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awesome-patterns/data/xml/2018Q1.xml
Edward 88466123ca gather data catalog
2020-05-27 21:52:46 +08:00

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<?xml version="1.0" encoding="UTF-8"?>
<xbrl xmlns="http://www.xbrl.org/2003/instance" xmlns:ifrs-full="http://xbrl.ifrs.org/taxonomy/2017-03-09/ifrs-full" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:tifrs-SCF="http://www.xbrl.org/tifrs/scf/2018-03-31" xmlns:tifrs-SCF-ci="http://www.xbrl.org/tifrs/scf/ci/2018-03-31" xmlns:tifrs-ar="http://www.xbrl.org/tifrs/ar/2018-03-31" xmlns:tifrs-bsci-ci="http://www.xbrl.org/tifrs/bsci/ci/2018-03-31" xmlns:tifrs-ci-cr="http://www.xbrl.org/tifrs/ci/cr/2018-03-31" xmlns:tifrs-es="http://www.xbrl.org/tifrs/es/2018-03-31" xmlns:tifrs-es-cr="http://www.xbrl.org/tifrs/es/cr/2018-03-31" xmlns:tifrs-notes="http://www.xbrl.org/tifrs/notes/2018-03-31" xmlns:tifrs-notes-ci="http://www.xbrl.org/tifrs/notes/ci/2018-03-31" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xlink="http://www.w3.org/1999/xlink">
<link:schemaRef xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:href="tifrs-ci-cr-2018-03-31.xsd" xlink:type="simple"/> <context id="AsOf20180509">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-05-09</instant>
</period>
</context>
<context id="AsOf20170331_TotalEquityMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:TotalEquityMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_NoncontrollingInterestsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_EquityAttributableToFomerOwnerOfBusinessCombinationUnderCommonControl">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:EquityAttributableToFomerOwnerOfBusinessCombinationUnderCommonControl</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_EquityAttributableToOwnersOfParentMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_TreasurySharesMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:TreasurySharesMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_OtherEquityInterestMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherEquityInterestMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_Others-OtherEquityInterestMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:Others-OtherEquityInterestMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_RevaluationSurplusMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RevaluationSurplusMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_ReserveOfRemeasurementsOfDefinedBenefitPlansMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_ReserveOfCashFlowHedgesMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfCashFlowHedgesMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_ReserveOfExchangeDifferencesOnTranslationMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_UnappropriatedRetainedEarningsAccumulatedDeficitMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:UnappropriatedRetainedEarningsAccumulatedDeficitMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_SpecialReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:SpecialReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_StatutoryReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:StatutoryReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_CapitalReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:CapitalReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_IssuedCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_Other-ShareCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:Other-ShareCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_StockDividendToBeDistributedMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:StockDividendToBeDistributedMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_AdvanceReceiptsForShareCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:AdvanceReceiptsForShareCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_CertificateOfEntitlementToNewSharesFromConvertibleBondMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:CertificateOfEntitlementToNewSharesFromConvertibleBondMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_PreferenceShareMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:PreferenceShareMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170331_OrdinaryShareMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:OrdinaryShareMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_TotalEquityMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:TotalEquityMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_NoncontrollingInterestsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_EquityAttributableToFomerOwnerOfBusinessCombinationUnderCommonControl">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:EquityAttributableToFomerOwnerOfBusinessCombinationUnderCommonControl</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_EquityAttributableToOwnersOfParentMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_TreasurySharesMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:TreasurySharesMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_OtherEquityInterestMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherEquityInterestMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_Others-OtherEquityInterestMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:Others-OtherEquityInterestMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_RevaluationSurplusMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RevaluationSurplusMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_ReserveOfRemeasurementsOfDefinedBenefitPlansMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_ReserveOfCashFlowHedgesMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfCashFlowHedgesMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_ReserveOfExchangeDifferencesOnTranslationMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_UnappropriatedRetainedEarningsAccumulatedDeficitMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:UnappropriatedRetainedEarningsAccumulatedDeficitMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_SpecialReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:SpecialReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_StatutoryReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:StatutoryReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_CapitalReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:CapitalReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_IssuedCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_Other-ShareCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:Other-ShareCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_StockDividendToBeDistributedMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:StockDividendToBeDistributedMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_AdvanceReceiptsForShareCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:AdvanceReceiptsForShareCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_CertificateOfEntitlementToNewSharesFromConvertibleBondMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:CertificateOfEntitlementToNewSharesFromConvertibleBondMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_PreferenceShareMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:PreferenceShareMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20170101To20170331_OrdinaryShareMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2017-01-01</startDate>
