dilutive potential ordinary shares:
Employees’ compensations				14,034
Restricted shares				5,075

Profit attributable to:
Equity holders of the Company
- Continuing operations		981,929				1.13
- Discontinued operations		1,814,953				2.10

Equity holders of the Company		2,796,882		865,795		3.23


	2018
	Amount after income tax		Weighted average number of ordinary shares outstanding		Earnings per share
Basic earnings per share	NT$000		In thousands		NT$
Profit attributable to the equity holders of the Company		1,325,824		802,725		1.65

Diluted earnings per share
Assumed conversion of all dilutive potential ordinary shares:
Employees’ compensations				7,626
Restricted shares				3,356

Profit attributable to the equity holders of the Company		1,325,824		813,707		1.63


	2019
	Amount after income tax		Weighted average number of ordinary shares outstanding		Earnings per share
Basic earnings per share	NT$000		In thousands		NT$
Profit attributable to the equity holders of the Company		2,508,574		727,111		3.45

Diluted earnings per share
Assumed conversion of all dilutive potential ordinary shares:
Employees’ compensations				9,879
Restricted shares				126

Profit attributable to the equity holders of the company		2,508,574		737,116		3.40

Non-current financial assets at fair value through profit or loss (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Non-current Financial Assets at Fair Value Through Profit or Loss


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Financial assets mandatorily measured at fair value through profit or loss
Foreign partnership interests		10,940		10,940
Valuation adjustment		531		98

		11,471		11,038

Summary of Amounts recognized in Profit or Loss in Relation to Financial Assets at Fair Value Through Profit or Loss

Amounts recognized in profit or loss in relation to the financial assets at fair value through profit or loss are listed below:


	2018		2019
	NT$000		NT$000
Financial assets mandatorily measured at fair value through profit or loss
Foreign partnership interests		38		(433	)
Beneficiary certificates*		1,396		1,750
Derivative instruments		51		—

		1,485		1,317

Non-current financial assets at fair value through other comprehensive income (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Non-current Financial Assets at Fair Value Through Other Comprehensive Income


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Designation of equity instruments
Foreign unlisted stocks		38,534		38,534
Valuation adjustment		135,823		83,274

		174,357		121,808

Summary Amounts recognized in other comprehensive income in relation to the financial assets at fair value through other comprehensive income

Amounts recognized in other comprehensive income in relation to the financial assets at fair value through other comprehensive income are listed below:


	2018		2019
	NT$000		NT$000
Financial assets at fair value through other comprehensive income
Foreign unlisted stocks		85,022		(52,549	)

Investment in associates (Tables)

12 Months Ended

Dec. 31, 2019

Investments accounted for using equity method [abstract]

Details of Investment in Associates


	December 31, 2018		December 31, 2019
	NT$000		NT$000
JMC ELECTRONICS CO., LTD. (“JMC”)		406,792		249,793
Unimos Microelectronics (Shanghai) Co., Ltd. (“Unimos Shanghai”)		3,456,949		3,143,117

		3,863,741		3,392,910


		Shareholding ratio
Company name	Principal place of business	December 31, 2018	December 31, 2019	Nature of relationship	Method of measurement
JMC	Kaohsiung, Taiwan	19.10%	10.00%	Strategic Investee	Equity method
Unimos Shanghai	Shanghai, PRC	45.02%	45.02%	Strategic Investee	Equity method

Summarized Financial Information for Investment in Material Associates

Statements of financial position


	JMC
	December 31, 2018			December 31, 2019
	NT$000			NT$000
Current assets		1,106,789			1,347,546
Non-current assets		1,699,498			2,457,975
Current liabilities		(817,697	)		(888,184	)
Non-current liabilities		(103,922	)		(660,111	)

Total net assets		1,884,668			2,257,226

Share in associate’s net assets		359,972			225,723
Goodwill		46,820			24,070

Carrying amount of the associate		406,792			249,793


	Unimos Shanghai
	December 31, 2018			December 31, 2019
	NT$000			NT$000
Current assets		3,946,082			3,042,377
Non-current assets		3,254,687			3,499,819
Current liabilities		(554,160	)		(459,502	)
Non-current liabilities		(442,306	)		(448,929	)

Total net assets		6,204,303			5,633,765

Share in associate’s net assets		2,793,438			2,536,558
Depreciable assets		644,718			584,441
Goodwill		22,118			22,118
Inter-company transactions and amortization		(3,325	)		—

Carrying amount of the associate		3,456,949			3,143,117

Statements of comprehensive income


	JMC
	Year ended December 31,
	2017		2018			2019
	NT$000		NT$000			NT$000
Revenue		1,322,928		1,931,008			3,017,155

Profit for the year from continuing operations		4,414		219,544			524,347
Other comprehensive income (loss), net of income tax		2,903		(14,074	)		48,211

Total comprehensive income		7,317		205,470			572,558

Dividends received from the associate		14,325		5,730			20,000


	Unimos Shanghai
	Year ended December 31,
	2017			2018			2019
	NT$000			NT$000			NT$000
Revenue		1,141,415			1,334,196			1,584,648

Loss for the year from continuing operations		(348,472	)		(629,303	)		(352,008	)
Other comprehensive income (loss), net of income tax		—			—			—

Total comprehensive loss		(348,472	)		(629,303	)		(352,008	)

Dividends received from the associate		—			—			—

Financial assets at amortized cost (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Schedule of Income from Financial Assets at Amortized Cost


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Current
Time deposits		169,168		168,970

Non-current
Time deposits		30,715		—
Restricted bank deposits		68,388		68,450

		99,103		68,450

Amounts recognized in profit or loss in relation to financial assets at amortized cost are listed below:


	2018		2019
	NT$000		NT$000
Interest income		920		4,467

Property, plant and equipment, net (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Property, Plant and Equipment, Net


	2018
	Land		Buildings			Machinery and equipment			Tools			Others			Construction in progress and equipment to be inspected			Total
	NT$000		NT$000			NT$000			NT$000			NT$000			NT$000			NT$000
January 1
Cost		452,738		9,809,970			45,778,207			4,004,703			2,624,083			968,719			63,638,420
Accumulated depreciation and impairment		—		(5,890,884	)		(36,964,480	)		(3,314,234	)		(2,203,511	)		—			(48,373,109	)

		452,738		3,919,086			8,813,727			690,469			420,572			968,719			15,265,311

January 1		452,738		3,919,086			8,813,727			690,469			420,572			968,719			15,265,311
Additions		—		247,186			2,445,313			591,229			172,652			1,489,190			4,945,570
Disposals		—		—			(904	)		(11,745	)		(2,067	)		—			(14,716	)
Reclassifications		—		199,724			1,154,663			7,604			26,026			(1,388,017	)		—
Depreciation expenses		—		(457,265	)		(2,180,718	)		(535,378	)		(203,218	)		—			(3,376,579	)
Exchange adjustment		—		—			12			—			23			—			35

December 31		452,738		3,908,731			10,232,093			742,179			413,988			1,069,892			16,819,621

December 31
Cost		452,738		10,254,531			48,274,171			4,402,711			2,610,893			1,069,892			67,064,936
Accumulated depreciation and impairment		—		(6,345,800	)		(38,042,078	)		(3,660,532	)		(2,196,905	)		—			(50,245,315	)

		452,738		3,908,731			10,232,093			742,179			413,988			1,069,892			16,819,621


	2019
	Land		Buildings			Machinery and equipment			Tools			Others			Construction in progress and equipment to be inspected			Total
	NT$000		NT$000			NT$000			NT$000			NT$000			NT$000			NT$000
January 1
Cost		452,738		10,254,531			48,274,171			4,402,711			2,610,893			1,069,892			67,064,936
Accumulated depreciation and impairment		—		(6,345,800	)		(38,042,078	)		(3,660,532	)		(2,196,905	)		—			(50,245,315	)

		452,738		3,908,731			10,232,093			742,179			413,988			1,069,892			16,819,621

January 1		452,738		3,908,731			10,232,093			742,179			413,988			1,069,892			16,819,621
Effects on initial application of IFRS 16		—		—			—			—			(31,904	)		—			(31,904	)

Adjusted balance at January 1		452,738		3,908,731			10,232,093			742,179			382,084			1,069,892			16,787,717
Additions		—		116,238			2,334,358			781,465			224,287			1,440,308			4,896,656
Disposals		—		—			(16,033	)		(9,336	)		(416	)		—			(25,785	)
Reclassifications		—		455,792			1,111,715			7,880			25,042			(1,573,811	)		26,618
Depreciation expenses		—		(384,832	)		(2,489,070	)		(625,712	)		(196,201	)		—			(3,695,815	)
Impairment losses		—		—			(9,938	)		—			—			—			(9,938	)
Exchange adjustment		—		—			(4	)		—			(5	)		—			(9	)

December 31		452,738		4,095,929			11,163,121			896,476			434,791			936,389			17,979,444

December 31
Cost		452,738		10,821,972			51,244,512			5,008,321			1,937,755			936,389			70,401,687
Accumulated depreciation and impairment		—		(6,726,043	)		(40,081,391	)		(4,111,845	)		(1,502,964	)		—			(52,422,243	)

		452,738		4,095,929			11,163,121			896,476			434,791			936,389			17,979,444

Capitalization Interest and Capitalization Interest Rate Applied Related to Property, Plant and Equipment


	2018			2019
	NT$000			NT$000
Amount of interest capitalized		18,542			15,114
Range of the interest rates for capitalization		1.7582	%		1.7822	%

Leasing arrangements - leasee (Tables)

12 Months Ended

Dec. 31, 2019

Presentation of leases for lessee [abstract]

Summary of carrying amount of right-of-use assets and the depreciation expenses


	December 31, 2019		2019
	Carrying amount		Depreciation expenses
	NT$000		NT$000
Land		669,967		(22,657	)
Buildings		15,043		(7,113	)
Machinery and equipment		—		(4,520	)
Others		2,058		(1,809	)

		687,068		(36,099	)

Summary of profit and loss accounts relating to lease contracts


	2019
	NT$000
Items affecting profit or loss
Interest expense on lease liabilities		14,349
Expense on short-term lease contracts		230,589

Inventories (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Inventories

December 31, 2018

Cost

Allowance for
impairment losses

Carrying
amount

NT$000

Raw materials

1,814,992

(36,157

)

1,778,835

December 31, 2019

Cost

Allowance for
impairment losses

Carrying
amount

NT$000

Raw materials

1,831,140

(63,498

)

1,767,642

Cost of Inventories Recognized as an Expense

The cost of inventories recognized as an expense for the year:


	2018			2019
	NT$000			NT$000
Cost of revenue		15,057,605			16,372,032
Loss on abandonment		5,497			12,369
Allowance for (reversal of) inventory valuation and obsolescence loss		(13,070	)		27,341

		15,050,032			16,411,742

Accounts and notes receivable (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Accounts and notes receivable


	December 31, 2018			December 31, 2019
	NT$000			NT$000
Accounts receivable		4,747,834			4,454,255
Notes receivable		1,595			765
Less: Loss allowance		(2,141	)		(1,351	)

		4,747,288			4,453,669

Aging of Accounts Receivable which are Past Due but not Impaired


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Current		4,596,895		4,440,846
Within 1 month		18,807		13,733
1 – 2 months		131,787		441
2 – 3 months		1,436		—
3 – 4 months		180		—
Over 4 months		324		—

		4,749,429		4,455,020

Cash and cash equivalents (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Cash and Cash Equivalents


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Cash on hand and petty cash		470		470
Checking accounts and demand deposits		1,396,302		915,134
Time deposits		3,245,750		3,788,480

		4,642,522		4,704,084

Non-current assets held for sale and discontinued operations (Tables) - Discontinued operations: Unimos Shanghai [member]

12 Months Ended

Dec. 31, 2019

Statement [LineItems]

Cash Flow Information of Discontinued Operations

The cash flow information of the discontinued operations is as follows:


	2017
	NT$000
Net cash used in operating activities		(109,079	)
Net cash used in investing activities		(272,925	)
Net cash generated from financing activities		461,312
Effect of foreign exchange rate changes		(19,874	)

Net increase in cash and cash equivalents		59,434

Cumulative Income or Expense Recognized in Other Comprehensive Income Relating to Disposal Group Classified as Held for Sale

Cumulative income or expense recognized in other comprehensive income relating to disposal group classified as held for sale:


	2017
	NT$000
Exchange differences on translation of foreign operations		(287,645	)

Results of Discontinued Operations

The results of discontinued operations are as follows:


	2017
	NT$000
Revenue		227,095
Cost of revenue		(195,078	)
Operating expenses		(58,840	)
Other operating income (expenses), net		1,429
Non-operating income (expenses), net		(2,887	)

Loss from discontinued operations before income tax		(28,281	)
Income tax expense		—

Loss from discontinued operations after income tax		(28,281	)
Gain on disposal of discontinued operations		1,843,234

Profit from discontinued operations		1,814,953

Issued capital (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Movement of Ordinary Shares Issued

Movements in the number of the Company’s ordinary shares outstanding are as follows:


	2017			2018			2019
	in thousands			in thousands			in thousands
January 1		856,754			856,059			727,265
Restricted shares – cancelled		(542	)		(349	)		(25	)
Restricted shares – uncancelled		(153	)		(23	)		—
Capital reduction		—			(128,422	)		—

December 31		856,059			727,265			727,240

Capital surplus and retained earnings (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Capital Surplus

Details of the Group’s capital surplus are set out below:


	2017
	Share premium			Employee restricted shares			Others		Total
	NT$000			NT$000			NT$000		NT$000
January 1		6,473,471			408,051			7,304		6,888,826
Share-based payments		—			(17,650	)		—		(17,650	)
Cash distribution from capital surplus		(599,728	)		—			—		(599,728	)

December 31		5,873,743			390,401			7,304		6,271,448


	2018
	Share premium		Employee restricted shares			Others		Total
	NT$000		NT$000			NT$000		NT$000
January 1		5,873,743		390,401			7,304		6,271,448
Share-based payments		—		(7,967	)		—		(7,967	)
Capital reduction		—		72			—		72

December 31		5,873,743		382,506			7,304		6,263,553


	2019
	Share premium			Employee restricted shares			Others		Total
	NT$000			NT$000			NT$000		NT$000
January 1		5,873,743			382,506			7,304		6,263,553
Share-based payments		—			(412	)		—		(412	)
Cancellation of treasury stock		(199,501	)		(12,853	)		—		(212,354	)

December 31		5,674,242			369,241			7,304		6,050,787

Summary of Distribution Towards Legal Reserve and Cash Dividend

The appropriations of 2016, 2017 and 2018 were resolved at the shareholders’ meetings on May 26, 2017, June 26, 2018 and June 10, 2019, respectively. Details are summarized below:


	2016				2017				2018
	Amount		Cash Distribution per share		Amount		Cash Distribution per share		Amount		Cash Distribution per share
	Amount		Cash Distribution per share		Amount		Cash Distribution per share		Amount		Cash Distribution per share
	NT$000		NT$		NT$000		NT$		NT$000		NT$
Legal reserve		28,680				302,653				110,308
Cash dividend		257,026		0.30		256,806		0.30		872,718		1.20
Cash distribution from capital surplus		599,728		0.70		—		—		—		—

Other reserve (Tables)

12 Months Ended

Dec. 31, 2019

Other reserves [abstract]

Summary of Other Reserve


	2017
	Foreign currency translation reserve			Amounts recognized in other comprehensive income (loss) and accumulated in equity relating to non-current assets held for sale			Unrealized gain on valuation of available-for-sale financial assets		Unearned employee awards			Total
	NT$000			NT$000			NT$000		NT$000			NT$000
January 1		10,600			287,645			—		(200,204	)		98,041
Currency translation differences
- The Company		(232,652	)		—			—		—			(232,652	)
- Disposal of a subsidiary		287,645			(287,645	)		—		—			—
Employee restricted shares
- The Company		—			—			—		145,634			145,634
Evaluation adjustment
- Associates		—			—			678		—			678

December 31		65,593			—			678		(54,570	)		11,701


	2018
	Foreign currency translation reserve			Unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income			Unrealized gain on valuation of available-for-sale financial assets			Unearned employee awards			Total
	NT$000			NT$000			NT$000			NT$000			NT$000
January 1		65,593			—			678			(54,570	)		11,701
Effects on initial application of IFRS 9		—			42,843			(678	)		—			42,165

Adjusted beginning balance		65,593			42,843			—			(54,570	)		53,866
Currency translation differences
- The Company		(51,077	)		—			—			—			(51,077	)
Employee restricted shares
- The Company		—			—			—			52,869			52,869
Evaluation adjustment
- The Company		—			85,022			—			—			85,022
- Associates		—			(2,438	)		—			—			(2,438	)
Evaluation adjustment related tax
- The Company		—			(18,529	)		—			—			(18,529	)

December 31		14,516			106,898			—			(1,701	)		119,713


	2019
	Foreign currency translation reserve			Unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income			Unearned employee awards			Total
	NT$000			NT$000			NT$000			NT$000
January 1		14,516			106,898			(1,701	)		119,713
Currency translation differences
- The Company		(104,198	)		—			—			(104,198	)
Employee restricted shares
- The Company		—			—			1,701			1,701
Evaluation adjustment
- The Company		—			(52,549	)		—			(52,549	)
- Associates		—			5,093			—			5,093
Evaluation adjustment related tax
- The Company		—			7,016			—			7,016
Disposal of investment in associates		—			(72	)		—			(72	)

December 31		(89,682	)		66,386			—			(23,296	)

Treasury stock (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Movement of Treasury Stock

As of December 31, 2017 and 2018, the reasons for share repurchases and movements in the number of the Company’s treasury stock are as follows:


	2017				2018
	Shares		Amount		Shares			Amount
	in thousands		NT$000		in thousands			NT$000
January 1		30,085		1,007,654		30,085			1,007,654
Capital reduction		—		—		(4,515	)		(45,151	)

December 31		30,085		1,007,654		25,570			962,503

Long-term bank loans (Tables)

12 Months Ended

Dec. 31, 2019

Statement [LineItems]