<endDate>2017-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:OrdinaryShareMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_TotalEquityMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:TotalEquityMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_NoncontrollingInterestsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_EquityAttributableToFomerOwnerOfBusinessCombinationUnderCommonControl">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:EquityAttributableToFomerOwnerOfBusinessCombinationUnderCommonControl</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_EquityAttributableToOwnersOfParentMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_TreasurySharesMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:TreasurySharesMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_OtherEquityInterestMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherEquityInterestMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_Others-OtherEquityInterestMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:Others-OtherEquityInterestMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_RevaluationSurplusMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RevaluationSurplusMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_ReserveOfRemeasurementsOfDefinedBenefitPlansMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_ReserveOfCashFlowHedgesMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfCashFlowHedgesMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_ReserveOfExchangeDifferencesOnTranslationMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_UnappropriatedRetainedEarningsAccumulatedDeficitMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:UnappropriatedRetainedEarningsAccumulatedDeficitMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_SpecialReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:SpecialReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_StatutoryReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:StatutoryReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_CapitalReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:CapitalReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_IssuedCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_Other-ShareCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:Other-ShareCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_StockDividendToBeDistributedMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:StockDividendToBeDistributedMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_AdvanceReceiptsForShareCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:AdvanceReceiptsForShareCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_CertificateOfEntitlementToNewSharesFromConvertibleBondMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:CertificateOfEntitlementToNewSharesFromConvertibleBondMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_PreferenceShareMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:PreferenceShareMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20170101_OrdinaryShareMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2017-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:OrdinaryShareMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_TotalEquityMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:TotalEquityMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_NoncontrollingInterestsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_EquityAttributableToFomerOwnerOfBusinessCombinationUnderCommonControl">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:EquityAttributableToFomerOwnerOfBusinessCombinationUnderCommonControl</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_EquityAttributableToOwnersOfParentMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_TreasurySharesMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:TreasurySharesMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_OtherEquityInterestMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherEquityInterestMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_Others-OtherEquityInterestMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:Others-OtherEquityInterestMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_RevaluationSurplusMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RevaluationSurplusMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_ReserveOfRemeasurementsOfDefinedBenefitPlansMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_ReserveOfCashFlowHedgesMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfCashFlowHedgesMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_ReserveOfExchangeDifferencesOnTranslationMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_UnappropriatedRetainedEarningsAccumulatedDeficitMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:UnappropriatedRetainedEarningsAccumulatedDeficitMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_SpecialReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:SpecialReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_StatutoryReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:StatutoryReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_CapitalReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:CapitalReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_IssuedCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_Other-ShareCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:Other-ShareCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_StockDividendToBeDistributedMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:StockDividendToBeDistributedMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_AdvanceReceiptsForShareCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:AdvanceReceiptsForShareCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_CertificateOfEntitlementToNewSharesFromConvertibleBondMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:CertificateOfEntitlementToNewSharesFromConvertibleBondMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_PreferenceShareMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:PreferenceShareMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180331_OrdinaryShareMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-03-31</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:OrdinaryShareMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_TotalEquityMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:TotalEquityMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_NoncontrollingInterestsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_EquityAttributableToFomerOwnerOfBusinessCombinationUnderCommonControl">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:EquityAttributableToFomerOwnerOfBusinessCombinationUnderCommonControl</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_EquityAttributableToOwnersOfParentMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_TreasurySharesMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:TreasurySharesMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_OtherEquityInterestMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherEquityInterestMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_Others-OtherEquityInterestMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:Others-OtherEquityInterestMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_RevaluationSurplusMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RevaluationSurplusMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_ReserveOfRemeasurementsOfDefinedBenefitPlansMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfRemeasurementsOfDefinedBenefitPlansMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfChangeInFairValueOfFinancialLiabilityAttributableToChangeInCreditRiskOfLiabilityMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_ReserveOfCashFlowHedgesMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfCashFlowHedgesMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfGainsAndLossesOnRemeasuringAvailableforsaleFinancialAssetsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfGainsAndLossesOnFinancialAssetsMeasuredAtFairValueThroughOtherComprehensiveIncomeMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_ReserveOfExchangeDifferencesOnTranslationMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_RetainedEarningsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:RetainedEarningsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_UnappropriatedRetainedEarningsAccumulatedDeficitMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:UnappropriatedRetainedEarningsAccumulatedDeficitMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_SpecialReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:SpecialReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_StatutoryReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:StatutoryReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_CapitalReserveMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:CapitalReserveMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_IssuedCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:IssuedCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_Other-ShareCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:Other-ShareCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_StockDividendToBeDistributedMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:StockDividendToBeDistributedMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_AdvanceReceiptsForShareCapitalMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:AdvanceReceiptsForShareCapitalMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_CertificateOfEntitlementToNewSharesFromConvertibleBondMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:CertificateOfEntitlementToNewSharesFromConvertibleBondMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_PreferenceShareMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:PreferenceShareMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="From20180101To20180331_OrdinaryShareMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<startDate>2018-01-01</startDate>
<endDate>2018-03-31</endDate>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:OrdinaryShareMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180101_TotalEquityMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:TotalEquityMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180101_NoncontrollingInterestsMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:NoncontrollingInterestsMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180101_EquityAttributableToFomerOwnerOfBusinessCombinationUnderCommonControl">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:EquityAttributableToFomerOwnerOfBusinessCombinationUnderCommonControl</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180101_EquityAttributableToOwnersOfParentMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:EquityAttributableToOwnersOfParentMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180101_TreasurySharesMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:TreasurySharesMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180101_OtherEquityInterestMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:OtherEquityInterestMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180101_Others-OtherEquityInterestMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:Others-OtherEquityInterestMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180101_EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:EquityRelatedToNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForDistributionToOwnersMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180101_AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">ifrs-full:AmountRecognisedInOtherComprehensiveIncomeAndAccumulatedInEquityRelatingToNoncurrentAssetsOrDisposalGroupsHeldForSaleMember</xbrldi:explicitMember>
</scenario>
</context>
<context id="AsOf20180101_RevaluationSurplusMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
</period>
<scenario>
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<context id="AsOf20180101_ReserveOfRemeasurementsOfDefinedBenefitPlansMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
</period>
<scenario>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
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<scenario>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
</period>
<scenario>
<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:GainsLossesOnEffectivePortionOfHedgesOfNetInvestmentsInForeignOperationsMember</xbrldi:explicitMember>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
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<instant>2018-01-01</instant>
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<scenario>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
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<scenario>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
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<xbrldi:explicitMember dimension="ifrs-full:ComponentsOfEquityAxis">tifrs-es:UnappropriatedRetainedEarningsAccumulatedDeficitMember</xbrldi:explicitMember>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
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<instant>2018-01-01</instant>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
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<instant>2018-01-01</instant>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
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<instant>2018-01-01</instant>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
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<instant>2018-01-01</instant>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
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<instant>2018-01-01</instant>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
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<period>
<instant>2018-01-01</instant>
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<context id="AsOf20180101_CertificateOfEntitlementToNewSharesFromConvertibleBondMember">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
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<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
</entity>
<period>
<instant>2018-01-01</instant>
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<entity>
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<context id="AsOf20170331">
<entity>
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<context id="From20180101To20180331">
<entity>
<identifier scheme="http://www.twse.com.tw">2408</identifier>
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</context>
<context id="AsOf20180331">
<entity>
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<tifrs-ar:AssuranceAccountantName1 contextRef="AsOf20180509" lang="zh"><![CDATA[寇惠植]]></tifrs-ar:AssuranceAccountantName1>
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<tifrs-ar:AccountantsReportBody contextRef="AsOf20180509" lang="zh"><![CDATA[ 會 計 師 核 閱 報 告
南亞科技股份有限公司董事會　公鑒：
前言
南亞科技股份有限公司及其子公司民國一○七年及一○六年三月三十一日之合併資產負債
表，暨民國一○七年及一○六年一月一日至三月三十一日之合併綜合損益表、合併權益變動
表、合併現金流量表，以及合併財務報告附註(包括重大會計政策彙總)，業經本會計師核閱竣
事。依證券發行人財務報告編製準則及金融監督管理委員會認可並發布生效之國際會計準則第
三十四號「期中財務報導」編製允當表達之合併財務報告係管理階層之責任，本會計師之責任
係依據核閱結果對合併財務報告作成結論。
範圍
除保留結論之基礎段所述者外，本會計師係依照審計準則公報第六十五號「財務報表之核
閱」執行核閱工作。核閱合併財務報告時所執行之程序包括查詢(主要向負責財務與會計事務之
人員查詢)、分析性程序及其他核閱程序。核閱工作之範圍明顯小於查核工作之範圍，因此本會
計師可能無法察覺所有可藉由查核工作辨認之重大事項，故無法表示查核意見。
保留結論之基礎
如合併財務報告附註四(二)所述，列入上開合併財務報告之部份非重要子公司，係依該等
被投資公司同期間未經會計師核閱之財務報告為依據，民國一○七年及一○六年三月三十一日
之資產總額分別為3,840,102千元及2,192,001千元，分別占合併資產總額之2.42%及1.38%；負債
總額分別為103,166千元及381,309千元，分別占合併負債總額之0.73%及0.62%；民國一○七年
及一○六年一月一日至三月三十一日之綜合損益分別為(73,176)千元及15,858千元，分別占合併
綜合損益之(1.01)%及0.14%。
保留結論
依本會計師核閱結果，除保留結論之基礎段所述該等被投資公司財務報告倘經會計師核
閱，對合併財務報告可能有所調整之影響外，並未發現上開合併財務報告在所有重大方面有未
依照證券發行人財務報告編製準則及金融監督管理委員會認可並發布生效之國際會計準則第三
十四號「期中財務報導」編製，致無法允當表達南亞科技股份有限公司及其子公司民國一○七
年及一○六年三月三十一日之合併財務狀況，暨民國一○七年及一○六年一月一日至三月三十
一日之合併財務績效及合併現金流量之情事。
安 侯 建 業 聯 合 會 計 師 事 務 所
會　計　師：
證券主管機關：台財證六字第0930106739號
核准簽證文號：金管證審字第1040007866號
民 國 一○七 年 五 月 九 日
]]></tifrs-ar:AccountantsReportBody>
<tifrs-ar:AccountantName contextRef="AsOf20180509" lang="en"><![CDATA[KPMG]]></tifrs-ar:AccountantName>
<tifrs-ar:AssuranceAccountantName1 contextRef="AsOf20180509" lang="en"><![CDATA[Kou, Hui Zhi]]></tifrs-ar:AssuranceAccountantName1>
<tifrs-ar:AssuranceAccountantName2 contextRef="AsOf20180509" lang="en"><![CDATA[Chen, Hsiu Lan]]></tifrs-ar:AssuranceAccountantName2>
<tifrs-ar:DescriptionEmphasizeItemBody contextRef="AsOf20180509" lang="en"><![CDATA[]]></tifrs-ar:DescriptionEmphasizeItemBody>
<tifrs-ar:DescriptionOtherItemBody contextRef="AsOf20180509" lang="en"><![CDATA[]]></tifrs-ar:DescriptionOtherItemBody>
<tifrs-ar:AccountantsReportBody contextRef="AsOf20180509" lang="en"><![CDATA[ Independent Auditors’ Review Report
To the Board of Directors of Nanya Technology Corporation：
Introduction
We have reviewed the accompanying consolidated balance sheets of the Nanya Technology
Corporation and its subsidiaries as of March 31, 2018 and 2017, and the related consolidated
statements of comprehensive income, changes in equity and cash flows for the three months
ended March 31, 2018 and 2017, and notes to the consolidated financial statements, including
a summary of significant accounting policies. Management is responsible for the preparation and
fair presentation of the consolidated financial statements in accordance with the Regulations
Governing the Preparation of Financial Reports by Securities Issuers and International Accounting
Standards (“IASs”) 34, “Interim Financial Reporting” endorsed by the Financial Supervisory
Commission of the Republic of China. Our responsibility is to express a conclusion on the
consolidated financial statements based on our reviews.
Scope of Review
Except as explained in the Basis for Qualified Conclusion paragraph, we conducted our reviews in
accordance with Statement of Auditing Standards 65, "Review of Financial Information Performed by
the Independent Auditor of the Entity". A review of the consolidated financial statements consists
of making inquiries, primarily of persons responsible for financial and accounting matters, and
applying analytical and other review procedures. A review is substantially less in scope than an
audit conducted in accordance with the generally accepted auditing standards and consequently does
not enable us to obtain assurance that we would become aware of all significant matters that might
be identified in an audit. Accordingly, we do not express an audit opinion.
Basis for Qualified Conclusion
As stated in Note 4(b), the consolidated financial statements included the financial statements of
certain non-significant subsidiaries, which were not reviewed by independent auditors. These financial
statements reflect total assets amounting to NT$3,840,102 thousand and NT$2,192,001 thousand, constituting
2.42% and 1.38% of consolidated total assets at March 31, 2018 and 2017, respectively, total liabilities
amounting to NT$103,166 thousand and NT$381,309 thousand, constituting 0.73% and 0.62% of consolidated total
liabilities at March 31, 2018 and 2017, respectively, and total comprehensive income(loss) amounting to
NT$(73,176) thousand and NT$15,858 thousand, constituting (1.01)% and 0.14% of consolidated total
comprehensive income (loss) for the three months ended March 31, 2018 and 2017, respectively.
Qualified Conclusion
Except for the adjustments, if any, as might have been determined to be necessary had the financial
statements of certain consolidated subsidiaries and equity accounted investee companies described in
the Basis for Qualified Conclusion paragraph above been reviewed by independent auditors, based on
our reviews, nothing has come to our attention that causes us to believe that the accompanying
consolidated financial statements do not present fairly, in all material respects, the consolidated
financial position of the Nanya Technology Corporation and its subsidiaries as at March 31, 2018 and
2017, and of its consolidated financial performance and its consolidated cash flows for the three months
ended March 31, 2018 and 2017 in accordance with the Regulations Governing the Preparation of Financial
Reports by Securities Issuers and IASs 34, “Interim Financial Reporting” endorsed by the Financial
Supervisory Commission of the Republic of China.