Summary of Bank Loans


Type of loans	Period and payment term	December 31, 2018			December 31, 2019
		NT$000			NT$000
Syndicated bank loan	Borrowing period is from May 30, 2018 to May 30, 2023; interest is repayable monthly; principal is repayable semi-annually from November 30, 2018		9,822,000			9,066,000
Less: Fee on syndicated bank loan			(32,482	)		(24,355	)
Less: Current portion (fee included)			(747,422	)		(748,419	)
			9,042,096			8,293,226
Interest rate range			1.7895	%		1.7895	%
Unused credit lines of long-term bank loans NT$000			1,800,000			1,800,000

Retirement benefit plans (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Amounts Recognized in Statements of Financial Position

(a)

The amounts recognized in the statements of financial position are as follows:


	December 31, 2018			December 31, 2019
	NT$000			NT$000
Present value of defined benefit obligations		(910,081	)		(901,159	)
Fair value of plan assets		389,316			421,052

Net defined benefit liability		(520,765	)		(480,107	)

Summary of Movements in net Defined Benefit Liability

(b)

Movements in net defined benefit liability are as follows:


	2018
	Present value of defined benefit obligations			Fair value of plan assets			Net defined benefit liability
	NT$000			NT$000			NT$000
January 1		(838,543	)		360,017			(478,526	)
Current services cost		(382	)		—			(382	)
Interest (expense) income		(14,429	)		6,291			(8,138	)

		(853,354	)		366,308			(487,046	)

Remeasurements:
Return on plan assets (excluding amounts included in interest income or expense)		—			8,145			8,145
Financial assumption movement effect		(56,934	)		—			(56,934	)
Experience adjustments		(11,172	)		—			(11,172	)

		(68,106	)		8,145			(59,961	)

Pension fund contribution		—			26,242			26,242
Paid pension		11,379			(11,379	)		—

December 31		(910,081	)		389,316			(520,765	)


	2019
	Present value of defined benefit obligations			Fair value of plan assets			Net defined benefit liability
	NT$000			NT$000			NT$000
January 1		(910,081	)		389,316			(520,765	)
Current services cost		(332	)		—			(332	)
Interest (expense) income		(11,170	)		4,831			(6,339	)

		(921,583	)		394,147			(527,436	)

Remeasurements:
Return on plan assets (excluding amounts included in interest income or expense)		—			12,601			12,601
Financial assumption movement effect		(27,993	)		—			(27,993	)
Experience adjustments		36,308			—			36,308

		8,315			12,601			20,916

Pension fund contribution		—			26,413			26,413
Paid pension		12,109			(12,109	)		—

December 31		(901,159	)		421,052			(480,107	)

Principal Actuarial Assumptions

(d)

The principal actuarial assumptions used were as follows


	2018			2019
Discount rate		1.25	%		1.00	%
Future salary increase		3.50	%		3.50	%

Sensitivity Analysis of Present Value of Defined Benefit Obligations Effected by Changes of Significant Actuarial Assumptions

Because the main actuarial assumption changed, the present value of defined benefit obligations is affected. The analysis was as follows:


	Discount rate					Future salary increase
	Increase 0.25%			Decrease 0.25%		Increase 0.25%		Decrease 0.25%
	NT$000			NT$000		NT$000		NT$000
December 31, 2018
Effect on present value of defined benefit obligations		(29,052	)		30,430		29,692		(28,513	)
December 31, 2019
Effect on present value of defined benefit obligations		(27,993	)		29,284		28,501		(27,407	)

Analysis of Timing of the Future Pension Payment

(f)

As of December 31, 2019, the weighted average duration of that retirement plan is 12.8 years. The analysis of timing of the future pension payment is as follows:


	December 31, 2019
	NT$000
Within 1 year		35,272
1-2 years		34,647
2-5 years		122,670
5-10 years		167,707

		360,296

Current provisions (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Movements in Provisions

Movements in provisions are as follows:


	2019
	Provisions for deficiency compensation
	NT$000
January 1		29,352
Provision		5,204
Reversal		(1,967	)
Payment		(30,591	)

December 31		1,998

Current refund liabilities (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Movements in Refund Liabilities

Movements in refund liabilities are as follows:


	2018			2019
	Accrued sales allowance			Accrued sales allowance
	NT$000			NT$000
January 1		70,156			32,627
Provision		44,950			63,863
Reversal		(7,413	)		—
Payment		(75,066	)		(70,490	)

December 31		32,627			26,000

Significant commitments and contingencies (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Future Minimum Lease Obligation Payable under Operating Lease Contracts

Future minimum lease obligation payable under those leases are as follows:


	December 31, 2018
	NT$000
Within 1 year		68,631
1 to 5 years		140,137
Over 5 years		111,446

		320,214

Capital Expenditures that are Contracted for, but not Provided for

Capital expenditures that are contracted for, but not provided for are as follows:


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Property, plant and equipment		2,508,797		1,640,712

Supplementary cash flow information (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Partial Cash Paid for Investing and Financing Activities

Property, plant and equipment


	2017			2018			2019
	NT$000			NT$000			NT$000
Purchase of property, plant and equipment		4,849,331			4,945,570			4,896,656
Add: Beginning balance of payable to contractors and equipment suppliers		839,983			713,313			1,516,735
Add: Beginning balance of payable on lease		94,952			29,842			—
Less: Ending balance of payable to contractors and equipment suppliers		(878,065	)		(1,516,735	)		(972,770	)
Less: Ending balance of payable on lease		(84,192	)		(17,792	)		—
Less: Transfer from prepaid equipment (shown as “Other non-current assets”)		(139,304	)		—			—

Cash paid during the year		4,682,705			4,154,198			5,440,621

Disposal of a subsidiary


	2017			2018		2019
	NT$000			NT$000		NT$000
Disposal of a subsidiary		2,166,151			—		—
Add: Ending balance of other payables*		64,393			—		—
Less: Cash and cash equivalents of discontinued operations		(449,331	)		—		—

Cash received from disposal of a subsidiary		1,781,213			—		—

Reconciliation of Liabilities Arising from Financing Activities

Reconciliation of liabilities arising from financing activities


	2017
	Short-term bank loans		Long-term bank loans (including current portion)			Guarantee deposits			Total liabilities from financing activities
	NT$000		NT$000			NT$000			NT$000
January 1		—		10,750,005			1,404			10,751,409
Changes in cash flow from financing activities		969,353		(1,124,699	)		(33	)		(155,379	)
Amortization of loan fees		—		16,715			—			16,715

December 31		969,353		9,642,021			1,371			10,612,745


	2018
	Short-term bank loans			Long-term bank loans (including current portion)		Guarantee deposits			Total liabilities from financing activities
	NT$000			NT$000		NT$000			NT$000
January 1		969,353			9,642,021		1,371			10,612,745
Changes in cash flow from financing activities		(969,353	)		110,250		(279	)		(859,382	)
Amortization of loan fees		—			37,247		—			37,247

December 31		—			9,789,518		1,092			9,790,610


	2019
	Long-term bank loans (including current portion)			Guarantee deposits		Lease liabilities			Total liabilities from financing activities
	NT$000			NT$000		NT$000			NT$000
January 1		9,789,518			1,092		—			9,790,610
Effects on initial application of IFRS 16		—			—		884,275			884,275

Adjusted balance at January 1		9,789,518			1,092		884,275			10,674,885
Changes in cash flow from financing activities		(756,450	)		3		(48,161	)		(804,608	)
Adjustment to right-of-use assets		—			—		(148,512	)		(148,512	)
Reclassification to payable on equipment from lease liabilities		—			—		(9,000	)		(9,000	)
Amortization of loan fees		8,577			—		—			8,577
Amortization of interest expense		—			—		14,349			14,349

December 31		9,041,645			1,095		692,951			9,735,691

Related party transactions (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Significant Related Party Transactions

Names of related parties and relationship


Name	Relationship
Unimos Shanghai		Associate
JMC		Associate

(a)

Purchases of materials


	2017		2018		2019
	NT$000		NT$000		NT$000
JMC		130		132,494		9

(b)

Subcontracting fee


	2017		2018		2019
	NT$000		NT$000		NT$000
Unimos Shanghai		41,183		17		—

(c)

Disposal of property, plant and equipment


	2017
	Selling price		Gain on disposal
	NT$000		NT$000
Unimos Shanghai		21,982		20,240

Key Management Personnel Compensation

Key management personnel compensation


	2017		2018		2019
	NT$000		NT$000		NT$000
Salaries and other short-term employee benefits		188,105		151,095		178,713
Post-employment compensation		5,622		2,067		2,049
Share-based payments		18,736		6,763		—

		212,463		159,925		180,762

Pledged assets (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Certain Assets Provided as Collateral Mainly for Long-term Bank Loans and Leases


Assets	Purpose		December 31, 2018		December 31, 2019
			NT$000		NT$000
Non-current financial assets at amortized cost		Lease and bank loan		68,388		68,450
Property, plant and equipment, net
- Land		Bank loan		452,738		452,738
- Buildings		Bank loan		3,908,731		4,095,929
- Machinery and equipment		Bank loan		5,310,769		4,105,912

				9,740,626		8,723,029

Financial risk management and fair values of financial instruments (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Financial Instruments by Category

(a)

Financial instruments by category


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Financial assets
Financial assets at fair value through profit or loss
Financial assets mandatorily measured at fair value through profit or loss		11,471		11,038
Financial assets at fair value through other comprehensive income
Designation of equity instruments		174,357		121,808
Financial assets at amortized cost
Cash and cash equivalents		4,642,522		4,704,084
Financial assets at amortized cost		268,271		237,420
Accounts and notes receivable		4,747,288		4,453,669
Accounts receivable – related parties		140		1,045
Other receivables		63,037		89,676
Other receivables – related parties		3,131		2,948
Refundable deposits		22,006		21,145

		9,932,223		9,642,833

Financial liabilities
Financial liabilities at amortized cost
Accounts payable		637,271		819,548
Accounts payable – related parties		347		—
Payables to contractors and equipment suppliers		1,516,735		972,770
Other payables		1,678,482		2,004,266
Other payables – related parties		218		—
Long-term bank loans (including current portion)		9,789,518		9,041,645
Guarantee deposits		1,092		1,095

		13,623,663		12,839,324

Lease liabilities (including current portion)		—		692,951

Information on Assets and Liabilities Denominated in Foreign Currencies whose Values would be Materially Affected by Exchange Rate Fluctuations

The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows:


	December 31, 2018
	Foreign currency		Exchange rate		Carrying amount (NT$000)
(Foreign currency: functional currency)
Financial assets
Monetary items
US$000		170,270		30.7150		5,229,843
JPY000		177,557		0.2782		49,396
RMB000		8,850		4.4720		39,577
Financial liabilities
Monetary items
US$000		18,230		30.7150		559,934
JPY000		2,436,140		0.2782		677,734


	December 31, 2019
	Foreign currency		Exchange rate		Carrying amount (NT$000)
(Foreign currency: functional currency)
Financial assets
Monetary items
US$000		188,369		29.9800		5,647,303
JPY000		266,819		0.2760		73,642
RMB000		6,197		4.3050		26,678
Financial liabilities
Monetary items
US$000		7,867		29.9800		235,853
JPY000		1,033,394		0.2760		285,217

Details of Exposure to Currency Risk Arising from Recognized Monetary Assets or Liabilities Denominated in a Currency Other Than Functional Currency

Analysis of foreign currency market risk arising from significant foreign exchange variations:


	2018
	Change in exchange rate			Effect on profit (NT$000)		Effect on other comprehensive income (NT$000)
Financial assets
Monetary items
US$000		5	%		261,492		—
JPY000		5	%		2,470		—
RMB000		5	%		1,979		—
Financial liabilities
Monetary items
US$000		5	%		27,997		—
JPY000		5	%		33,887		—


	2019
	Change in exchange rate			Effect on profit (NT$000)		Effect on other comprehensive income (NT$000)
Financial assets
Monetary items
US$000		5	%		282,365		—
JPY000		5	%		3,682		—
RMB000		5	%		1,334		—
Financial liabilities
Monetary items
US$000		5	%		11,793		—
JPY000		5	%		14,261		—

Summary of Loss Rate Methodology

As of December 31, 2018 and 2019 the loss rate methodologies are as follows:


	December 31, 2018
	Contract assets			Accounts and notes receivable (including related parties)			Other receivables (including related parties)
	NT$000			NT$000			NT$000
Expected loss rate		0.045	%		0.045	%		0.045	%
Total carrying amount		299,970			4,749,569			66,181
Loss allowance		(135	)		(2,141	)		(13	)


	December 31, 2019
	Contract assets			Accounts and notes receivable (including related parties)			Other receivables (including related parties)
	NT$000			NT$000			NT$000
Expected loss rate		0.030	%		0.030	%		0.030	%
Total carrying amount		377,983			4,456,065			92,642
Loss allowance		(114	)		(1,351	)		(18	)

Summary of Movements in Relation to Loss Allowance for Contract Assets, Accounts Receivable and Other Receivables

Under the simplified approach, movements in relation to loss allowance for contract assets, accounts receivable, and other receivables are as follows:


	2018
	Contract assets			Accounts and notes receivable (including related parties)			Other receivables (including related parties)
	NT$000			NT$000			NT$000
January 1_ IAS 39		—			—			—
Adjustments for applying new standards		(115	)		(1,819	)		(7	)

January 1_IFRS 9 (Note)		(115	)		(1,819	)		(7	)
Provision for impairment loss		(20	)		(322	)		(7	)
Reversal of impairment loss		—			—			1

December 31		(135	)		(2,141	)		(13	)

Note:

The Group initially applied IFRS 9 on January 1, 2018, and recorded loss allowance based on expected credit loss.


	2019
	Contract assets			Accounts and notes receivable (including related parties)			Other receivables (including related parties)
	NT$000			NT$000			NT$000
January 1		(135	)		(2,141	)		(13	)
Provision for impairment loss		—			—			(5	)
Reversal of impairment loss		21			790			—

December 31		(114	)		(1,351	)		(18	)

Summary Of Investments Financial Assets At Amortized cost

For investments in debt instruments at amortized cost, the credit rating levels are as follows:

December 31, 2018

By lifetime

12 months

Increase in

credit risk

Impairment

of credit

Total

NT$000

Financial assets at amortized cost

Bank deposits (Note)

268,271

—

268,271

December 31, 2019

By lifetime

12 months

Increase in

credit risk

Impairment

of credit

Total

NT$000

Financial assets at amortized cost

Bank deposits (Note)

237,420

—

237,420

Note: Time deposits with contract period over three months and restricted bank deposits.

Maturity Profile of Non-derivative Financial Liabilities Based on Contracted Undiscounted Payments


	December 31, 2018
	Within 1 year		1 to 3 years		3 to 5 years		Over 5 years		Total
	NT$000		NT$000		NT$000		NT$000		NT$000
Non-derivative financial liabilities
Long-term bank loans		927,243		1,814,344		7,734,983		—		10,476,570
Lease obligations payable		18,000		—		—		—		18,000
Guarantee deposits		—		—		—		1,092		1,092

		945,243		1,814,344		7,734,983		1,092		10,495,662


	December 31, 2019
	Within 1 year		1 to 3 years		3 to 5 years		Over 5 years		Total
	NT$000		NT$000		NT$000		NT$000		NT$000
Non-derivative financial liabilities
Long-term bank loans		914,159		1,786,842		6,848,327		—		9,549,328
Lease liabilities		36,806		60,111		57,836		762,699		917,452
Guarantee deposits		—		—		—		1,095		1,095

		950,965		1,846,953		6,906,163		763,794		10,467,875

Summary of Natures of Assets and Liabilities

The related information of natures of the assets and liabilities is as follows:


	December 31, 2018
	Level 1		Level 2		Level 3		Total
	NT$000		NT$000		NT$000		NT$000
Assets
Recurring fair value measurements
Financial assets at fair value through profit or loss
- Foreign partnership interests		—		—		11,471		11,471
Financial assets at fair value through other comprehensive income
- Foreign unlisted stocks		—		—		174,357		174,357

		—		—		185,828		185,828


	December 31, 2019
	Level 1		Level 2		Level 3		Total
	NT$000		NT$000		NT$000		NT$000
Assets
Recurring fair value measurements
Financial assets at fair value through profit or loss
- Foreign partnership interests		—		—		11,038		11,038
Financial assets at fair value through other comprehensive income
- Foreign unlisted stocks		—		—		121,808		121,808

		—		—		132,846		132,846

Summary of Movements of Level 3

(d)

The following table shows the movements of Level 3 for the years ended December 31, 2018 and 2019:


	December 31, 2018
	Debt instruments		Equity instruments		Total
	NT$000		NT$000		NT$000
January 1		—		—		—
Effects on initial application of IFRS 9		11,433		89,335		100,768
Gains or losses recognized in profit or loss
Recorded as non-operating income		38		—		38
Gains or losses recognized in other comprehensive income
Recorded as unrealized gains on valuation of financial assets at fair value through other comprehensive income		—		85,022		85,022

December 31		11,471		174,357		185,828


	December 31, 2019
	Debt instruments			Equity instruments			Total
	NT$000			NT$000			NT$000
January 1		11,471			174,357			185,828
Gains or losses recognized in profit or loss
Recorded as non-operating expenses		(433	)		—			(433	)
Gains or losses recognized in other comprehensive income
Recorded as unrealized losses on valuation of financial assets at fair value through other comprehensive income		—			(52,549	)		(52,549	)

December 31		11,038			121,808			132,846

Summary of Qualitative Information and Sensitivity Analysis of Changes in Significant Unobservable Inputs Under Valuation Model Used in Level 3 Fair Value Measurement

(f)

The following is the qualitative information and sensitivity analysis of changes in significant unobservable inputs under valuation model used in Level 3 fair value measurement:

Fair value as of

December 31,

2018

Valuation

technique

Significant

unobservable
input

Range

(weighted

average
method)

Relationship of inputs

to fair value

NT$000

Non-derivative

debt instrument:

Foreign partnership interests

11,471

Discounted cash flow

Discount
rate

0.35

The lower the discount rate, the higher the fair value

Non-derivative

equity instrument:

Foreign unlisted stocks

174,357

Comparable companies

Price to book
ratio
multiple

1.19

The higher the multiple, the higher the fair value

Enterprise
value to
EBITDA
multiple

7.69

The higher the multiple, the higher the fair value

Discount for
lack of
marketability

15.80

The higher the discount for lack of marketability, the lower the fair value

Fair value as of

December 31,
2019

Valuation

technique

Significant

unobservable
input

Range

(weighted

average
method)

Relationship of inputs

to fair value

NT$000

Non-derivative

debt instrument:

Foreign partnership interests

11,038

Discounted cash flow

Discount
rate

0.30

The lower the discount rate, the higher the fair value

Non-derivative

equity instrument:

Foreign unlisted stocks

121,808

Comparable companies

Price to book
ratio
multiple

1.22

The higher the multiple, the higher the fair value

Enterprise
value to
EBITDA
multiple

10.51

The higher the multiple, the higher the fair value

Discount for
lack of
marketability

15.80

The higher the discount for lack of marketability, the lower the fair value

Summary of Effect of Profit or Loss or of Other Comprehensive Income from Financial Assets Categorized


			December 31, 2018
			Recognized in profit or loss				Recognized in other comprehensive income
	Input	Change	Favorable change		Unfavorable change		Favorable change		Unfavorable change
			NT$000		NT$000		NT$000		NT$000
Financial assets
Foreign partnership interests	Discount rate	Note		—		—		—		—
Foreign unlisted stocks	Price to book ratio multiple	± 1%		—		—		69		68
	Enterprise value to EBITDA multiple	± 1%		—		—		1,563		1,512
	Discount for lack of marketability	± 1%		—		—		2,093		2,050

				—		—		3,725		3,630


			December 31, 2019
			Recognized in profit or loss				Recognized in other comprehensive income
	Input	Change	Favorable change		Unfavorable change		Favorable change		Unfavorable change
			NT$000		NT$000		NT$000		NT$000
Financial assets
Foreign partnership interests	Discount rate	Note		—		—		—		—
Foreign unlisted stocks	Price to book ratio multiple	± 1%		—		—		53		53
	Enterprise value to EBITDA multiple	± 1%		—		—		850		900
	Discount for lack of marketability	± 1%		—		—		1,460		1,460

				—		—		2,363		2,413

Share-based payments (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Issuance of Restricted Shares

The record dates for the shares issuance were July 21, 2015 and May 10, 2016. The relevant information is as follows:

Type of arrangement	Grant date	Share price on grant date (in NT$)		Number of shares (in thousands)		Number of shares returned due to employee resignation (in thousands)						Contract period		Vesting condition
						2018			2019
Restricted shares award agreement	July 21, 2015		36.1		15,752		(256	)		—			3 years	Meet service and performance conditions
Restricted shares award agreement	May 10, 2016		30.6		1,548		(116	)		(25	)		3 years	Meet service and performance conditions

Capital management (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Group Monitors Capital using Liabilities to Assets Ratio

The liabilities to assets ratio at December 31, 2018 and 2019 were as follows:


	December 31, 2018		December 31, 2019
	NT$000		NT$000
Total liabilities		15,112,545		14,775,302

Total assets		33,133,718		34,305,887

Liabilities to assets ratio		45.61%		43.07%

Financial Statements Schedule: Valuation and Qualifying Accounts (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Disclosure Of Details Of Valuation And Qualifying Accounts


	January 1		Additions charged to expense		Deduction / Write-offs			December 31
	NT$000		NT$000		NT$000			NT$000
Year of 2017 :
Allowance for impairment of property, plant and equipment		359,270		956		(39,771	)		320,455
Allowance for impairment of obsolescence and decline in market value of inventories		154,841		—		(101,127	)		53,714
Year of 2018 :
Allowance for impairment of property, plant and equipment		320,455		—		(2,862	)		317,593
Allowance for impairment of obsolescence and decline in market value of inventories		53,714		—		(17,557	)		36,157
Year of 2019 :
Allowance for impairment of property, plant and equipment		317,593		9,938		(134,191	)		193,340
Allowance for impairment of obsolescence and decline in market value of inventories		36,157		27,341		—			63,498

Effects on initial application of IFRS 9 and information for the years ended December 31, 2016 and 2017 in conformity with IAS 39 (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Carrying Amount of Financial Assets Transferred

The carrying amount of financial assets transferred from December 31, 2017 under IAS 39 to January 1, 2018 under IFRS 9 is reconciled as follows:


																	Effects
	Note		Measured at cost			Measured at fair value through profit or loss		Measured at fair value through other comprehensive income		Other financial assets			Measured at amortized cost		Total		Retained earnings		Other equity interest
			NT$000			NT$000		NT$000		NT$000			NT$000		NT$000		NT$000		NT$000
IAS 39				20,890			—		—		70,241			—		91,131		—		—
Transferred into and measured at fair value through profit or loss		(c)		(10,940	)		10,940		—		—			—		—		—		—
Transferred into and measured at fair value through other comprehensive income		(b)		(9,950	)		—		9,950		—			—		—		—		—
Transfer into and measured at amortized cost		(a)		—			—		—		(70,241	)		70,241		—		—		—
Fair value adjustment		(b)(c)		—			493		50,801		—			—		51,294		493		79,385
Impairment loss adjustment		(b)		—			—		28,584		—			—		28,584		28,584		(28,584	)
Income tax adjustment		(b)		—			—		—		—			—		—		—		(8,636	)

IFRS 9				—			11,433		89,335		—			70,241		171,009		29,077		42,165

(a)

(b)

Given the Group’s

available-for-sale

(c)

The Group’s

available-for-sale

Summary of Significant Accounts

The significant account as of December 31, 2017 is as follows:

Available-for-sale

financial assets


	December 31, 2017
	NT$000
Unlisted equity investments, at cost		49,474
Less: Allowance for impairment losses		(28,584	)

		20,890

Summary of Ageing of Accounts Receivable which are Past Due But Not Impaired

(d)

The aging of accounts receivable which are past due but not impaired is as follows:


	December 31, 2017
	NT$000
£ 1 month		10,482
1 – 2 months		477
2 – 3 months		426
3 – 4 months		1,431
> 4 months		3,056

		15,872

Summary of Movements in Allowance for Impairment of Accounts and Other Receivables

(e)

The movements in allowance for impairment of accounts and other receivables during the year is as follows:


	Accounts receivable			Other receivables
	NT$000			NT$000
January 1, 2017		87			—
Reversal of allowance for impairment losses		(87	)		—

December 31, 2017		—			—

Effects on initial application of IFRS 15 and information for the year ended December 31, 2016 and 2017 in conformity with IAS 18 (Tables)

12 Months Ended

Dec. 31, 2019

Text block [abstract]

Summary of Movements in Allowance for Impairment of Accounts and Other Receivables


			December 31, 2018
Consolidated statement of financial position items	Description		Balance under IFRS 15		Balance under previous accounting policies		Impact on accounting policy change
			NT$000		NT$000		NT$000
Contract assets		(d)(f)(g)		299,835		—		299,835
Inventories		(e)		1,778,835		2,016,106		(237,271	)
Deferred tax assets		(h)		226,716		226,635		81
Contract liabilities		(i)		1,432		—		1,432
Receipts in advance		(i)		1,013		2,445		(1,432	)
Current provisions		(j)		29,352		61,979		(32,627	)
Current refund liabilities		(j)		32,627		—		32,627
Retained earnings				3,602,663		3,540,018		62,645


			2018
Consolidated statement of comprehensive income items	Description		Balance under IFRS 15			Balance under previous accounting policies			Impact on accounting policy change
			NT$000			NT$000			NT$000
Revenue		(a)(d)		18,480,027			18,434,763			45,264
Cost of revenue		(a)(e)		(15,050,032	)		(15,021,266	)		(28,766	)
Operating expenses		(f)		(1,477,788	)		(1,477,653	)		(135	)
Other non-operating income (expenses), net		(g)		173,070			173,476			(406	)
Income tax expense		(c)(h)		(456,618	)		(465,392	)		8,774
Profit for the year				1,325,824			1,301,093			24,731

Earnings per share (in dollars)
Basic			NT$	1.65		NT$	1.62		NT$	0.03
Diluted			NT$	1.63		NT$	1.60		NT$	0.03

Corporate and Group Information - Additional Information (Detail) - ChipMOS TECHNOLOGIES (Shanghai) LTD. [member]	Mar. 31, 2017
Disclosure of corporate and group information [Line Items]
Percentage of equity interest in subsidiary sold	54.98%
Percentage of equity interest in subsidiary	45.02%

Basis of Presentation of Financial Statements and Principal Accounting Policies - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Jan. 01, 2019 TWD ($)
Disclosure of detailed information about basis of presentation of financial statements and principal accounting policies [line items]
Right-of-use asset	$ 687,068	$ 22,971
Lease liability	692,951
Rent Expense	$ 28,126
Bottom of range [member]
Disclosure of detailed information about basis of presentation of financial statements and principal accounting policies [line items]
Incremental borrowing interest rate			1.7895%
Top of range [member]
Disclosure of detailed information about basis of presentation of financial statements and principal accounting policies [line items]
Incremental borrowing interest rate			3.9474%
Effects of adopting new standards [member]
Disclosure of detailed information about basis of presentation of financial statements and principal accounting policies [line items]
Right-of-use asset			$ 898,387
Lease liability			884,275
Lease assets			31,904
Lease obligations payable			$ 17,792

Basis of preparation of financial statements and principal accounting policies - Information About Differences Between Operating Lease Commitments And Lease Liabilities (Detail) - TWD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019
Statement [line items]
Operating lease commitments disclosed by applying IAS 17 as of December 31, 2018		$ 320,214
Add: Lease payable recognized under finance lease by applying IAS 17 as of December 31, 2018		17,792
Less: Short-term leases		(28,121)
Add: Adjustments as a result of a different treatment of extension and termination options		874,298
Total lease contracts amount recognized as lease liabilities by applying IFRS 16 on January 1, 2019	$ 917,452	1,184,183
Lease liabilities recognized as of January 1, 2019 by applying IFRS 16	$ 692,951
Effects Of Adopting New Standards [member]
Statement [line items]
Lease liabilities recognized as of January 1, 2019 by applying IFRS 16		$ 884,275
Bottom of range [member]
Statement [line items]
Incremental borrowing interest rate at the date of initial application		1.7895%
Top of range [member]
Statement [line items]
Incremental borrowing interest rate at the date of initial application		3.9474%

Basis of Preparation of Financial Statements and Principal Accounting Policies - Summary of Ownership Interests in Subsidiaries (Detail)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
ChipMOS U.S.A., Inc [member]
Disclosure of joint ventures [line items]
Name of investor	The Company
Main businesses	Research, development and marketing of semiconductors, circuits, and electronic related products
Location	San Jose, USA
Percentage of Ownership (%)	100.00%	100.00%
ChipMOS BVI [member]
Disclosure of joint ventures [line items]
Name of investor	The Company
Main businesses	Holding company
Location	British Virgin Islands
Percentage of Ownership (%)	100.00%	100.00%

Basis of Preparation of Financial Statements and Principal Accounting Policies - Estimated Useful Life for Depreciation of Individual Assets (Detail)	12 Months Ended
	Dec. 31, 2019
Buildings [member] \| Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful life of individual assets	5 years
Buildings [member] \| Top of range [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful life of individual assets	51 years
Machinery and equipment [member] \| Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful life of individual assets	2 years
Machinery and equipment [member] \| Top of range [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful life of individual assets	8 years
Tools [member] \| Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful life of individual assets	2 years
Tools [member] \| Top of range [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful life of individual assets	4 years
Other equipment [member] \| Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful life of individual assets	2 years
Other equipment [member] \| Top of range [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Estimated useful life of individual assets	6 years

Translation into U.S. Dollar Amounts - Additional Information (Detail)	Dec. 31, 2019
Foreign exchange rates [abstract]
Foreign exchange rate from New Taiwan dollars to U.S. dollars at the noon buying rate in the City of New York for cable transfers as certified for customs purposes by the Federal Reserve Bank of New York	29.91

Segment Information - Financial Segment Information for Operating Segments (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Revenue
Revenue	$ 20,337,881	$ 679,969	$ 18,480,027	$ 17,940,855
Operating profit (loss)	2,457,119	82,150	2,099,721	2,239,881
Interest expense	(171,075)		(152,416)	(190,425)
Share of profit (loss) of associates	(154,926)	$ (5,179)	(300,101)	(179,491)
Purchase of property, plant and equipment	4,896,656		4,945,570
Continuing operations [member]
Revenue
Revenue	20,337,881		18,480,027	17,940,855
Operating profit (loss)	2,457,119		2,099,721	2,239,881
Depreciation expenses	(3,731,914)		(3,376,579)	(2,899,278)
Interest income	64,368		49,971	53,123
Interest expense	(171,075)		(152,416)	(190,425)
Share of profit (loss) of associates	(154,926)		(300,101)	(179,491)
Purchase of property, plant and equipment	4,896,656		4,945,570	4,702,691
Continuing operations [member] \| External [member]
Revenue
Revenue	20,337,881		18,480,027	17,940,855
Continuing operations [member] \| Operating segments [member] \| Testing [member]
Revenue
Revenue	4,257,800		4,790,097	4,838,246
Operating profit (loss)	709,142		1,306,742	1,448,939
Depreciation expenses	(802,740)		(769,660)	(673,393)
Purchase of property, plant and equipment	764,105		1,563,919	836,894
Continuing operations [member] \| Operating segments [member] \| Testing [member] \| External [member]
Revenue
Revenue	4,257,800		4,790,097	4,838,246
Continuing operations [member] \| Operating segments [member] \| Assembly [member]
Revenue
Revenue	5,148,877		4,679,676	5,259,281
Operating profit (loss)	(227,096)		(207,700)	(55,198)
Depreciation expenses	(521,311)		(578,205)	(597,500)
Purchase of property, plant and equipment	548,063		321,976	655,879
Continuing operations [member] \| Operating segments [member] \| Assembly [member] \| External [member]
Revenue
Revenue	5,148,877		4,679,676	5,259,281
Continuing operations [member] \| Operating segments [member] \| LCDD [member]
Revenue
Revenue	6,922,205		5,694,720	4,790,116
Operating profit (loss)	1,740,720		1,226,755	1,285,495
Depreciation expenses	(1,796,951)		(1,400,784)	(1,048,587)
Purchase of property, plant and equipment	3,077,806		2,732,141	2,615,153
Continuing operations [member] \| Operating segments [member] \| LCDD [member] \| External [member]
Revenue
Revenue	6,922,205		5,694,720	4,789,869
Continuing operations [member] \| Operating segments [member] \| LCDD [member] \| Intersegment [member]
Revenue
Revenue				247
Continuing operations [member] \| Operating segments [member] \| Bumping [member]
Revenue
Revenue	4,008,999		3,315,534	3,053,459
Operating profit (loss)	232,404		(202,497)	(336,123)
Depreciation expenses	(604,553)		(627,412)	(579,605)
Purchase of property, plant and equipment	506,635		327,251	594,765
Continuing operations [member] \| Operating segments [member] \| Bumping [member] \| External [member]
Revenue
Revenue	4,008,999		3,315,534	3,053,459
Continuing operations [member] \| Operating segments [member] \| Others [member]
Revenue
Revenue	32,808		35,738	35,808
Operating profit (loss)	1,931		(23,433)	(100,545)
Depreciation expenses	(6,359)		(518)	(503)
Interest income	64,368		49,971	53,123
Interest expense	(171,075)		(152,416)	(190,425)
Share of profit (loss) of associates	(370,351)		(668,377)	1,347,851
Purchase of property, plant and equipment	47		283
Continuing operations [member] \| Operating segments [member] \| Others [member] \| Intersegment [member]
Revenue
Revenue	32,808		35,738	35,808
Continuing operations [member] \| Elimination [member]
Revenue
Revenue	(32,808)		(35,738)	(36,055)
Operating profit (loss)	18		(146)	(2,687)
Depreciation expenses				310
Share of profit (loss) of associates	215,425		368,276	(1,527,342)
Continuing operations [member] \| Elimination [member] \| Intersegment [member]
Revenue
Revenue	$ (32,808)		$ (35,738)	(36,055)
Discontinued operations: Unimos Shanghai [member]
Revenue
Revenue				227,095
Operating profit (loss)				(25,394)
Interest income				464
Interest expense				(2,414)
Discontinued operations: Unimos Shanghai [member] \| External [member]
Revenue
Revenue				$ 227,095

Segment Information - Schedule of Impact on Application of IFRS (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Interest expense increased	$ 14,349
Testing [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Depreciation expenses increased	7,631
Interest expense increased	4,207
Assembly [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Depreciation expenses increased	6,035
Interest expense increased	3,260
LCDD [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Depreciation expenses increased	10,703
Interest expense increased	5,862
Bumping [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Depreciation expenses increased	1,137
Interest expense increased	492
Others [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Depreciation expenses increased	5,808
Interest expense increased	319
Elimination [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Depreciation expenses increased	0
Interest expense increased	0
Total Continuous operations [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Depreciation expenses increased	31,314
Interest expense increased	$ 14,140

Segment Information - Schedule of Information on Products and Services (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Disclosure of products and services [line items]
Net revenue	$ 20,337,881	$ 679,969	$ 18,480,027	$ 17,940,855
Percentage of total revenue	100.00%	100.00%	100.00%	100.00%
Testing [member]
Disclosure of products and services [line items]
Net revenue	$ 4,257,800		$ 4,790,097	$ 4,838,246
Percentage of total revenue	21.00%	21.00%	26.00%	27.00%
Assembly [member]
Disclosure of products and services [line items]
Net revenue	$ 5,148,877		$ 4,679,676	$ 5,259,281
Percentage of total revenue	25.00%	25.00%	25.00%	29.00%
LCDD [member]
Disclosure of products and services [line items]
Net revenue	$ 6,922,205		$ 5,694,720	$ 4,789,869
Percentage of total revenue	34.00%	34.00%	31.00%	27.00%
Bumping [member]
Disclosure of products and services [line items]
Net revenue	$ 4,008,999		$ 3,315,534	$ 3,053,459
Percentage of total revenue	20.00%	20.00%	18.00%	17.00%