KPMG
Taipei, Taiwan (Republic of China)
May 09, 2018
]]></tifrs-ar:AccountantsReportBody>
<tifrs-ar:EndingBalanceOfAssetsOfSubsidiariesWhoseFinancialStatementsWereAuditedOrReviewedByOtherIndependentAccountants contextRef="AsOf20180331" decimals="-3" unitRef="TWD">0</tifrs-ar:EndingBalanceOfAssetsOfSubsidiariesWhoseFinancialStatementsWereAuditedOrReviewedByOtherIndependentAccountants>
<tifrs-ar:TotalYearToDateRevenuesOfSubsidiariesWhoseFinancialStatementsWereAuditedOrReviewedByOtherIndependentAccountants contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-ar:TotalYearToDateRevenuesOfSubsidiariesWhoseFinancialStatementsWereAuditedOrReviewedByOtherIndependentAccountants>
<tifrs-ar:EndingBalanceOfInvestmentsAccountedForUsingEquityMethodWhoseFinancialStatementsWereAuditedOrReviewedByOtherIndependentAccountants contextRef="AsOf20180331" decimals="-3" unitRef="TWD">0</tifrs-ar:EndingBalanceOfInvestmentsAccountedForUsingEquityMethodWhoseFinancialStatementsWereAuditedOrReviewedByOtherIndependentAccountants>
<tifrs-ar:ShareOfProfitLossForTheQuarterOfAssociatesAndJointVenturesAccountedForUsingEquityMethodWhoseFinancialStatementsWereAuditedOrReviewedByOtherIndependentAccountants contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-ar:ShareOfProfitLossForTheQuarterOfAssociatesAndJointVenturesAccountedForUsingEquityMethodWhoseFinancialStatementsWereAuditedOrReviewedByOtherIndependentAccountants>
<tifrs-ar:EndingBalanceOfAssetsOfSubsidiariesWhoseFinancialStatementsWereOnUnauditedOrUnreviewed contextRef="AsOf20180331" decimals="-3" unitRef="TWD">3840102000</tifrs-ar:EndingBalanceOfAssetsOfSubsidiariesWhoseFinancialStatementsWereOnUnauditedOrUnreviewed>
<tifrs-ar:YearToDateComprehensiveIncomeOfSubsidiariesWhoseFinancialStatementsWereUnauditedOrUnreviewed contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">-73176000</tifrs-ar:YearToDateComprehensiveIncomeOfSubsidiariesWhoseFinancialStatementsWereUnauditedOrUnreviewed>
<tifrs-ar:EndingBalanceOfInvestmentsAccountedForUsingEquityMethodWhoseFinancialStatementsWereUnauditedOrUnreviewed contextRef="AsOf20180331" decimals="-3" unitRef="TWD">0</tifrs-ar:EndingBalanceOfInvestmentsAccountedForUsingEquityMethodWhoseFinancialStatementsWereUnauditedOrUnreviewed>
<tifrs-ar:ShareOfYearToDateProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodWhoseFinancialStatementsWereUnauditedOrUnreviewed contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-ar:ShareOfYearToDateProfitLossOfAssociatesAndJointVenturesAccountedForUsingEquityMethodWhoseFinancialStatementsWereUnauditedOrUnreviewed>
<tifrs-notes:FinancialStatementNotes contextRef="From20180101To20180331"><![CDATA[http://doc.twse.com.tw/server-java/t57sb01?step=1&colorchg=1&co_id=2408&year=107&seamon=1&mtype=A&]]></tifrs-notes:FinancialStatementNotes>