- Definition

Expiry date 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants. Effective 2020-01-01: The income arising in the course of an entity's ordinary activities. Income is increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2019-01-01
-Paragraph 28
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_28_a&doctype=Standard
-URIDate 2019-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2019-01-01
-Paragraph 23
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_23_a&doctype=Standard
-URIDate 2019-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2019-01-01
-Paragraph 32
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_32&doctype=Standard
-URIDate 2019-03-27

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2019-01-01
-Paragraph 33
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_33_a&doctype=Standard
-URIDate 2019-03-27

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 8
-IssueDate 2019-01-01
-Paragraph 34
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2019-en-r&anchor=para_34&doctype=Standard
-URIDate 2019-03-27

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 82
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_82_a&doctype=Standard
-URIDate 2019-03-27

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 103
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_103&doctype=Standard
-URIDate 2019-03-27

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
-Paragraph 102
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_102&doctype=Standard
-URIDate 2019-03-27

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 5
-IssueDate 2019-01-01
-Paragraph 33
-Subparagraph b
-Clause i
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2019-en-r&anchor=para_33_b_i&doctype=Standard
-URIDate 2019-03-27

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2019-01-01
-Paragraph B12
-Subparagraph b
-Clause v
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B12_b_v&doctype=Appendix&subtype=B
-URIDate 2019-03-27

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 12
-IssueDate 2019-01-01
-Paragraph B10
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B
-URIDate 2019-03-27

+ Details

Segment Information - Geographic Information of Revenue (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Disclosure of geographical areas [Line Items]
Revenue	$ 20,337,881	$ 679,969	$ 18,480,027	$ 17,940,855
ROC [member]
Disclosure of geographical areas [Line Items]
Revenue	15,875,027		14,751,766	13,152,419
Japan [member]
Disclosure of geographical areas [Line Items]
Revenue	1,905,032		1,825,479	2,257,296
Singapore [member]
Disclosure of geographical areas [Line Items]
Revenue	1,333,114		1,143,661	1,798,585
People's Republic of China ("PRC") [member]
Disclosure of geographical areas [Line Items]
Revenue	789,496		163,831	162,579
Others [member]
Disclosure of geographical areas [Line Items]
Revenue	$ 435,212		$ 595,290	$ 569,976

- Definition

+ References

+ Details

Segment Information - Schedule of Geographical Information (Detail) - TWD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Non-current assets [abstract]
Total non-current assets	$ 18,733,638	$ 16,848,181
ROC [member]
Non-current assets [abstract]
Total non-current assets	18,727,979	16,847,172
Others [Member]
Non-current assets [abstract]
Total non-current assets	$ 5,659	$ 1,009

Segment Information - Net Revenue from Customers Representing at Least 10% of Total Revenue (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Disclosure of major customers [Line Items]
Net revenue	$ 20,337,881	$ 679,969	$ 18,480,027	$ 17,940,855
Percentage of total revenue	100.00%	100.00%	100.00%	100.00%
Customer A [member]
Disclosure of major customers [Line Items]
Net revenue	$ 4,756,755		$ 3,794,991	$ 3,434,873
Percentage of total revenue	23.00%	23.00%	21.00%	19.00%
Customer K [member]
Disclosure of major customers [Line Items]
Net revenue	$ 2,419,612		$ 2,637,053	$ 2,742,882
Percentage of total revenue	12.00%	12.00%	14.00%	15.00%
Customer C [member]
Disclosure of major customers [Line Items]
Net revenue	$ 2,048,260		$ 1,957,467	$ 1,530,209
Percentage of total revenue	10.00%	10.00%	11.00%	9.00%
Customer X [member]
Disclosure of major customers [Line Items]
Net revenue	$ 1,977,427		$ 1,328,752	$ 999,117
Percentage of total revenue	10.00%	10.00%	7.00%	6.00%
Customer I [member]
Disclosure of major customers [Line Items]
Net revenue	$ 1,315,527		$ 1,101,956	$ 1,798,111
Percentage of total revenue	6.00%	6.00%	6.00%	10.00%

- Definition

+ References

+ Details

Segment Information - Summary of Contract Assets and Liabilities (Detail) - TWD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2018
Disclosure of major customers [abstract]
Contract assets	$ 377,869	$ 299,835	$ 254,997
Contract liabilities (Advance payments)	$ 1,231	$ 1,432	$ 1,152

Segment Information - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)
Disclosure of major customers [abstract]
Revenue recognized in current reporting period related to carried-forward contract liabilities for performance obligation not satisfied in prior year	$ 766

Operating Costs and Expenses - Summary of Operating Costs and Expenses (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Analysis of income and expense [abstract]
Change of finished goods and work in process				$ 31,977
Raw materials and supplies used	$ 3,575,283		$ 3,079,909	3,036,350
Employee benefit expenses	6,075,773		5,606,833	5,895,778
Depreciation expenses	3,731,914		3,376,579	2,899,278
Others	4,590,720		4,464,499	4,530,425
Total operating costs and expenses	17,973,690		16,527,820	16,393,808
Employee benefit expenses
Salaries	5,114,790		4,628,039	4,847,433
Director's remuneration	26,266		18,456	27,276
Labor and health insurance	422,106		406,111	390,788
Pension	194,173		201,567	198,502
Share-based payments	822	$ 27	41,043	123,021
Other personnel expenses	317,616		311,617	308,758
Total Employee benefit expenses	$ 6,075,773		$ 5,606,833	$ 5,895,778

Operating Costs and Expenses - Additional Information (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of defined benefit plans [line items]
Accrued Employee Compensation	$ 338,356	$ 199,027	$ 371,912
Accrued Directors remuneration	$ 16,918	$ 9,951	$ 18,596
Defined benefit pension plan [Member]
Disclosure of defined benefit plans [line items]
Employees' compensation distribution rate	10.00%
Director remuneration rate no more than	0.50%

Other Operating Income (Expenses), Net - Summary of Other Operating Income (Expenses), Net (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Analysis of income and expense [abstract]
Gain on disposal of property, plant and equipment, net	$ 20,271		$ 14,274	$ 132,777
Impairment loss on property, plant and equipment	(9,938)			(956)
Gain on disposal of scrapped materials	43,652		59,380	27,940
Gain on disposal of items purchased on behalf of others	15,080		31,268	26,417
Royalty income	12,336		43,224	11,998
Insurance compensation income	10,435		147	486,858
Others	1,092		(779)	7,800
Other operating income (expenses), net	$ 92,928	$ 3,107	$ 147,514	$ 692,834

Finance Costs - Summary of Finance Costs (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Analysis of Finance Costs [abstract]
Bank loans	$ 171,840		$ 170,476	$ 208,486
Lease liabilities	14,349
Lease obligations payable			482	708
Less: Amounts capitalized in qualifying assets	(15,114)		(18,542)	(18,769)
Interest expense	171,075		152,416	190,425
Finance expense	9,187		37,832	26,858
Finance costs	$ 180,262	$ 6,027	$ 190,248	$ 217,283

Other Non-operating Income (Expenses), Net - Summary of Other Non-operating Income (Expenses), Net (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Analysis of other non-operating income and expense [abstract]
Bank deposits	$ 59,901		$ 49,051	$ 53,123
Financial assets at amortized cost	4,467		920
Foreign exchange gains (losses), net	(154,993)		93,104	(418,970)
Gain on valuation of financial assets at fair value through profit or loss	1,317		1,485	637
Rental income	9,249		7,819	11,075
Dividend income	585		571
Reimbursement of ADSs service charge	4,292		13,269	23,707
Grant income	925
Others	970		6,851	2,808
Other non-operating income (expenses), net	$ (73,287)	$ (2,450)	$ 173,070	$ (327,620)

Income Tax Expense - Additional Information (Detail) - TWD ($) $ in Thousands			12 Months Ended
	Jan. 01, 2018	Oct. 31, 2016	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018
Disclosure of income tax expense [Line Items]
Taxable temporary differences not recognized as deferred tax liaibility				$ 180,395	$ 495,154
Reduction of unappropriated retained earnings through capital transfer		$ (5,052,343)
Profit seeking enterprise [member]
Disclosure of income tax expense [Line Items]
Statutory tax rates	20.00%		17.00%
unappropriated retained earnings tax rate	5.00%		10.00%

Income Tax Expense - Major Components of Income Tax Expense (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Current income tax:
Current income tax on profits for the period	$ 408,788		$ 326,057	$ 125,376
Income tax on unappropriated retained earnings	74,540		28,165	246,684
Prior year income tax under (over) estimation	(5,016)		3,729	67,885
Total current income tax	478,312		357,951	439,945
Deferred income tax:
Relating to origination and reversal of temporary differences	35,367		101,441	110,542
Impact of change in tax rate			(2,774)
Total deferred income tax	35,367		98,667	110,542
Income tax expense	$ 513,679	$ 17,174	$ 456,618	$ 550,487

Income Tax Expense - Deferred Tax Charged to Other Comprehensive Income (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Income tax relating to components of other comprehensive income [abstract]
Unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income	$ (7,016)		$ 17,005
Remeasurement of defined benefit obligations	4,183		(11,992)	$ 8,642
Impact of change in tax rate			(887)
Total	$ (2,833)	$ (95)	$ 4,126	$ 8,642

Income Tax Expense - Reconciliation of Income Tax Expense and Accounting Profit Before Income Tax (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Reconciliation of income tax expense and accounting profit before income tax [abstract]
Tax calculated based on profit before tax and statutory tax rate	$ 606,917		$ 356,488	$ 566,649
Expenses disallowed by tax regulation	3,055		14,689	10,185
Tax exempted (income) expenses by tax regulation	(165,979)		66,353	(256,788)
Temporary differences not recognized as deferred tax assets	(608)		(10,951)	(85,168)
Prior year income tax under (over) estimation	(5,016)		3,729	67,885
Income tax on unappropriated retained earnings	74,540		28,165	246,684
Impact of change in tax rate			(2,774)
Effect of different tax rates in countries in which the Group operates	770		919	1,040
Income tax expense	$ 513,679	$ 17,174	$ 456,618	$ 550,487

Income Tax Expense - Details of Deferred Tax Assets (Liabilities) (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)	Dec. 31, 2019 USD ($)
Disclosure of the detail of deferred tax assets and liabilities [line items]
Recognized in profit or loss	$ (35,367)	$ (98,667)	$ (110,542)
Deferred tax assets	194,552	226,716	212,372	$ 6,505
Deferred tax liabilities	(309,129)	(308,759)	(174,293)	$ (10,335)
Deferred tax assets unrealized loss on inventories [member]
Disclosure of the detail of deferred tax assets and liabilities [line items]
Beginning balance	7,232	9,132
Effects on initial application of IFRS 9 and IFRS 15		(770)
Recognized in profit or loss	5,468	(1,130)
Ending balance	12,700	7,232	9,132
Property, plant and equipment, deferred tax assets [member]
Disclosure of the detail of deferred tax assets and liabilities [line items]
Beginning balance	64,183	55,494
Recognized in profit or loss	(25,515)	8,689
Ending balance	38,668	64,183	55,494
Provisions [member]
Disclosure of the detail of deferred tax assets and liabilities [line items]
Beginning balance	12,396	21,643
Recognized in profit or loss	(6,796)	(9,247)
Ending balance	5,600	12,396	21,643
Deferred tax assets deferred revenue [member]
Disclosure of the detail of deferred tax assets and liabilities [line items]
Beginning balance	34,156	39,485
Recognized in profit or loss	(6,506)	(5,329)
Ending balance	27,650	34,156	39,485
Net defined benefit liability [member]
Disclosure of the detail of deferred tax assets and liabilities [line items]
Beginning balance	100,743	78,451
Recognized in profit or loss	(3,948)	7,889
Recognized in other comprehensive income	(4,183)	14,403
Ending balance	92,612	100,743	78,451
Unrealized exchange losses deferred tax assets [member]
Disclosure of the detail of deferred tax assets and liabilities [line items]
Beginning balance	3,575	8,167
Effects on initial application of IFRS 9 and IFRS 15		144
Recognized in profit or loss	13,721	(4,736)
Ending balance	17,296	3,575	8,167
Investment tax credit [member]
Disclosure of the detail of deferred tax assets and liabilities [line items]
Beginning balance	4,420
Recognized in profit or loss	(4,420)	4,420
Ending balance		4,420
Other [member]
Disclosure of the detail of deferred tax assets and liabilities [line items]
Beginning balance	11
Recognized in profit or loss	15	11
Ending balance	26	11
Deferred tax asset [member]
Disclosure of the detail of deferred tax assets and liabilities [line items]
Beginning balance	226,716	212,372
Effects on initial application of IFRS 9 and IFRS 15		(626)
Recognized in profit or loss	(27,981)	567
Recognized in other comprehensive income	(4,183)	14,403
Ending balance	194,552	226,716	212,372
Property, plant and equipment, deferred tax liabilities [member]
Disclosure of the detail of deferred tax assets and liabilities [line items]
Beginning balance	(281,594)	(174,293)
Recognized in profit or loss	(7,386)	(107,301)
Ending balance	(288,980)	(281,594)	(174,293)
Deferred tax liabilities, contract assets [member]
Disclosure of the detail of deferred tax assets and liabilities [line items]
Effects on initial application of IFRS 9 and IFRS 15		(8,067)
Recognized in profit or loss		8,067
Financial assets at fair value through other comprehensive income [member]
Disclosure of the detail of deferred tax assets and liabilities [line items]
Beginning balance	(27,165)
Effects on initial application of IFRS 9 and IFRS 15		(8,636)
Recognized in other comprehensive income	7,016	(18,529)
Ending balance	(20,149)	(27,165)
Deferred tax liabilities [member]
Disclosure of the detail of deferred tax assets and liabilities [line items]
Beginning balance	(308,759)	(174,293)
Effects on initial application of IFRS 9 and IFRS 15		(16,703)
Recognized in profit or loss	(7,386)	(99,234)
Recognized in other comprehensive income	7,016	(18,529)
Ending balance	$ (309,129)	$ (308,759)	$ (174,293)

Earnings Per Share - Income and Share Data Used in Basic and Diluted EPS Computations (Detail) $ / shares in Units, $ / shares in Units, shares in Thousands, $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($) $ / shares shares	Dec. 31, 2019 USD ($) $ / shares shares	Dec. 31, 2018 TWD ($) $ / shares shares	Dec. 31, 2017 TWD ($) $ / shares shares
Basic earnings per share, amount after tax
Equity holders of the Company - Continuing operations, amount after tax	$ 2,508,574	$ 83,871	$ 1,325,824	$ 981,929
Equity holders of the Company - Discontinued operations, amount after tax				1,814,953
Profit attributable to equity holders of the Company, amount after tax	2,508,574		1,325,824	2,796,882
Diluted earnings per share, amount after tax
Equity holders of the Company - Continuing operations, amount after tax	2,508,574	83,871	1,325,824	981,929
Equity holders of the Company - Discontinued operations, amount after tax				1,814,953
Equity holders of the Company, amount after tax	$ 2,508,574		$ 1,325,824	$ 2,796,882
Weighted-average number of ordinary shares outstanding	727,111	727,111	802,725	846,686
Diluted earnings per share, weighted-average number of ordinary shares outstanding
Employees' compensations	9,879	9,879	7,626	14,034
Restricted shares	126	126	3,356	5,075
Weighted-average number of ordinary shares outstanding	737,116	737,116	813,707	865,795
Ordinary shares [member]
Basic earnings per share
Equity holders of the Company - Continuing operations, earnings per share \| (per share)	$ 3.45	$ 0.12	$ 1.65	$ 1.16
Equity holders of the Company - Discontinued operations, earnings per share \| (per share)				2.14
Equity holders of the Company - Earnings per share \| (per share)	3.45	0.12	1.65	3.30
Diluted earnings per share
Equity holders of the Company - Continuing operations, earnings per share \| (per share)	3.40	0.11	1.63	1.13
Equity holders of the Company - Discontinued operations, earnings per share \| (per share)				2.10
Equity holders of the Company - Earnings per share \| (per share)	$ 3.40	$ 0.11	$ 1.63	$ 3.23

Non-current Financial Assets at Fair Value Through Profit or Loss - Non-current - Summary of Non-current Financial Assets at Fair Value Through Profit or Loss (Detail) - TWD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financial Assets At Fair Value Through Profit Or Loss [line items]
Financial assets mandatorily measured at fair value through profit or loss	$ 11,038	$ 11,471
Foreign partnership interest [member]
Financial Assets At Fair Value Through Profit Or Loss [line items]
Financial assets mandatorily measured at fair value through profit or loss	10,940	10,940
Valuation adjustments [member]
Financial Assets At Fair Value Through Profit Or Loss [line items]
Financial assets mandatorily measured at fair value through profit or loss	$ 98	$ 531

Non-current Financial Assets at Fair Value Through Profit or Loss - Non-current - Summary of Amounts recognized in Profit or Loss in Relation to Financial Assets at Fair Value Through Profit or Loss (Detail) - TWD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financial Assets At Fair Value Through Profit Or Loss [line items]
Financial assets mandatorily measured at fair value through profit or loss	$ 1,317	$ 1,485
Foreign partnership interest [member]
Financial Assets At Fair Value Through Profit Or Loss [line items]
Financial assets mandatorily measured at fair value through profit or loss	(433)	38
Beneficiary certificates [member]
Financial Assets At Fair Value Through Profit Or Loss [line items]
Financial assets mandatorily measured at fair value through profit or loss	$ 1,750	1,396
Derivative instrument [member]
Financial Assets At Fair Value Through Profit Or Loss [line items]
Financial assets mandatorily measured at fair value through profit or loss		$ 51

Non-current Financial Assets at Fair Value Through Other Comprehensive Income - Summary of Non-current Financial Assets at Fair Value Through Other Comprehensive Income (Detail) - TWD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financial assets at fair value through other comprehensive income [line items]
Designation of equity instruments	$ 121,808	$ 174,357
Foreign unlisted stocks [member]
Financial assets at fair value through other comprehensive income [line items]
Designation of equity instruments	38,534	38,534
Valuation adjustments [member]
Financial assets at fair value through other comprehensive income [line items]
Designation of equity instruments	$ 83,274	$ 135,823