<tifrs-notes:HistoryAndOrganization contextRef="From20180101To20180331"><![CDATA[ 南亞科技股份有限公司(以下稱「本公司」)於民國八十四年三月四日奉經濟部核准設
立，註冊地址為新北市泰山區大科里南林路98號。本公司及子公司(以下併稱「合併公司」)
主要營業項目為半導體之研究開發、設計與製造、銷售業務及其機器設備、原材料之買賣
進出口業務。]]></tifrs-notes:HistoryAndOrganization>
<tifrs-notes:DateAndProceduresOfAuthorisationForIssueOfFinancialStatements contextRef="From20180101To20180331"><![CDATA[ 本合併財務報告已於民國一○七年五月九日提報董事會後發布。]]></tifrs-notes:DateAndProceduresOfAuthorisationForIssueOfFinancialStatements>
<tifrs-notes:ApplicationOfNewlyIssuedOrAmendedStandardsAndInterpretations contextRef="From20180101To20180331"><![CDATA[(一)已採用金融監督管理委員會認可之新發布及修訂後準則及解釋之影響合併公司自民國一○七年起全面
採用經金融監督管理委員會（以下簡稱金管會)認可並於民國一○七年生效之國際財務報導準則編製合併財
務報告。相關新發布、修正及修訂之準則及解釋彙列如下： 新發布／修正／修訂準則及解釋
新發布／修正／修訂準則及解釋 國際會計準則理事會發布之生效日
國際財務報導準則第2號之修正「股份基礎給付交易之分 2018年1月1日
類及衡量」
國際財務報導準則第4號之修正「於國際財務報導準則第 2018年1月1日
4號『保險合約』下國際財務報導準則第9號『金融工具』
之適用」
國際財務報導準則第9號「金融工具」 2018年1月1日
國際財務報導準則第15號「客戶合約之收入」 2018年1月1日
國際會計準則第7號之修正「揭露倡議」 2017年1月1日
國際會計準則第12號之修正「未實現損失之遞延所 2017年1月1日
得稅資產之認列」
國際會計準則第40號之修正「投資性不動產之轉列」 2018年1月1日
國際財務報導準則2014-2016週期之年度改善：
國際財務報導準則第12號之修正 2017年1月1日
國際財務報導準則第1號之修正及國際會計準則第28號之 2018年1月1日
修正
國際財務報導解釋第22號「外幣交易與預收(付)對價」 2018年1月1日
除下列項目外，適用上述新認可之國際財務報導準則將不致對合併財務報告造成重大變動。造成重大變動者
之性質及影響說明如下：
1.國際財務報導準則第十五號「客戶合約之收入」　
　該準則取代國際會計準則第十八號「收入」及及相關解釋，以單一分析模型按五個步驟決定企業認列收
入之方法、時點及金額。合併公司採累積影響數法適用國際財務報導準則第十五號，因此，以前期間之比較
資訊無須重編而係繼續適用國際會計準則第十八號、國際會計準則第十一號及相關解釋，初次適用國際財務
報導準則第十五號之累積影響數係調整民國一○七年一月一日之保留盈餘。
此項會計政策變動之性質及影響說明如下：
(1)銷售商品
針對半導體產品之銷售，過去係視銷售合約個別條款對相關所有權之重大風險及報酬已移轉予客戶。於該
時點認列收入，係因該時點收入及成本能可靠衡量、對價很有可能收回，且不再繼續參與對商品之管理。國
際財務報導準則第十五號下，將於客戶取得對產品之控制時認列收入。
(2)對財務報告之影響
　採用國際財務報導準則第十五號不致對合併公司合併財務報告造成重大影響。
2.國際財務報導準則第九號「金融工具」
　國際財務報導準則第九號「金融工具」（以下稱國際財務報導準則第九號或IFRS 9）取代國際會計準則第三
十九號「金融工具：認列與衡量」（以下稱國際會計準則第三十九號或IAS 39），修正金融工具之分類與衡量
、減損及避險會計。
合併公司採用修正後之國際財務報導準則第七號「金融工具：揭露」揭露民國
一○七年資訊，該等規定通常不適用於比較期資訊。
合併公司適用國際財務報導準則第九號導致之會計政策重大變動說明如下：
(1)金融資產及負債之分類
該準則主要將金融資產分類為按攤銷後成本衡量、透過其他綜合損益按公允價值衡量及透過損益按公允價值
衡量三類，國際財務報導準則第九號下金融資產之分類係以持有該金融資產之經營模式及其合約現金流量特性
為基礎，並刪除原準則下持有至到期日、放款及應收款及備供出售金融資產之分類。依該準則，混合合約包含
之主契約若屬該準則範圍內之金融資產，則不拆分嵌入之衍生工具，而係評估整體混合金融工具之分類。合併
公司於國際財務報導準則第九號下金融資產之分類、衡量及相關利益及損失之認列之會計政策說明請詳附註四
(三)。
採用國際財務報導準則第九號對合併公司之金融負債會計政策無重大影響。
(2)金融資產之減損
該準則以前瞻性之預期信用損失模式取代現行國際會計準則第三十九號已發生減損損失模式，新減損模式適
用於按攤銷後成本衡量之金融資產、合約資產及透過其他綜合損益按公允價值衡量之債務工具投資，但不適用
於權益工具投資。國際財務報導準則第九號下，信用損失之認列時點早於國際會計準則第三十九號下之認列時
點，請詳附註四(三)。
(3)過渡處理
除下列項目外，通常係追溯適用國際財務報導準則第九號：
?適用國際財務報導準則第九號所產生之金融資產帳面金額差異數，係認列於民國一○七年一月一日之保留盈
餘及其他權益項目，據此，民國ㄧ○六年表達之資訊通常不會反映國際財務報導準則第九號之規定，因此，與
民國ㄧ○七年適用國際財務報導準則第九號所揭露之資訊不具可比性。
?下列事項係以初次適用日存在之事實及情況為基礎評估：
–判定金融資產係以何種經營模式持有係以初次適用日存在之事實及情況為基礎評估。
(4)國際財務報導準則第九號初次適用日之金融資產分類
適用國際會計準則第三十九號衡量種類之金融資產轉換至國際財務報導準則第九號衡量種類之金融資產，該
金融資產民國一○七年一月一日之新衡量種類、帳面金額及說明如下(金融負債之衡量種類及帳面金額未改變)：