Non-current Financial Assets at Fair Value Through Other Comprehensive Income - Additional Information (Detail)	Dec. 31, 2019 TWD ($)
Financial assets at fair value through other comprehensive income [abstract]
Financial assets at fair value through other comprehensive income were pledged	$ 0

Non-current Financial Assets at Fair Value Through Other Comprehensive Income - Summary Amounts recognized in other comprehensive income in relation to the financial assets at fair value through other comprehensive income (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)
Financial assets at fair value through other comprehensive income [abstract]
Foreign unlisted stocks	$ (52,549)	$ (1,757)	$ 85,022

Investment in Associates - Details of Investment in Associates (Detail) $ in Thousands, $ in Thousands		12 Months Ended
	Apr. 08, 2019	Dec. 31, 2019 TWD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2019 USD ($)
Disclosure of associates [line items]
Carrying amount		$ 3,392,910	$ 3,863,741	$ 113,437
JMC ELECTRONICS CO., LTD. [member]
Disclosure of associates [line items]
Principal place of business		Kaohsiung, Taiwan
Measurement method		Equity method
Carrying amount		$ 249,793	$ 406,792
Shareholding ratio	10.00%	10.00%	19.10%
Nature of relationship		Strategic Investee
Unimos Shanghai [member]
Disclosure of associates [line items]
Principal place of business		Shanghai, PRC
Measurement method		Equity method
Carrying amount		$ 3,143,117	$ 3,456,949
Shareholding ratio		45.02%	45.02%
Nature of relationship		Strategic Investee

Investment in Associates - Additional Information (Detail) $ in Thousands, $ in Thousands		1 Months Ended	12 Months Ended
	Apr. 08, 2019 TWD ($) shares	Jan. 31, 2018 TWD ($)	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Disclosure of associates [line items]
Acquisition of investment in associate					$ 794,694	$ 1,373,486
Share of profit (loss) of investment associates			$ 154,926		(300,101)
Cash consideration from disposals of investment in associates			1,180,179	$ 39,458
Gain on disposal of investment in associates			973,609	$ 32,551		$ 16,929
JMC ELECTRONICS CO., LTD. [member]
Disclosure of associates [line items]
Investment in associates at fair value			$ 807,000		$ 2,081,900
Number of common shares disposed \| shares	9,100,000
Percentage of ownership interest in associate	10.00%		10.00%	10.00%	19.10%
Cash consideration from disposals of investment in associates	$ 1,180,179
Gain on disposal of investment in associates	$ 973,609
Unimos Shanghai [member]
Disclosure of associates [line items]
Acquisition of investment in associate		$ 794,694
Percentage of ownership interest in associate			45.02%	45.02%	45.02%

Investment in Associates - Summarized Financial Information for Investment in Material Associates (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)	Dec. 31, 2019 USD ($)
Disclosure of associates [line items]
Current assets	$ 11,762,346		$ 11,888,143		$ 393,258
Non-current assets	22,543,541		21,245,575		753,712
Current liabilities	(5,018,861)		(5,239,833)		(167,799)
Non-current liabilities	(9,756,441)		(9,872,712)		(326,193)
Carrying amount	3,392,910		3,863,741		$ 113,437
Revenue	20,337,881	$ 679,969	18,480,027	$ 17,940,855
Profit (loss) for the year from continuing operations	2,508,574	83,871	1,325,824	981,929
Other comprehensive income (loss), net of income tax	(127,266)	(4,255)	(32,829)	(189,902)
Total comprehensive income (loss)	2,381,308	$ 79,616	1,292,995	2,606,980
Unimos Shanghai [member]
Disclosure of associates [line items]
Current assets	3,042,377		3,946,082
Non-current assets	3,499,819		3,254,687
Current liabilities	(459,502)		(554,160)
Non-current liabilities	(448,929)		(442,306)
Total net assets	5,633,765		6,204,303
Share in associate's net assets	2,536,558		2,793,438
Depreciable assets	584,441		644,718
Goodwill	22,118		22,118
Inter-company transactions and amortization			(3,325)
Carrying amount	3,143,117		3,456,949
Revenue	1,584,648		1,334,196	1,141,415
Profit (loss) for the year from continuing operations	(352,008)		(629,303)	(348,472)
Total comprehensive income (loss)	(352,008)		(629,303)	(348,472)
Dividends received from the associate
JMC ELECTRONICS CO., LTD. [member]
Disclosure of associates [line items]
Current assets	1,347,546		1,106,789
Non-current assets	2,457,975		1,699,498
Current liabilities	(888,184)		(817,697)
Non-current liabilities	(660,111)		(103,922)
Total net assets	2,257,226		1,884,668
Share in associate's net assets	225,723		359,972
Goodwill	24,070		46,820
Carrying amount	249,793		406,792
Revenue	3,017,155		1,931,008	1,322,928
Profit (loss) for the year from continuing operations	524,347		219,544	4,414
Other comprehensive income (loss), net of income tax	48,211		(14,074)	2,903
Total comprehensive income (loss)	572,558		205,470	7,317
Dividends received from the associate	$ 20,000		$ 5,730	$ 14,325

Financial Assets at Amortized Cost - Schedule of Income from Financial Assets at Amortized Cost (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2019 USD ($)
Financial Instruments At Amortised Cost Category[abstract]
Time deposits	$ 168,970	$ 169,168
Time deposits		30,715
Restricted bank deposits	68,450	68,388
Non-current financial assets at amortized cost	68,450	99,103	$ 2,289
Interest income	$ 4,467	$ 920

Property, Plant and Equipment, Net - Summary of Property, Plant and Equipment, Net (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	$ 16,819,621		$ 15,265,311
Effects on initial application of IFRS 16	(31,904)
Adjusted Balance On Property Plant And Equipment	16,787,717
Additions	4,896,656		4,945,570
Disposals	(25,785)		(14,716)
Reclassifications	26,618		0
Depreciation expenses	(3,695,815)		(3,376,579)
Impairment losses	(9,938)			$ (956)
Exchange adjustments	(9)		35
Ending Balance	17,979,444	$ 601,118	16,819,621	15,265,311
Land [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	452,738		452,738
Adjusted Balance On Property Plant And Equipment	452,738
Additions	0		0
Disposals	0		0
Reclassifications	0		0
Depreciation expenses	0		0
Exchange adjustments			0
Ending Balance	452,738		452,738	452,738
Buildings [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	3,908,731		3,919,086
Adjusted Balance On Property Plant And Equipment	3,908,731
Additions	116,238		247,186
Disposals	0		0
Reclassifications	455,792		199,724
Depreciation expenses	(384,832)		(457,265)
Exchange adjustments			0
Ending Balance	4,095,929		3,908,731	3,919,086
Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	10,232,093		8,813,727
Adjusted Balance On Property Plant And Equipment	10,232,093
Additions	2,334,358		2,445,313
Disposals	(16,033)		(904)
Reclassifications	1,111,715		1,154,663
Depreciation expenses	(2,489,070)		(2,180,718)
Impairment losses	(9,938)
Exchange adjustments	(4)		12
Ending Balance	11,163,121		10,232,093	8,813,727
Tools [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	742,179		690,469
Adjusted Balance On Property Plant And Equipment	742,179
Additions	781,465		591,229
Disposals	(9,336)		(11,745)
Reclassifications	7,880		7,604
Depreciation expenses	(625,712)		(535,378)
Exchange adjustments			0
Ending Balance	896,476		742,179	690,469
Other equipment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	413,988		420,572
Effects on initial application of IFRS 16	(31,904)
Adjusted Balance On Property Plant And Equipment	382,084
Additions	224,287		172,652
Disposals	(416)		(2,067)
Reclassifications	25,042		26,026
Depreciation expenses	(196,201)		(203,218)
Exchange adjustments	(5)		23
Ending Balance	434,791		413,988	420,572
Construction in progress and equipment to be inspected [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	1,069,892		968,719
Adjusted Balance On Property Plant And Equipment	1,069,892
Additions	1,440,308		1,489,190
Disposals	0		0
Reclassifications	(1,573,811)		(1,388,017)
Depreciation expenses	0		0
Exchange adjustments			0
Ending Balance	936,389		1,069,892	968,719
Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	67,064,936		63,638,420
Ending Balance	70,401,687		67,064,936	63,638,420
Gross carrying amount [member] \| Land [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	452,738		452,738
Ending Balance	452,738		452,738	452,738
Gross carrying amount [member] \| Buildings [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	10,254,531		9,809,970
Ending Balance	10,821,972		10,254,531	9,809,970
Gross carrying amount [member] \| Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	48,274,171		45,778,207
Ending Balance	51,244,512		48,274,171	45,778,207
Gross carrying amount [member] \| Tools [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	4,402,711		4,004,703
Ending Balance	5,008,321		4,402,711	4,004,703
Gross carrying amount [member] \| Other equipment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	2,610,893		2,624,083
Ending Balance	1,937,755		2,610,893	2,624,083
Gross carrying amount [member] \| Construction in progress and equipment to be inspected [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	1,069,892		968,719
Ending Balance	936,389		1,069,892	968,719
Accumulated depreciation and impairment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	(50,245,315)		(48,373,109)
Ending Balance	(52,422,243)		(50,245,315)	(48,373,109)
Accumulated depreciation and impairment [member] \| Land [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	0		0
Ending Balance	0		0	0
Accumulated depreciation and impairment [member] \| Buildings [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	(6,345,800)		(5,890,884)
Ending Balance	(6,726,043)		(6,345,800)	(5,890,884)
Accumulated depreciation and impairment [member] \| Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	(38,042,078)		(36,964,480)
Ending Balance	(40,081,391)		(38,042,078)	(36,964,480)
Accumulated depreciation and impairment [member] \| Tools [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	(3,660,532)		(3,314,234)
Ending Balance	(4,111,845)		(3,660,532)	(3,314,234)
Accumulated depreciation and impairment [member] \| Other equipment [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	(2,196,905)		(2,203,511)
Ending Balance	(1,502,964)		(2,196,905)	(2,203,511)
Accumulated depreciation and impairment [member] \| Construction in progress and equipment to be inspected [member]
Disclosure of detailed information about property, plant and equipment [Line Items]
Beginning Balance	0		0
Ending Balance	$ 0		$ 0	$ 0

Property, Plant and Equipment, Net - Capitalization Interest and Capitalization Interest Rate Applied Related to Property, Plant and Equipment (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [abstract]
Capitalization interest	$ 15,114	$ 18,542
Capitalization interest rate applied	1.7822%	1.7582%

Leasing arrangements - leasee - summary of carrying amount of right-of-use assets and the depreciation expenses (Detail) - 12 months ended Dec. 31, 2019 $ in Thousands, $ in Thousands	TWD ($)	USD ($)
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amount	$ 687,068	$ 22,971
Depreciation expenses	(36,099)
Land [member]
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amount	669,967
Depreciation expenses	(22,657)
Buildings [member]
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amount	15,043
Depreciation expenses	(7,113)
Machinery and equipment [member]
Disclosure of quantitative information about right-of-use assets [line items]
Depreciation expenses	(4,520)
Others [member]
Disclosure of quantitative information about right-of-use assets [line items]
Carrying amount	2,058
Depreciation expenses	$ (1,809)

Leasing arrangements - leasee - Summary of profit and loss accounts relating to lease contracts (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)
Items affecting profit or loss
Interest expense on lease liabilities	$ 14,349
Expense on short-term lease contracts	$ 230,589

Leasing arrangements - leasee - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)
Statement [line items]
Additions to right of use asset	$ 11,183
Payments of lease liabilities	$ 273,709
Top of range [member]
Statement [line items]
Lease term	30 years
Bottom of range [member]
Statement [line items]
Lease term	2 years

Inventories - Summary of Inventories (Detail) - TWD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of inventories [Line Items]
Raw materials	$ 1,767,642	$ 1,778,835
Gross carrying amount [member]
Disclosure of inventories [Line Items]
Raw materials	1,831,140	1,814,992
Allowance for impairment losses [member]
Disclosure of inventories [Line Items]
Raw materials	$ (63,498)	$ (36,157)

Inventories - Cost of Inventories Recognized as an Expense (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Analysis of income and expense [abstract]
Cost of revenue	$ 16,372,032		$ 15,057,605
Loss on abandonment	12,369		5,497
Allowance for (reversal of) inventory valuation and obsolescence loss	27,341		(13,070)
Cost of revenue	$ 16,411,742	$ 548,704	$ 15,050,032	$ 14,703,729

Accounts and notes receivable - Summary of Accounts and notes receivable (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Jan. 01, 2018 TWD ($)
Disclosure of financial assets [Line Items]
Accounts and notes receivable	$ 4,453,669	$ 148,902	$ 4,747,288
Accounts receivable [member]
Disclosure of financial assets [Line Items]
Accounts and notes receivable	4,454,255		4,747,834	$ 4,013,705
Notes receivable [member]
Disclosure of financial assets [Line Items]
Accounts and notes receivable	765		1,595
Loss allowance [member]
Disclosure of financial assets [Line Items]
Accounts and notes receivable	$ (1,351)		$ (2,141)

Accounts and notes receivable - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Jan. 01, 2018 TWD ($)
Disclosure of financial assets [Line Items]
Accounts receivable from contract with customers	$ 4,453,669	$ 148,902	$ 4,747,288
Accounts receivable [member]
Disclosure of financial assets [Line Items]
Accounts receivable from contract with customers	$ 4,454,255		$ 4,747,834	$ 4,013,705
Bottom of range [member]
Disclosure of financial assets [Line Items]
Credit term granted to customers	30 days
Top of range [member]
Disclosure of financial assets [Line Items]
Credit term granted to customers	90 days

Accounts and notes receivable - Aging of Accounts Receivable which are Past Due but not Impaired (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Jan. 01, 2018 TWD ($)
Disclosure of financial assets [Line Items]
Accounts and notes receivable	$ 4,453,669	$ 148,902	$ 4,747,288
Accounts and notes receivable [member]
Disclosure of financial assets [Line Items]
Accounts and notes receivable	4,454,255		4,747,834	$ 4,013,705
Accounts and notes receivable [member] \| Current [member]
Disclosure of financial assets [Line Items]
Accounts and notes receivable	4,440,846		4,596,895
Accounts and notes receivable [member] \| Within 1 month [member]
Disclosure of financial assets [Line Items]
Accounts and notes receivable	13,733		18,807
Accounts and notes receivable [member] \| 1 - 2 months [member]
Disclosure of financial assets [Line Items]
Accounts and notes receivable	$ 441		131,787
Accounts and notes receivable [member] \| 2 - 3 months [member]
Disclosure of financial assets [Line Items]
Accounts and notes receivable			1,436
Accounts and notes receivable [member] \| 3 - 4 months [member]
Disclosure of financial assets [Line Items]
Accounts and notes receivable			180
Accounts and notes receivable [member] \| Over 4 months [member]
Disclosure of financial assets [Line Items]
Accounts and notes receivable			$ 324

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)
Cash and cash equivalents [abstract]
Cash on hand and petty cash	$ 470		$ 470
Checking accounts and demand deposits	915,134		1,396,302
Time deposits	3,788,480		3,245,750
Cash and cash equivalents	$ 4,704,084	$ 157,275	$ 4,642,522

Cash and Cash Equivalents - Additional Information (Detail)	Dec. 31, 2019 TWD ($)
Cash and cash equivalents [abstract]
Cash and cash equivalents pledge	$ 0

Non-current Assets Held for Sale and Discontinued Operations - Additional Information (Detail) $ in Thousands	1 Months Ended
	Mar. 31, 2017 TWD ($)
Noncurrent assets or disposal groups classified as held for sale or as held for distribution to owners [Line Items]
Cash consideration	$ 2,230,544
Gain on disposal of discontinued operation	$ 1,843,234
Percentage of disposal of equity interest	54.98%
Fair value of gain on disposal of equity interest	$ 999,630
Percentage of fair value gain on remeasurement of retained investment	45.02%
Fair value of gain on remeasurement of retained investment	$ 843,604
Unimos Shanghai [member]
Noncurrent assets or disposal groups classified as held for sale or as held for distribution to owners [Line Items]
Equity interest in subsidiary to be sold	54.98%

Non-current Assets Held for Sale and Discontinued Operations - Cash Flow Information of Discontinued Operations (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017 TWD ($)
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
Net cash used in operating activities	$ (109,079)
Net cash used in investing activities	(272,925)
Net cash generated from financing activities	461,312
Effect of foreign exchange rate changes	(19,874)
Net increase (decrease) in cash and cash equivalents	$ 59,434

Non-current Assets Held for Sale and Discontinued Operations - Cumulative Income or Expense Recognized in Other Comprehensive Income Relating to Disposal Group Classified as Held for Sale (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017 TWD ($)
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [abstract]
Exchange differences on translation of foreign operations	$ (287,645)

Non-current Assets Held for Sale and Discontinued Operations - Results of Discontinued Operations (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Noncurrent assets or disposal groups classified as held for sale or as held for distribution to owners [Line Items]
Revenue	$ 20,337,881	$ 679,969	$ 18,480,027	$ 17,940,855
Cost of revenue	(16,411,742)	(548,704)	(15,050,032)	(14,703,729)
Other operating income (expenses), net	92,928	3,107	147,514	692,834
Loss from discontinued operations after income tax	(3,022,253)	(101,045)	(1,782,442)	(1,532,416)
Profit (loss) from discontinued operations				1,814,953
Discontinued operations: Unimos Shanghai [member]
Noncurrent assets or disposal groups classified as held for sale or as held for distribution to owners [Line Items]
Revenue				227,095
Cost of revenue				(195,078)
Operating expenses				(58,840)
Other operating income (expenses), net				1,429
Non-operating income (expenses), net				(2,887)
Loss from discontinued operations after income tax				(28,281)
Income tax expense				0
Loss from discontinued operations after income tax				(28,281)
Gain on disposal of discontinued operations				1,843,234
Profit (loss) from discontinued operations				$ 1,814,953