IAS39 IFRS9
衡量種類 帳面金額 衡量種類 帳面金額
金融資產
現金及約當現金 放款及應收款 $ 33,768,677 攤銷後成本 $ 33,768,677
應收款項淨額 放款及應收款(註) 21,170,525 攤銷後成本 20,127,024
其他金融資產(存 放款及應收款 5,266 攤銷後成本 5,266
出保證金)
註：適用國際會計準則第三十九號時，應收票據、應收帳款、應收租賃款及其他應收帳款係分類為放款及應收
款，於初次適用國際財務報導準則第九號時則分類為按攤銷後成本衡量之金融資產。
(二)金管會尚未認可之新發布及修訂準則及解釋
下表彙列國際會計準則理事會（以下簡稱理事會）已發布及修訂但尚未經金管會認可之準則及解釋。
新發布／修正／修訂準則及解釋 理事會發布之生效日
國際財務報導準則第10號及國際會計準則第28號之修正「投資 尚待理事會決定
者與其關聯企業或合資間之資產出售或投入」
國際財務報導準則第16號「租賃」 2019年1月1日
國際財務報導準則第17號「保險合約」 2021年1月1日
國際財務報導解釋第23號「具不確定性之所得稅處理」 2019年1月1日
國際財務報導準則第9號之修正「具有負補償之提前還款特性」 2019年1月1日
國際會計準則第28號之修正「對關聯企業及合資之長期權益」 2019年1月1日
國際財務報導準則2015-2017週期之年度改善 2019年1月1日
國際會計準則第19號之修正「計畫修正、縮減或清償」 2019年1月1日
對合併公司可能攸關者如下：
發布日 新發布或修訂準則 主要修訂內容
2016.1.13 國際財務報導準則第16號 新準則將租賃之會計處理修正如下：
「租賃」 ?承租人所簽訂符合租賃定義之所有
合約均應於資產負債表認列使用權
資產及租賃負債。租賃期間內租賃
費用則係以使用權資產折舊金額加
計租賃負債之利息攤提金額衡量。
?出租人所簽訂符合租賃定義之合約
則應分類為營業租賃及融資租賃，
其會計處理與國際會計準則第17號
「租賃」類似。
合併公司現正持續評估上述準則及解釋對合併公司財務狀況與經營結果之影響，相關影響待評估完成時予以揭
露。
]]></tifrs-notes:ApplicationOfNewlyIssuedOrAmendedStandardsAndInterpretations>
<tifrs-notes:StatementOfIFRSAndRelatedRegulationsCompliance contextRef="From20180101To20180331"><![CDATA[ 本合併財務報告係依照證券發行人財務報告編製準則（以下簡稱「編製準則」）
及金管會認可並發布生效之國際會計準則第三十四號「期中財務報導」編製。本合併
財務報告未包括依照金管會認可並發布生效之國際財務報導準則、國際會計準則、解
釋及解釋公告(以下簡稱「金管會認可之國際財務報導準則」)所編製之整份年度合併
財務報告應揭露之全部必要資訊。
本合併財務報告所採用之重大會計政策與民國一○六年度合併財務報告相同，相
關資訊請參閱民國一○六年度合併財務報告附註四。]]></tifrs-notes:StatementOfIFRSAndRelatedRegulationsCompliance>
<tifrs-notes:PrinciplesOfConsolidation contextRef="From20180101To20180331"><![CDATA[ 合併財務報告之編製主體包含本公司及由本公司所控制之個體(即子公司)。
當本公司暴露於來自對被投資個體之參與之變動報酬或對該等變動報酬享有權利，
且透過對被投資個體之權力有能力影響該等報酬時，本公司控制該個體。
　　自對子公司取得控制力之日起，開始將其財務報告納入合併財務報告，直至
喪失控制之日為止。
　　合併公司間之交易、餘額及任何未實現收益與費損，業於編製合併財務報告
時已全數消除。子公司之綜合損益總額係分別歸屬至本公司業主及非控制權益，
即使非控制權益因而成為虧損餘額亦然。
　　合併公司對子公司所有權權益之變動，未導致喪失控制者，作為與業主間之
權益交易處理。非控制權益之調整數與所支付或收取對價公允價值之差額，係直
接認列於權益且歸屬於本公司業主。
]]></tifrs-notes:PrinciplesOfConsolidation>
<tifrs-notes:FinancialAssets contextRef="From20180101To20180331"><![CDATA[ 合併公司之金融資產分類為按攤銷後成本衡量之金融資產。
合併公司僅於改變管理金融資產之經營模式時，始依規定重分類所有受影響之
金融資產。
(1)按攤銷後成本衡量之金融資產
金融資產同時符合下列條件，且未指定為透過損益按公允價值衡量時，係按攤
銷後成本衡量：
‧係在以收取合約現金流量為目的之經營模式下持有該金融資產。
‧該金融資產之合約條款產生特定日期之現金流量，完全為支付本金及流通在
外本金金額之利息。
原始認列時係按公允價值加計直接可歸屬之交易成本衡量；後續採有效利
率法以攤銷後成本減除減損損失衡量。利息收入、外幣兌換損益及減損損失係
認列於損益。除列時，將累積之利益或損失列入損益。
(2)金融資產減損
合併公司針對按攤銷後成本衡量之金融資產(包括現金及約當現金、按攤銷後
成本衡量之金融資產、應收票據及帳款、其他應收款、應收融資租賃款、存出
保證金及其他金融資產等)之預期信用損失認列備抵損失。下列金融資產係按十
二個月預期信用損失金額衡量備抵損失，其餘係按存續期間預期信用損失金額
衡量：
‧銀行存款之信用風險(即金融工具之預期存續期間發生違約之風險)自原始認
列後未顯著增加。
應收帳款之備抵損失係按存續期間預期信用損失金額衡量。
存續期間預期信用損失係指金融工具預期存續期間所有可能違約事項產生之
預期信用損失。
十二個月預期信用損失係指金融工具於報導日後十二個月內可能違約事項所
產生之預期信用損失(或較短期間，若金融工具之預期存續期間短於十二個月時)。
衡量預期信用損失之最長期間為合併公司暴露於信用風險之最長合約期間。
於判定自原始認列後信用風險是否已顯著增加時，合併公司考量合理且可佐證
之資訊(無需過度成本或投入即可取得)，包括質性及量化資訊，及根據合併公司
之歷史經驗、信用評估及前瞻性資訊所作之分析。