Issued Capital - Additional Information (Detail) $ / shares in Units, $ in Thousands, $ in Thousands		12 Months Ended
	Aug. 15, 2018 TWD ($) shares	Dec. 31, 2019 TWD ($) $ / shares shares	Dec. 31, 2018 TWD ($) shares	Dec. 31, 2017 shares	Dec. 31, 2019 USD ($) shares
Disclosure of classes of share capital [line items]
Ordinary shares par value \| $ / shares		$ 10
Number of shares outstanding		727,240			727,240
Percentage of capital reduction	15.00%
Amount of capital reduction \| $	$ 1,329,446
Capital reduction				0
Authorised capital \| $		$ 9,700,000
Number of shares authorised		970,000			970,000
Paid in capital		$ 7,272,401	$ 7,528,577		$ 243,143
Ordinary shares [member]
Disclosure of classes of share capital [line items]
Number of shares outstanding		96,035			96,035
Capital reduction	132,945,000		(128,422,000)
American depositary shares [member]
Disclosure of classes of share capital [line items]
Number of shares represented by each unit of ADS		20
Number of shares outstanding		4,801,737			4,801,737

Issued Capital - Movement of Ordinary Shares Issued (Detail) - shares shares in Thousands		12 Months Ended
	Aug. 15, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of classes of share capital [line items]
Capital reduction				0
Ordinary shares [member]
Disclosure of classes of share capital [line items]
Beginning balance		727,265	856,059	856,754
Restricted shares – cancelled		(25)	(349)	(542)
Restricted shares – uncancelled			(23)	(153)
Capital reduction	132,945		(128,422)
Ending balance		727,240	727,265	856,059

Capital Surplus and Retained Earnings - Details of Capital Surplus (Detail) $ in Thousands, $ in Thousands	5 Months Ended	12 Months Ended
	Aug. 06, 2019 TWD ($)	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Statement [LineItems]
Beginning balance		$ 6,263,553
Share-based payments		822		$ 41,043	$ 123,021
Cash distribution from capital surplus					(599,728)
Capital reduction				(1,284,223)	0
Cancellation of treasury stock	$ 962,503
Ending balance		6,050,787	$ 202,300	6,263,553
Capital surplus [member]
Statement [LineItems]
Beginning balance		6,263,553		6,271,448	6,888,826
Share-based payments		(412)		(7,967)	(17,650)
Cash distribution from capital surplus					(599,728)
Capital reduction				72
Cancellation of treasury stock		(212,354)
Ending balance		6,050,787		6,263,553	6,271,448
Share premium [member] \| Capital surplus [member]
Statement [LineItems]
Beginning balance		5,873,743		5,873,743	6,473,471
Cash distribution from capital surplus					(599,728)
Cancellation of treasury stock		(199,501)
Ending balance		5,674,242		5,873,743	5,873,743
Employee restricted shares [member] \| Capital surplus [member]
Statement [LineItems]
Beginning balance		382,506		390,401	408,051
Share-based payments		(412)		(7,967)	(17,650)
Capital reduction				72
Cancellation of treasury stock		(12,853)
Ending balance		369,241		382,506	390,401
Others [member] \| Capital surplus [member]
Statement [LineItems]
Beginning balance		7,304		7,304	7,304
Ending balance		$ 7,304		$ 7,304	$ 7,304

Capital Surplus and Retained Earnings - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2019
Disclosure of reserves within equity [abstract]
Maximum percentage of capital surplus to paid-in-capital required by the ROC Securities and Exchange Act	10.00%
Percentage of income transferred to legal reserve	10.00%
Threshold percentage over capital stock to be distributed out of legal reserve	25.00%

Capital Surplus and Retained Earnings - Details of Retained Earnings (Detail) - TWD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of reserves within equity [abstract]
Legal reserve	$ 110,308	$ 302,653	$ 28,680
Cash dividend	$ 872,718	$ 256,806	$ 257,026
Cash dividend, cash distribution per share	$ 1.20	$ 0.30	$ 0.30
Cash distribution from capital surplus			$ 599,728
Cash distribution from capital surplus, cash distribution per share			$ 0.70

Other reserve - Summary of Other Reserve (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Disclosure of Other Reserve [Line Items]
Employee restricted shares - The company			$ (1,701)
Disposal of investment in associates	$ 973,609	$ 32,551		$ 16,929
Foreign currency translation reserve [member]
Disclosure of Other Reserve [Line Items]
Beginning balance	14,516		65,593	10,600
Adjust Balance on Other Reserve			65,593
Currency translation differences - The company	(104,198)		(51,077)	(232,652)
Currency translation differences - Disposal of a subsidiary				287,645
Ending balance	(89,682)		14,516	65,593
Amounts recognized in other comprehensive income (loss) and accumulated in equity relating to non-current assets held for sale [member]
Disclosure of Other Reserve [Line Items]
Beginning balance				287,645
Currency translation differences - Disposal of a subsidiary				(287,645)
Unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income [member]
Disclosure of Other Reserve [Line Items]
Beginning balance	106,898
Effect on initial application of IFRS 9			42,843
Adjust Balance on Other Reserve			42,843
Evaluation adjustment - The Company	(52,549)		85,022
Evaluation adjustment - Associates	5,093		(2,438)
Evaluation adjustment related tax - The Company	7,016		(18,529)
Disposal of investment in associates	(72)
Ending balance	66,386		106,898
Unrealized gain on valuation of available -for-sale financial assets [member]
Disclosure of Other Reserve [Line Items]
Beginning balance			678
Effect on initial application of IFRS 9			(678)
Evaluation adjustment - Associates				678
Ending balance				678
Unearned employee awards [member]
Disclosure of Other Reserve [Line Items]
Beginning balance	(1,701)		(54,570)	(200,204)
Effect on initial application of IFRS 9			0
Adjust Balance on Other Reserve			(54,570)
Employee restricted shares - The company	1,701		52,869	145,634
Ending balance			(1,701)	(54,570)
Other reserves [member]
Disclosure of Other Reserve [Line Items]
Beginning balance	119,713		11,701	98,041
Effect on initial application of IFRS 9			42,165
Adjust Balance on Other Reserve			53,866
Currency translation differences - The company	(104,198)		(51,077)	(232,652)
Employee restricted shares - The company	1,701		52,869	145,634
Evaluation adjustment - The Company	(52,549)		85,022
Evaluation adjustment - Associates	5,093		(2,438)	678
Evaluation adjustment related tax - The Company	7,016		(18,529)
Disposal of investment in associates	(72)
Ending balance	$ (23,296)		$ 119,713	$ 11,701

Treasury Stock - Additional Information (Detail) shares in Thousands, $ in Thousands	5 Months Ended
	Aug. 06, 2019 TWD ($) shares
Statement [line items]
Approval for number of treasury stock cancelled \| shares	25,570
Cancellation of treasury stock \| $	$ 962,503

Treasury Stock - Movement of Treasury Stock (Detail) - TWD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Capital reduction		0
Capital reduction	$ 1,284,223	$ 0
Ending balance	$ 962,503
Treasury stock [member]
Treasury stock shares at beginning balance	30,085	30,085
Capital reduction	(4,515)
Treasury stock shares at ending balance	25,570	30,085
Beginning balance	$ 1,007,654	$ 1,007,654
Capital reduction	(45,151)
Ending balance	$ 962,503	$ 1,007,654

Long-term Bank Loans - Summary of Long-term Bank Loans (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2019 USD ($)
Disclosure of detailed information about borrowings [Line Items]
Syndicated bank loan	$ 9,041,645	$ 9,789,518
Less:Fee on syndicated bank loan	(24,355)	(32,482)
Less: Current portion (fee included)	(748,419)	(747,422)	$ (25,023)
Syndicated bank loans, excluding current portion	8,293,226	9,042,096	$ 277,273
Long-term bank loans [Member]
Disclosure of detailed information about borrowings [Line Items]
Unused credit lines of long-term bank loans	$ 1,800,000	$ 1,800,000
Gross carrying amount [member]
Disclosure of detailed information about borrowings [Line Items]
Interest rate range	1.7895%	1.7895%	1.7895%
Gross carrying amount [member] \| Syndicated bank loans repayable from November 2018 to May 2023 [member]
Disclosure of detailed information about borrowings [Line Items]
Syndicated bank loan	$ 9,066,000	$ 9,822,000
Period and payment term	Borrowing period is from May 30, 2018 to May 30, 2023; interest is repayable monthly; principal is repayable semi-annually from November 30, 2018	Borrowing period is from May 30, 2018 to May 30, 2023; interest is repayable monthly; principal is repayable semi-annually from November 30, 2018

Long-term Bank Loans - Additional Information (Detail) $ in Billions	May 15, 2018 TWD ($) Bank	May 16, 2016 TWD ($) Bank
Disclosure of detailed information about borrowings [Line Items]
Number of banks in syndicate \| Bank	11	10
Syndicated loan [member]
Disclosure of detailed information about borrowings [Line Items]
Principal amount of loan \| $	$ 12.0	$ 13.2
Maturity of loan	five years	five years

Retirement Benefit Plans - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($) Unit	Dec. 31, 2019 USD ($) Unit	Dec. 31, 2018 TWD ($)
Disclosure of defined benefit plans [Line Items]
Defined benefit plans expected contribution	$ 27,337	$ 0
Weighted average duration of defined benefit obligation	12 years 9 months 18 days	12 years 9 months 18 days
Defined benefit pension plan [Member]
Disclosure of defined benefit plans [Line Items]
Number of units accrued in first tranche	2	2
Duration of first tranche	First 15 years	First 15 years
Number of units accrued in second tranche	1	1
Duration of second tranche	Thereafter 15 years	Thereafter 15 years
Maximum number of units accruable under the pension plan	45	45
Benefit measurement period	6 months	6 months
Employer contribution percentage	2.00%	2.00%
Defined contribution pension plan [member]
Disclosure of defined benefit plans [Line Items]
Employer contribution percentage	6.00%	6.00%	6.00%
Pension costs under defined contribution pension plans \| $	$ 187,502		$ 193,047

Retirement Benefit Plans - Defined Benefit Plans Amounts Recognized in Statements of Financial Position (Detail) - TWD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Surplus (deficit) in plan [abstract]
Present value of defined benefit obligations	$ (901,159)	$ (910,081)
Fair value of plan assets	421,052	389,316
Net defined benefit liability	$ (480,107)	$ (520,765)	$ (478,526)

Retirement Benefit Plans - Movements in Net Defined Benefit Liability (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of net defined benefit liability (asset) [Line Items]
Beginning balance	$ (520,765)	$ (478,526)
Current service cost	(332)	(382)
Interest (expense) income	(6,339)	(8,138)
Total	(527,436)	(487,046)
Return of plan assets (excluding the amount included in interest income or expense)	12,601	8,145
Financial assumption movement effect	(27,993)	(56,934)
Experience adjustments	36,308	(11,172)
Gain (loss) on remeasurement, net defined benefit liability (asset)	20,916	(59,961)
Pension fund contribution	26,413	26,242
Ending balance	(480,107)	(520,765)
Present Value of Defined Benefit Obligation [member]
Disclosure of net defined benefit liability (asset) [Line Items]
Beginning balance	(910,081)	(838,543)
Current service cost	(332)	(382)
Interest (expense) income	(11,170)	(14,429)
Total	(921,583)	(853,354)
Financial assumption movement effect	(27,993)	(56,934)
Experience adjustments	36,308	(11,172)
Gain (loss) on remeasurement, net defined benefit liability (asset)	8,315	(68,106)
Paid pension	12,109	11,379
Ending balance	(901,159)	(910,081)
Fair Value of Plan Assets [member]
Disclosure of net defined benefit liability (asset) [Line Items]
Beginning balance	389,316	360,017
Interest (expense) income	4,831	6,291
Total	394,147	366,308
Return of plan assets (excluding the amount included in interest income or expense)	12,601	8,145
Gain (loss) on remeasurement, net defined benefit liability (asset)	12,601	8,145
Pension fund contribution	26,413	26,242
Paid pension	(12,109)	(11,379)
Ending balance	$ 421,052	$ 389,316

Retirement Benefit Plans - Principal Actuarial Assumptions Used and Sensitivity Analysis of Present Value of Defined Benefit Obligation Effected by Changes of Principal Actuarial Assumptions (Detail)	Dec. 31, 2019	Dec. 31, 2018
Disclosure of sensitivity analysis for actuarial assumptions [abstract]
Discount rate	1.00%	1.25%
Future salary increases	3.50%	3.50%

Retirement Benefit Plans - Sensitivity Analysis of Present Value of Defined Benefit Obligations Effected by Changes of Significant Actuarial Assumptions (Detail) - TWD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Actuarial assumption of discount rates [member]
Disclosure of sensitivity analysis for actuarial assumptions [Line Items]
Percentage increase in assumption	0.25%	0.25%
Effect on present value of defined benefit obligations due to increase in assumption	$ (27,993)	$ (29,052)
Percentage decrease in assumption	0.25%	0.25%
Effect on present value of defined benefit obligations due to decrease in assumption	$ 29,284	$ 30,430
Actuarial assumption of expected rates of salary increases [member]
Disclosure of sensitivity analysis for actuarial assumptions [Line Items]
Percentage increase in assumption	0.25%	0.25%
Effect on present value of defined benefit obligations due to increase in assumption	$ 28,501	$ 29,692
Percentage decrease in assumption	0.25%	0.25%
Effect on present value of defined benefit obligations due to decrease in assumption	$ (27,407)	$ (28,513)

Retirement Benefit Plans - Analysis of Timing of the Future Pension Payment (Detail) $ in Thousands	Dec. 31, 2019 TWD ($)
Disclosure of net defined benefit liability (asset) [Line Items]
Defined benefit plan expected future pension payments	$ 360,296
Within 1 year [member]
Disclosure of net defined benefit liability (asset) [Line Items]
Defined benefit plan expected future pension payments	35,272
1-2 years [member]
Disclosure of net defined benefit liability (asset) [Line Items]
Defined benefit plan expected future pension payments	34,647
2-5 years [member]
Disclosure of net defined benefit liability (asset) [Line Items]
Defined benefit plan expected future pension payments	122,670
5-10 years [member]
Disclosure of net defined benefit liability (asset) [Line Items]
Defined benefit plan expected future pension payments	$ 167,707

Current Provisions - Movements in Provisions (Detail) - 12 months ended Dec. 31, 2019 $ in Thousands, $ in Thousands	TWD ($)	USD ($)
Disclosure of other provisions [Line Items]
Beginning balance	$ 29,352
Ending balance	1,998	$ 67
Provisions for deficiency compensation [member]
Disclosure of other provisions [Line Items]
Beginning balance	29,352
Provision	5,204
Reversal	(1,967)
Payment	(30,591)
Ending balance	$ 1,998

Current Refund Liabilities - Summary of Movements in Refund Liabilities (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of refund liability [abstract]
Beginning balance	$ 32,627	$ 70,156
Provision	63,863	44,950
Reversal		(7,413)
Payment	(70,490)	(75,066)
Ending balance	$ 26,000	$ 32,627

Significant Commitments and Contingencies - Future Minimum Lease Obligation Payable under Operating Lease Contracts (Detail) $ in Thousands	Dec. 31, 2018 TWD ($)
Disclosure of finance lease and operating lease by lessee [Line Items]
Minimum finance lease payments payable	$ 320,214
Within 1 year [member]
Disclosure of finance lease and operating lease by lessee [Line Items]
Minimum finance lease payments payable	68,631
1-5 years [member]
Disclosure of finance lease and operating lease by lessee [Line Items]
Minimum finance lease payments payable	140,137
Over 5 years [member]
Disclosure of finance lease and operating lease by lessee [Line Items]
Minimum finance lease payments payable	$ 111,446

Significant Commitments and Contingencies - Capital Expenditures that are Contracted for, but not Provided for (Detail) - TWD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [abstract]
Property plant and equipment, Contracted capital expenditures	$ 1,640,712	$ 2,508,797

Significant Commitments and Contingencies - Additional Information (Detail) - TWD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Capital commitments [abstract]
Amount guaranteed by Bank of Taiwan	$ 100,800	$ 97,500

Supplementary Cash Flow Information - Partial Cash Paid for Investing and Financing Activities (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Statement of cash flows [abstract]
Purchase of property, plant and equipment	$ 4,896,656		$ 4,945,570	$ 4,849,331
Add: Beginning balance of payable to contractors and equipment suppliers	1,516,735		713,313	839,983
Add :Beginning balance of payable on lease			29,842	94,952
Less: Ending balance of payable to contractors and equipment suppliers	(972,770)		(1,516,735)	(878,065)
Less:Ending balance of payable on lease			(17,792)	(84,192)
Less: Transfer from prepaid equipment (shown as "Other non-current assets")				(139,304)
Cash paid during the year	$ 5,440,621	$ 181,900	$ 4,154,198	4,682,705
Disposal of a subsidiary				2,166,151
Add: Ending balance of other payables				64,393
Less: Cash and cash equivalents of discontinued operations				(449,331)
Cash received from disposal of a subsidiary				$ 1,781,213

Supplementary Cash Flow Information - Partial Cash Paid for Investing and Financing Activities (Parenthetical) (Detail) - TWD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Supplementary Cash Flow Information [line items]
Other payables paid in 2018		$ 64,393
Unimos Shanghai [member]
Disclosure Of Supplementary Cash Flow Information [line items]
Other payables paid in 2018	$ 64,393

Supplementary Cash Flow Information - Reconciliation of Liabilities Arising from Financing Activities (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	$ 9,790,610	$ 10,612,745	$ 10,751,409
Effects on initial application of IFRS 16	884,275
Adjusted balance at January 1, 2019	10,674,885
Changes in cash flow from financing activities	(804,608)	(859,382)	(155,379)
Adjustment to right-of-use assets	(148,512)
Reclassification to payable on equipment from lease liabilities	(9,000)
Amortization Loan Fees	8,577	37,247	16,715
Amortization Of Interest Expense	14,349
Ending balance	9,735,691	9,790,610	10,612,745
Long-term bank loans (include the current portion) [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	9,789,518	9,642,021	10,750,005
Adjusted balance at January 1, 2019	9,789,518
Changes in cash flow from financing activities	(756,450)	110,250	(1,124,699)
Amortization Loan Fees	8,577	37,247	16,715
Ending balance	9,041,645	9,789,518	9,642,021
Short-term bank loans [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance		969,353
Changes in cash flow from financing activities		(969,353)	969,353
Ending balance			969,353
Guarantee deposits [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Beginning balance	1,092	1,371	1,404
Adjusted balance at January 1, 2019	1,092
Changes in cash flow from financing activities	3	(279)	(33)
Ending balance	1,095	$ 1,092	$ 1,371
Lease liabilities [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Effects on initial application of IFRS 16	884,275
Adjusted balance at January 1, 2019	884,275
Changes in cash flow from financing activities	(48,161)
Adjustment to right-of-use assets	(148,512)
Reclassification to payable on equipment from lease liabilities	(9,000)
Amortization Of Interest Expense	14,349
Ending balance	$ 692,951

Related Party Transactions - Summary of Names of Related Parties and Relationship (Detail)	12 Months Ended
	Dec. 31, 2019
Unimos Shanghai [member]
Disclosure of transactions between related parties [Line Items]
Relationship	Associate
JMC ELECTRONICS CO., LTD. [member]
Disclosure of transactions between related parties [Line Items]
Relationship	Associate

Related Party Transactions - Summary of Purchases of Materials (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
JMC ELECTRONICS CO., LTD. [member]
Disclosure of transactions between related parties [Line Items]
Purchases of materials	$ 9	$ 132,494	$ 130

Related Party Transactions - Summary of Significant Related Party Transactions (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Unimos Shanghai [member]
Disclosure of transactions between related parties [Line Items]
Subcontracting fee	$ 17	$ 41,183

Related Party Transactions - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018 TWD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 TWD ($)
Disclosure of transactions between related parties [Line Items]
Acquisition of investment in associate	$ 794,694		$ 1,373,486
ChipMOS BVI and Unimos Shanghai [member]
Disclosure of transactions between related parties [Line Items]
Acquisition of investment in associate	$ 794,694	$ 25,962	$ 1,373,486

Related Party Transactions - Summary of Disposal of Property, Plant and Equipment (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Disclosure of transactions between related parties [Line Items]
Selling price	$ 21,434	$ 717	$ 18,160	$ 306,634
Gain on disposal	$ 20,271		$ 14,274	132,777
Unimos Shanghai [member]
Disclosure of transactions between related parties [Line Items]
Selling price				21,982
Gain on disposal				$ 20,240

Related Party Transactions - Key Management Personnel Compensation (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of transactions between related parties [abstract]
Salaries and other short-term employee benefits	$ 178,713	$ 151,095	$ 188,105
Post-employment compensation	2,049	2,067	5,622
Share-based payments		6,763	18,736
Total key management personnel compensation	$ 180,762	$ 159,925	$ 212,463

Pledged assets - Certain Assets Provided as Collateral Mainly for Long-term Bank Loans and Leases (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Statement [LineItems]
Purpose	Lease and bank loan
Non-current financial assets at amortized cost	$ 68,450	$ 68,388
Assets pledged as collateral for liabilities	$ 8,723,029	9,740,626
Land [member]
Statement [LineItems]
Purpose	Bank loan
Property, plant and equipment, net	$ 452,738	452,738
Buildings [member]
Statement [LineItems]
Purpose	Bank loan
Property, plant and equipment, net	$ 4,095,929	3,908,731
Machinery and equipment [member]
Statement [LineItems]
Purpose	Bank loan
Property, plant and equipment, net	$ 4,105,912	$ 5,310,769

Financial Risk Management and Fair Values of Financial Instruments - Summary of Financial Instruments by Category (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)
Financial assets at fair value through profit or loss
Financial assets mandatorily measured at fair value through profit or loss	$ 11,038	$ 369	$ 11,471
Financial assets at fair value through other comprehensive income
Designation of equity instruments	121,808		174,357
Financial assets at amortized cost
Cash and cash equivalents	4,704,084	157,275	4,642,522
Financial assets at amortized cost	237,420		268,271
Accounts and notes receivable	4,453,669	148,902	4,747,288
Accounts receivable – related parties	1,045	35	140
Other receivables	89,676	2,998	63,037
Other receivables – related parties	2,948	99	3,131
Refundable deposits	21,145	707	22,006
Financial assets	9,642,833		9,932,223
Financial liabilities at amortized cost
Accounts payable	819,548	27,401	637,271
Accounts payable – related parties			347
Payables to contractors and equipment suppliers	972,770	32,523	1,516,735
Other payables	2,004,266	67,010	1,678,482
Other payables – related parties			218
Long-term bank loans (including current portion)	9,041,645		9,789,518
Guarantee deposits	1,095	$ 37	1,092
Financial liabilities	12,839,324		$ 13,623,663
Lease liabilities (including current portion)	$ 692,951

Financial Risk Management and Fair Values of Financial Instruments - Information on Assets and Liabilities Denominated in Foreign Currencies whose Values would be Materially Affected by Exchange Rate Fluctuations (Detail) ¥ in Thousands, ¥ in Thousands, $ in Thousands, $ in Thousands	Dec. 31, 2019 TWD ($) $ / ¥ $ / $ $ / ¥	Dec. 31, 2019 USD ($) $ / ¥ $ / $ $ / ¥	Dec. 31, 2019 JPY (¥) $ / ¥ $ / $ $ / ¥	Dec. 31, 2019 CNY (¥) $ / ¥ $ / $ $ / ¥	Dec. 31, 2018 TWD ($) $ / ¥ $ / $ $ / ¥	Dec. 31, 2018 USD ($) $ / ¥ $ / $ $ / ¥	Dec. 31, 2018 JPY (¥) $ / ¥ $ / $ $ / ¥	Dec. 31, 2018 CNY (¥) $ / ¥ $ / $ $ / ¥
Disclosure of detailed information about financial instruments [Line Items]
Assets denominated in foreign currencies \| $	$ 9,642,833				$ 9,932,223
Exchange rate	29.91	29.91	29.91	29.91
Currency Risk [member] \| US$ [member]
Disclosure of detailed information about financial instruments [Line Items]
Assets denominated in foreign currencies	$ 5,647,303	$ 188,369			5,229,843	$ 170,270
Liabilities denominated in foreign currencies	$ 235,853	$ 7,867			$ 559,934	$ 18,230
Currency Risk [member] \| US$ [member] \| Financial Liability [member]
Disclosure of detailed information about financial instruments [Line Items]
Exchange rate \| $ / $	29.9800	29.9800	29.9800	29.9800	30.7150	30.7150	30.7150	30.7150
Currency Risk [member] \| US$ [member] \| Financial Asset [member]
Disclosure of detailed information about financial instruments [Line Items]
Exchange rate \| $ / $	29.9800	29.9800	29.9800	29.9800	30.7150	30.7150	30.7150	30.7150
Currency Risk [member] \| JPY [member]
Disclosure of detailed information about financial instruments [Line Items]
Assets denominated in foreign currencies	$ 73,642		¥ 266,819		$ 49,396		¥ 177,557
Liabilities denominated in foreign currencies	$ 285,217		¥ 1,033,394		$ 677,734		¥ 2,436,140
Currency Risk [member] \| JPY [member] \| Financial Liability [member]
Disclosure of detailed information about financial instruments [Line Items]
Exchange rate	0.2760	0.2760	0.2760	0.2760	0.2782	0.2782	0.2782	0.2782
Currency Risk [member] \| JPY [member] \| Financial Asset [member]
Disclosure of detailed information about financial instruments [Line Items]
Exchange rate	0.2760	0.2760	0.2760	0.2760	0.2782	0.2782	0.2782	0.2782
Currency Risk [member] \| RMB [member]
Disclosure of detailed information about financial instruments [Line Items]
Assets denominated in foreign currencies	$ 26,678			¥ 6,197	$ 39,577			¥ 8,850
Currency Risk [member] \| RMB [member] \| Financial Asset [member]
Disclosure of detailed information about financial instruments [Line Items]
Exchange rate	4.3050	4.3050	4.3050	4.3050	4.4720	4.4720	4.4720	4.4720

Financial Risk Management and Fair Values of Financial Instruments - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)	Dec. 31, 2019 USD ($)
Disclosure of detailed information about financial instruments [Line Items]
Realized and unrealized gain and loss arising from significant foreign exchange variation	$ (154,993)	$ 93,104	$ (418,970)
Adjustments to interest rate	1.00%			1.00%
General increase or decrease of 100 basis points (1%) in interest rates [member]
Disclosure of detailed information about financial instruments [Line Items]
Estimated decrease or increase in the Group's profit and equity based on an increase or decrease in the interest rates	$ 90,660		$ 98,220	$ 0

Financial Risk Management and Fair Values of Financial Instruments - Details of Exposure to Currency Risk Arising from Recognized Monetary Assets or Liabilities Denominated in a Currency Other Than Functional Currency (Detail) - Currency Risk [member] - TWD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Financial assets, class [member] \| US$ [member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in exchange rate	5.00%	5.00%
Financial assets, class [member] \| JPY [member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in exchange rate	5.00%	5.00%
Financial assets, class [member] \| RMB [member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in exchange rate	5.00%	5.00%
Financial liabilities, class [member] \| US$ [member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in exchange rate	5.00%	5.00%
Financial liabilities, class [member] \| JPY [member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Change in exchange rate	5.00%	5.00%
Profit and Loss [member] \| Financial assets, class [member] \| US$ [member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Effect of change in exchange rate	$ 282,365	$ 261,492
Profit and Loss [member] \| Financial assets, class [member] \| JPY [member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Effect of change in exchange rate	3,682	2,470
Profit and Loss [member] \| Financial assets, class [member] \| RMB [member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Effect of change in exchange rate	1,334	1,979
Profit and Loss [member] \| Financial liabilities, class [member] \| US$ [member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Effect of change in exchange rate	11,793	27,997
Profit and Loss [member] \| Financial liabilities, class [member] \| JPY [member]
Disclosure of nature and extent of risks arising from financial instruments [Line Items]
Effect of change in exchange rate	$ 14,261	$ 33,887

Financial Risk Management and Fair Values of Financial Instruments - Summary of Loss Rate Methodology (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Contract assets [member]
Disclosure of detailed information about financial instruments [Line Items]
Expected loss rate	0.03%	0.045%
Total carrying amount	$ 377,983	$ 299,970
Loss allowance	$ (114)	$ (135)
Accounts and notes receivable including related parties [member]
Disclosure of detailed information about financial instruments [Line Items]
Expected loss rate	0.03%	0.045%
Total carrying amount	$ 4,456,065	$ 4,749,569
Loss allowance	$ (1,351)	$ (2,141)
Other receivable including related parties [member]
Disclosure of detailed information about financial instruments [Line Items]
Expected loss rate	0.03%	0.045%
Total carrying amount	$ 92,642	$ 66,181
Loss allowance	$ (18)	$ (13)

Financial Risk Management and Fair Values of Financial Instruments - Summary of Movements in Relation to Loss Allowance for Contract Assets, Accounts Receivable and Other Receivables (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [Line Items]
Financial assets beginning balance	$ 9,932,223
Financial assets ending balance	9,642,833	$ 9,932,223
Contract assets [member]
Disclosure of detailed information about financial instruments [Line Items]
Financial assets beginning balance	(135)
Provision for impairment loss	0	(20)
Reversal of impairment loss	21
Financial assets ending balance	(114)	(135)
Contract assets [member] \| IFRS 9 [member]
Disclosure of detailed information about financial instruments [Line Items]
Financial assets beginning balance		(115)
Adjustments for applying new standards		(115)
Accounts and notes receivable including related parties [member]
Disclosure of detailed information about financial instruments [Line Items]
Financial assets beginning balance	(2,141)
Provision for impairment loss	0	(322)
Reversal of impairment loss	790
Financial assets ending balance	(1,351)	(2,141)
Accounts and notes receivable including related parties [member] \| IFRS 9 [member]
Disclosure of detailed information about financial instruments [Line Items]
Financial assets beginning balance		(1,819)
Adjustments for applying new standards		(1,819)
Other receivable including related parties [member]
Disclosure of detailed information about financial instruments [Line Items]
Financial assets beginning balance	(13)
Provision for impairment loss	(5)	(7)
Reversal of impairment loss	0	1
Financial assets ending balance	$ (18)	(13)
Other receivable including related parties [member] \| IFRS 9 [member]
Disclosure of detailed information about financial instruments [Line Items]
Financial assets beginning balance		(7)
Adjustments for applying new standards		$ (7)

- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities]

+ References + Details

Financial Risk Management and Fair Values of Financial Instruments - Summary of Investments Financial Assets At Amortized Cost (Detail) - TWD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of fair value financial assets amortised cost [line items]
Financial assets at amortized cost Bank deposits	$ 237,420	$ 268,271
Twelve months [member]
Disclosure of fair value financial assets amortised cost [line items]
Financial assets at amortized cost Bank deposits	$ 237,420	$ 268,271

Financial Risk Management and Fair Values of Financial Instruments - Maturity Profile of Non-derivative Financial Liabilities Based on Contracted Undiscounted Payments (Detail) - TWD ($) $ in Thousands	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018
Disclosure of maturity analysis for non-derivative financial liabilities [Line Items]
Long-term bank loans (including current portion)	$ 9,549,328		$ 10,476,570
Lease liabilities	917,452	$ 1,184,183
Lease obligations payable			18,000
Guarantee deposits	1,095		1,092
Total	10,467,875		10,495,662
Within 1 year [member]
Disclosure of maturity analysis for non-derivative financial liabilities [Line Items]
Long-term bank loans (including current portion)	914,159		927,243
Lease liabilities	36,806
Lease obligations payable			18,000
Total	950,965		945,243
1 to 3 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [Line Items]
Long-term bank loans (including current portion)	1,786,842		1,814,344
Lease liabilities	60,111
Total	1,846,953		1,814,344
3 to 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [Line Items]
Long-term bank loans (including current portion)	6,848,327		7,734,983
Lease liabilities	57,836
Total	6,906,163		7,734,983
Over 5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [Line Items]
Lease liabilities	762,699
Guarantee deposits	1,095		1,092
Total	$ 763,794		$ 1,092

Financial Risk Management and Fair Values of Financial Instruments - Summary of Natures of Assets and Liabilities (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [Line Items]
Financial assets at fair value	$ 132,846	$ 185,828
Foreign partnership interest [member] \| Recurring fair value measurement [member]
Disclosure of detailed information about financial instruments [Line Items]
Financial assets at fair value through profit or loss	11,038	11,471
Foreign unlisted stocks [member] \| Recurring fair value measurement [member]
Disclosure of detailed information about financial instruments [Line Items]
Financial assets at fair value through other comprehensive income	121,808	174,357
Level 3 [member]
Disclosure of detailed information about financial instruments [Line Items]
Financial assets at fair value	132,846	185,828
Level 3 [member] \| Foreign partnership interest [member] \| Recurring fair value measurement [member]
Disclosure of detailed information about financial instruments [Line Items]
Financial assets at fair value through profit or loss	11,038	11,471
Level 3 [member] \| Foreign unlisted stocks [member] \| Recurring fair value measurement [member]
Disclosure of detailed information about financial instruments [Line Items]
Financial assets at fair value through other comprehensive income	$ 121,808	$ 174,357

Financial Risk Management and Fair Values of Financial Instruments - Summary of Movements of Level 3 (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about financial instruments [Line Items]
Movement of financial instruments beginning balance	$ 185,828
Effects on initial application of IFRS 9		$ 100,768
Gains or losses recognized in profit or loss Recorded as non-operating income (expenses)	(433)	38
Gains or losses recognized in other comprehensive income (losses) Recorded as unrealized gains on valuation of financial assets at fair value through other comprehensive income	(52,549)	85,022
Movement of financial instruments ending balance	132,846	185,828
Debt instruments [member]
Disclosure of detailed information about financial instruments [Line Items]
Movement of financial instruments beginning balance	11,471
Effects on initial application of IFRS 9		11,433
Gains or losses recognized in profit or loss Recorded as non-operating income (expenses)	(433)	38
Movement of financial instruments ending balance	11,038	11,471
Equity instruments [member]
Disclosure of detailed information about financial instruments [Line Items]
Movement of financial instruments beginning balance	174,357
Effects on initial application of IFRS 9		89,335
Gains or losses recognized in other comprehensive income (losses) Recorded as unrealized gains on valuation of financial assets at fair value through other comprehensive income	(52,549)	85,022
Movement of financial instruments ending balance	$ 121,808	$ 174,357

Financial Risk Management and Fair Values of Financial Instruments - Summary of Qualitative Information and Sensitivity Analysis of Changes in Significant Unobservable Inputs Under Valuation Model Used in Level Fair Value Measurement (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Non derivative equity instruments [member] \| Foreign unlisted stocks [member]
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
Fair value	$ 121,808	$ 174,357
Valuation technique	Comparable companies	Comparable companies
Non derivative equity instruments [member] \| Foreign unlisted stocks [member] \| Price book value multiple [member]
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
Range (weighted average method)	1.22%	1.19%
Relationship of inputs to fair value	The higher the multiple, the higher the fair value	The higher the multiple, the higher the fair value
Non derivative equity instruments [member] \| Foreign unlisted stocks [member] \| Enter prise value EBITDA multiple [member]
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
Range (weighted average method)	10.51%	7.69%
Relationship of inputs to fair value	The higher the multiple, the higher the fair value	The higher the multiple, the higher the fair value
Non derivative equity instruments [member] \| Foreign unlisted stocks [member] \| Discount for lack of marketability [member]
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
Range (weighted average method)	15.80%	15.80%
Relationship of inputs to fair value	The higher the discount for lack of marketability, the lower the fair value	The higher the discount for lack of marketability, the lower the fair value
Non derivative debt instruments [member] \| Foreign partnership interest [member]
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
Fair value	$ 11,038	$ 11,471
Valuation technique	Discounted cash flow	Discounted cash flow
Non derivative debt instruments [member] \| Foreign partnership interest [member] \| Discount rate [member]
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
Range (weighted average method)	0.30%	0.35%
Relationship of inputs to fair value	The lower the discount rate, the higher the fair value	The lower the discount rate, the higher the fair value

Financial Risk Management And Fair Values Of Financial Instruments - Summary of Effect of Profit or Loss or of Other Comprehensive Income from Financial Assets Categorized (Detail) - Financial instruments at fair value through other comprehensive income [member] - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
Favorable Changes	$ 2,363	$ 3,725
Unfavorable Changes In Fair Value	2,413	3,630
Enter prise value EBITDA multiple [member]
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
Favorable Changes	850	1,563
Unfavorable Changes In Fair Value	900	1,512
Discount for lack of marketability [member]
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
Favorable Changes	1,460	2,093
Unfavorable Changes In Fair Value	1,460	2,050
Foreign unlisted stocks [member] \| Price to book ratio multiple [member]
Disclosure of significant unobservable inputs used in fair value measurement of equity [line items]
Favorable Changes	53	69
Unfavorable Changes In Fair Value	$ 53	$ 68

Share-based Payments - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Disclosure of terms and conditions of share-based payment arrangement [Line Items]
Compensation expenses	$ 822	$ 27	$ 41,043	$ 123,021

Share-based Payments - Issuance of Restricted Shares (Detail) shares in Thousands	May 10, 2016 shares $ / shares	Jul. 21, 2015 shares $ / shares	Dec. 31, 2019 shares	Dec. 31, 2018 shares
Disclosure of share based payments other than equity instrument [line items]
Grant date	May 10,2016	July 21,2015
July 21, 2015 [member]
Disclosure of share based payments other than equity instrument [line items]
Number of shares returned due to employee resignation				(256)
May 10, 2016 [member]
Disclosure of share based payments other than equity instrument [line items]
Number of shares returned due to employee resignation			(25)	(116)
Restricted shares award agreement [member] \| July 21, 2015 [member]
Disclosure of share based payments other than equity instrument [line items]
Type of arrangement		Restricted shares award agreement
Share price on grant date \| $ / shares		$ 36.1
Number of shares		15,752
Contract period		3 years
Vesting condition		Meet service and performance conditions
Restricted shares award agreement [member] \| May 10, 2016 [member]
Disclosure of share based payments other than equity instrument [line items]
Type of arrangement	Restricted shares award agreement
Share price on grant date \| $ / shares	$ 30.6
Number of shares	1,548
Contract period	3 years
Vesting condition	Meet service and performance conditions

Capital Management - Percentages of Liabilities to Assets Ratio Used for Monitoring Capital (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)
Disclosure of objectives, policies and processes for managing capital [abstract]
Total liabilities	$ 14,775,302	$ 493,992	$ 15,112,545
Total assets	$ 34,305,887	$ 1,146,970	$ 33,133,718
Liabilities to assets ratio	43.07%	43.07%	45.61%

- Definition

Expiry date 2020-01-01: The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. Effective 2020-01-01: The amount of a present economic resource controlled by the entity as a result of past events. Economic resource is a right that has the potential to produce economic benefits.

+ References + Details

- Definition

Expiry date 2020-01-01: The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. Effective 2020-01-01: The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits.

+ References + Details

Significant Events After the Reporting Periods - Additional Information (Detail) - Line of credit [member] - TWD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Bottom of range [member]
Disclosure of events after reporting period [Line Items]
Line of credit term		seven years
Top of range [member]
Disclosure of events after reporting period [Line Items]
Line of credit term		ten years
MOEA [member]
Disclosure of events after reporting period [Line Items]
Borrowings line of credit	$ 12,144
Increase decrease in line of credit	$ 3,584

Financial Statements Schedule: Valuation and Qualifying Accounts (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Allowance for Impairment of property, plant and equipment [member]
Disclosure of details of valuation and qualifying accounts [Line Items]
January 1	$ 317,593	$ 320,455	$ 359,270
Additions charged to expense	9,938		956
Deduction/Write-offs	(134,191)	(2,862)	(39,771)
December 31	193,340	317,593	320,455
Allowance for Impairment of Obsolescence and Decline in Market Value of Inventories [Member]
Disclosure of details of valuation and qualifying accounts [Line Items]
January 1	36,157	53,714	154,841
Additions charged to expense	27,341
Deduction/Write-offs		(17,557)	(101,127)
December 31	$ 63,498	$ 36,157	$ 53,714

Effects on Initial Application of IFRS 9 and Information for the Year Ended December 31,2017 in Conformity With IAS 39 - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2017 TWD ($)	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Jan. 01, 2018 TWD ($)
Disclosure of initial application of standards or interpretations [line items]
Contract assets		$ 377,869		$ 299,835	$ 254,997
Retained earnings		4,651,215	$ 155,507	3,602,663
Deferred tax assets	$ 212,372	$ 194,552	$ 6,505	$ 226,716
VIGOUR TECHNOLOGY Corporation [member]
Disclosure of initial application of standards or interpretations [line items]
Impairment loss of investments	$ 41,336
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
Disclosure of initial application of standards or interpretations [line items]
Contract assets					(115)
Accounts receivable					(1,819)
Other receivables					(5)
Other receivables-related parties					(2)
Retained earnings					(1,940)
Deferred tax assets					$ 1

Effects on Initial Application of IFRS 9 and Information for the Year Ended December 31, 2017 in Conformity With IAS 39 - Summary of Carrying Amount of Financial Assets Transferred (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Jan. 01, 2018 TWD ($)
Disclosure of financial assets [Line Items]
Measured at fair value through other comprehensive income	$ 121,808		$ 174,357
Measured at amortized cost	237,420		268,271
Financial assets	9,642,833		9,932,223
Retained earnings	$ 4,651,215	$ 155,507	$ 3,602,663
Financial assets at fair value, class [member]
Disclosure of financial assets [Line Items]
Measured at fair value through profit or loss				$ 493
Measured at fair value through other comprehensive income				50,801
Financial assets				51,294
Impairment loss adjustment [member]
Disclosure of financial assets [Line Items]
Measured at fair value through other comprehensive income				28,584
Financial assets				28,584
IAS 39 [member]
Disclosure of financial assets [Line Items]
Measured at cost				20,890
Other financial assets				70,241
Financial assets				91,131
IFRS 9 [member]
Disclosure of financial assets [Line Items]
Measured at fair value through profit or loss				11,433
Measured at fair value through other comprehensive income				89,335
Measured at amortized cost				70,241
Financial assets				171,009
Transferred into and measured at fair value through profit or loss [member]
Disclosure of financial assets [Line Items]
Measured at cost				(10,940)
Measured at fair value through profit or loss				10,940
Transferred into and measured at fair value through other comprehensive income [member]
Disclosure of financial assets [Line Items]
Measured at cost				(9,950)
Measured at fair value through other comprehensive income				9,950
Transfer into and measured at amortized cost [member]
Disclosure of financial assets [Line Items]
Other financial assets				(70,241)
Measured at amortized cost				70,241
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
Disclosure of financial assets [Line Items]
Retained earnings				(1,940)
Increase (decrease) due to changes in accounting policy required by IFRSs [member] \| Financial assets at fair value, class [member]
Disclosure of financial assets [Line Items]
Retained earnings				493
Other equity interest				79,385
Increase (decrease) due to changes in accounting policy required by IFRSs [member] \| Impairment loss adjustment [member]
Disclosure of financial assets [Line Items]
Retained earnings				28,584
Other equity interest				(28,584)
Increase (decrease) due to changes in accounting policy required by IFRSs [member] \| Income tax adjustment [member]
Disclosure of financial assets [Line Items]
Other equity interest				(8,636)
Increase (decrease) due to changes in accounting policy required by IFRSs [member] \| IFRS 9 [member]
Disclosure of financial assets [Line Items]
Retained earnings				29,077
Other equity interest				$ 42,165

Effects on Initial Application of IFRS 9 and Information for the Year Ended December 31, 2017 in Conformity With IAS 39 - Summary of Carrying Amount of Financial Assets Transferred (Parenthetical) (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Jan. 01, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Disclosure of financial assets [Line Items]
Financial assets at amortized cost	$ 237,420		$ 268,271
Retained earnings	4,651,215	$ 155,507	3,602,663
Deferred tax liabilities	$ 309,129	$ 10,335	$ 308,759		$ 174,293
Increase (decrease) due to changes in accounting policy required by IFRSs [member]
Disclosure of financial assets [Line Items]
Retained earnings				$ (1,940)
IAS 39 [member]
Disclosure of financial assets [Line Items]
Other financial assets				70,241
IFRS 9 [member]
Disclosure of financial assets [Line Items]
Financial assets at amortized cost				70,241
IFRS 9 [member] \| Increase (decrease) due to changes in accounting policy required by IFRSs [member]
Disclosure of financial assets [Line Items]
Retained earnings				29,077
Other equity interest				42,165
Financial assets at fair value through other comprehensive income, category [member] \| Increase (decrease) due to changes in accounting policy required by IFRSs [member]
Disclosure of financial assets [Line Items]
Retained earnings				28,584
Other equity interest				42,165
Deferred tax liabilities				8,636
Financial assets at fair value through other comprehensive income, category [member] \| IAS 39 [member]
Disclosure of financial assets [Line Items]
Available-for-sale financial assets				9,950
Financial assets at fair value through other comprehensive income, category [member] \| IFRS 9 [member]
Disclosure of financial assets [Line Items]
Available-for-sale financial assets				89,335
Financial assets at fair value through profit or loss, category [member] \| Increase (decrease) due to changes in accounting policy required by IFRSs [member]
Disclosure of financial assets [Line Items]
Retained earnings				493
Financial assets at fair value through profit or loss, category [member] \| IAS 39 [member]
Disclosure of financial assets [Line Items]
Available-for-sale financial assets				10,940
Financial assets at fair value through profit or loss, category [member] \| IFRS 9 [member]
Disclosure of financial assets [Line Items]
Available-for-sale financial assets				$ 11,433

Effects on Initial Application of IFRS 9 and Information for the Year Ended December 31, 2017 in Conformity With IAS 39 - Summary of Significant Accounts (Detail) $ in Thousands	Dec. 31, 2017 TWD ($)
Disclosure of financial assets [Line Items]
Available-for-sale financial assets	$ 20,890
Gross carrying amount [member]
Disclosure of financial assets [Line Items]
Available-for-sale financial assets	49,474
Allowance for impairment losses [member]
Disclosure of financial assets [Line Items]
Available-for-sale financial assets	$ (28,584)

Effects on Initial Application of IFRS 9 and Information for the Year Ended December 31, 2017 in Conformity With IAS 39 - Aging of Accounts Receivable which are Past Due But Not Impaired (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Jan. 01, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Disclosure of financial assets that are either past due or impaired [line items]
Accounts and notes receivable	$ 4,453,669	$ 148,902	$ 4,747,288
Accounts receivable [member]
Disclosure of financial assets that are either past due or impaired [line items]
Accounts and notes receivable	4,454,255		4,747,834	$ 4,013,705
Financial assets past due but not impaired [member] \| Accounts receivable [member]
Disclosure of financial assets that are either past due or impaired [line items]
Accounts and notes receivable					$ 15,872
Within 1 month [member] \| Accounts receivable [member]
Disclosure of financial assets that are either past due or impaired [line items]
Accounts and notes receivable	13,733		18,807
Within 1 month [member] \| Financial assets past due but not impaired [member] \| Accounts receivable [member]
Disclosure of financial assets that are either past due or impaired [line items]
Accounts and notes receivable					10,482
1 - 2 months [member] \| Accounts receivable [member]
Disclosure of financial assets that are either past due or impaired [line items]
Accounts and notes receivable	$ 441		131,787
1 - 2 months [member] \| Financial assets past due but not impaired [member] \| Accounts receivable [member]
Disclosure of financial assets that are either past due or impaired [line items]
Accounts and notes receivable					477
2 - 3 months [member] \| Accounts receivable [member]
Disclosure of financial assets that are either past due or impaired [line items]
Accounts and notes receivable			1,436
2 - 3 months [member] \| Financial assets past due but not impaired [member] \| Accounts receivable [member]
Disclosure of financial assets that are either past due or impaired [line items]
Accounts and notes receivable					426
3 - 4 months [member] \| Accounts receivable [member]
Disclosure of financial assets that are either past due or impaired [line items]
Accounts and notes receivable			180
3 - 4 months [member] \| Financial assets past due but not impaired [member] \| Accounts receivable [member]
Disclosure of financial assets that are either past due or impaired [line items]
Accounts and notes receivable					1,431
Over 4 months [member] \| Accounts receivable [member]
Disclosure of financial assets that are either past due or impaired [line items]
Accounts and notes receivable			$ 324
Over 4 months [member] \| Financial assets past due but not impaired [member] \| Accounts receivable [member]
Disclosure of financial assets that are either past due or impaired [line items]
Accounts and notes receivable					$ 3,056

Effects on Initial Application of IFRS 9 and Information for the Year Ended December 31, 2017 in Conformity With IAS 39 - Movements in Allowance for Impairment of Accounts and Other Receivables (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017 TWD ($)
Other receivables [member]
Disclosure of financial assets [Line Items]
Beginning balance	$ 0
Ending balance	0
Accounts receivable [member]
Disclosure of financial assets [Line Items]
Beginning balance	87
Reversal of allowance for impairment losses	$ (87)

Effects on Initial Application of IFRS 15 and Information for the Year Ended December 31, 2017 in Conformity With IAS 18 - Impact and Description on Consolidated Statement of Financial Position and Statement of Comprehensive Income (Detail) $ / shares in Units, $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($) $ / shares	Dec. 31, 2017 TWD ($)	Dec. 31, 2019 USD ($)	Jan. 01, 2018 TWD ($)
Disclosure of financial assets [Line Items]
Contract assets	$ 377,869		$ 299,835			$ 254,997
Inventories	1,767,642		1,778,835		$ 59,099
Deferred tax assets	194,552		226,716	$ 212,372	6,505
Contract liabilities	1,231		1,432			$ 1,152
Receipts in advance	988		1,013		33
Current provisions	1,998		29,352		67
Retained earnings	4,651,215		3,602,663		$ 155,507
Revenue	20,337,881	$ 679,969	18,480,027	17,940,855
Cost of revenue	(16,411,742)	(548,704)	(15,050,032)	(14,703,729)
Operating expenses	92,928	3,107	147,514	692,834
Other non-operating income (expenses), net	(73,287)	(2,450)	173,070	(327,620)
Income tax expense	513,679	17,174	456,618	550,487
Profit for the year	$ 2,508,574	$ 83,871	1,325,824	$ 2,796,882
IFRS 15 [member]
Disclosure of financial assets [Line Items]
Contract assets			299,835
Inventories			1,778,835
Deferred tax assets			226,716
Contract liabilities			1,432
Receipts in advance			1,013
Current provisions			29,352
Current refund liabilities			32,627
Retained earnings			3,602,663
Revenue			18,480,027
Cost of revenue			(15,050,032)
Operating expenses			(1,477,788)
Other non-operating income (expenses), net			173,070
Income tax expense			(456,618)
Profit for the year			$ 1,325,824
Earnings per share (in dollars)
Basic \| $ / shares			$ 1.65
Diluted \| $ / shares			$ 1.63
Previously stated [member]
Disclosure of financial assets [Line Items]
Inventories			$ 2,016,106
Deferred tax assets			226,635
Receipts in advance			2,445
Current provisions			61,979
Retained earnings			3,540,018
Revenue			18,434,763
Cost of revenue			(15,021,266)
Operating expenses			(1,477,653)
Other non-operating income (expenses), net			173,476
Income tax expense			(465,392)
Profit for the year			$ 1,301,093
Earnings per share (in dollars)
Basic \| $ / shares			$ 1.62
Diluted \| $ / shares			$ 1.60
Increase (decrease) due to changes in accounting policy [member]
Disclosure of financial assets [Line Items]
Contract assets			$ 299,835
Inventories			(237,271)
Deferred tax assets			81
Contract liabilities			1,432
Receipts in advance			(1,432)
Current provisions			(32,627)
Current refund liabilities			32,627
Retained earnings			62,645
Revenue			45,264
Cost of revenue			(28,766)
Operating expenses			(135)
Other non-operating income (expenses), net			(406)
Income tax expense			8,774
Profit for the year			$ 24,731
Earnings per share (in dollars)
Basic \| $ / shares			$ 0.03
Diluted \| $ / shares			$ 0.03

Effects on Initial Application of IFRS 15 and Information for the Year Ended December 31, 2017 in Conformity With IAS 18 - Additional Information (Detail) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)	Dec. 31, 2019 USD ($)	Jan. 01, 2018 TWD ($)
Disclosure of initial application of standards or interpretations [line items]
Retained earnings	$ 4,651,215		$ 3,602,663		$ 155,507
Inventories	1,767,642		1,778,835		59,099
Contract assets	377,869		299,835			$ 254,997
Provision for sales allowance	1,998		29,352		67
Deferred tax assets	194,552		226,716	$ 212,372	6,505
Deferred tax liabilities	309,129		308,759	174,293	$ 10,335
Revenue	20,337,881	$ 679,969	18,480,027	17,940,855
Cost of revenue	16,411,742	548,704	15,050,032	14,703,729
Income tax expense	513,679	$ 17,174	456,618	$ 550,487
Contract liabilities	$ 1,231		1,432			1,152
Increase (decrease) due to application of IFRS 15 [member]
Disclosure of initial application of standards or interpretations [line items]
Retained earnings						(8,693)
Inventories			(237,271)
Contract assets			300,376
Provision for sales allowance			32,627			70,156
Deferred tax assets			81			(626)
Deferred tax liabilities						8,067
Revenue			300,376
Cost of revenue			237,271
Expected credit loss			135
Foreign exchange loss			406
Income tax expense			(81)
Contract liabilities			$ 1,432
Increase (decrease) due to application of IFRS 15 [member] \| Customized products [member]
Disclosure of initial application of standards or interpretations [line items]
Retained earnings						46,607
Inventories						(208,505)
Contract assets						$ 255,112