若合約款項逾期超過三十天，合併公司假設金融資產之信用風險已顯著增
加。
若合約款項逾期超過六十天，或借款人不太可能履行其信用義務支付全額款
項予合併公司時，合併公司視為該金融資產發生違約。
預期信用損失為金融工具預期存續期間信用損失之機率加權估計值。信用損失
係按所有現金短收之現值衡量，亦即合併公司依據合約可收取之現金流量與合併
公司預期收取之現金流量之差額。預期信用損失係按金融資產之有效利率折現。
於每一報導日合併公司評估按攤銷後成本衡量金融資產是否有信用減損。對
金融資產之估計未來現金流量具有不利影響之一項或多項事項已發生時，該金融
資產已信用減損。金融資產已信用減損之證據包括有關下列事項之可觀察資料：
‧借款人或發行人之重大財務困難；
‧違約，諸如延滯或逾期超過三十天；
‧因與借款人之財務困難相關之經濟或合約理由，合併公司給予借款人原本不會
考量之讓步；
‧借款人很有可能會聲請破產或進行其他財務重整；或
‧由於財務困難而使該金融資產之活絡市場消失。
按攤銷後成本衡量之金融資產之備抵損失係自資產之帳面金額中扣除。
當合併公司對回收金融資產整體或部分無法合理預期時，係直接減少其金融資產
總帳面金額。通常係指合併公司判定債務人之資產或收益來源不能產生足夠之現金
流量以償還沖銷之金額，然而，已沖銷之金融資產仍可強制執行，以符合合併公司
回收逾期金額之程序。
(3)金融資產之除列
合併公司僅於對來自該資產現金流量之合約權利終止，或已移轉金融資產且該資
產所有權幾乎所有之風險及報酬已移轉予其他企業時，始將金融資產除列。]]></tifrs-notes:FinancialAssets>
<tifrs-notes:RevenueRecognition contextRef="From20180101To20180331"><![CDATA[ 收入係按移轉商品或勞務而預期有權取得之對價衡量。合併公司係於對商品或勞
務之控制移轉予客戶而滿足履約義務時認列收入。合併公司依主要收入項目說明如
下：
合併公司製造半導體產品於市場銷售。合併公司係於對產品之控制移轉時認列收
入。該產品之控制移轉係指產品已交付給客戶，客戶能完全裁決產品之銷售通路及
價格，且已無會影響客戶接受該產品之未履行義務。交付係發生於產品運送至特定
地點，其陳舊過時及損失風險已移轉予客戶，及客戶已依據銷售合約接受產品，驗
收條款已失效，或合併公司有客觀證據認為已滿足所有驗收條件時。]]></tifrs-notes:RevenueRecognition>
<tifrs-notes:EmployeeBenefits contextRef="From20180101To20180331"><![CDATA[ 期中期間之確定福利計畫退休金係採用前一年度報導日依精算決定退休金成本
率，以年初至當期期末為基礎計算，並針對該報導日後之重大市場波動，及重大
縮減、清償或其他重大一次性事項加以調整。]]></tifrs-notes:EmployeeBenefits>
<tifrs-notes:IncomeTax contextRef="From20180101To20180331"><![CDATA[ 合併公司係依國際會計準則公報第三十四號「期中財務報導」第B12段規定衡量
及揭露期中期間之所得稅費用。
所得稅費用係以期中報導期間之稅前淨利乘以管理階層對於全年度預計有效稅率
之最佳估計衡量，並全數認列為當期所得稅費用。
期中期間法定所得稅率變動時，其對遞延所得稅之影響數係一次認列於該稅率變
動之期中報導期間。
所得稅費用直接認列於權益項目或其他綜合損益項目者，係就相關資產及負債於
財務報導目的之帳面金額與其課稅基礎之暫時性差異，以預期實現或清償時之適用
稅率予以衡量。]]></tifrs-notes:IncomeTax>
<tifrs-notes:SourcesOfUncertaintyFromSignificantAccountingJudgmentsAssumptionsAndEstimations contextRef="From20180101To20180331"><![CDATA[ 管理階層依編製準則及金管會認可之國際會計準則第三十四號「期中財務報導」編製
本合併財務季報告時，必須作出判斷、估計及假設，其將對會計政策之採用及資產、負
債、收益及費用之報導金額有所影響。實際結果可能與估計存有差異。
編製合併財務報告時，管理階層於採用合併公司會計政策時所作之重大判斷以及估計
不確定性之主要來源與民國一○六年度合併財務報告附註五內容一致。]]></tifrs-notes:SourcesOfUncertaintyFromSignificantAccountingJudgmentsAssumptionsAndEstimations>
<tifrs-notes:Others/>
<tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:NameOfInvestee contextRef="From20180101To20180331"><![CDATA[南亞科技美國公司]]></tifrs-notes:NameOfInvestee>
<tifrs-notes:MainBusinesses contextRef="From20180101To20180331"><![CDATA[半導體產品銷售]]></tifrs-notes:MainBusinesses>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20180331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20170331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:Description contextRef="From20180101To20180331"><![CDATA[註二]]></tifrs-notes:Description>
</tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:NameOfInvestee contextRef="From20180101To20180331"><![CDATA[南亞科技德拉瓦公司]]></tifrs-notes:NameOfInvestee>
<tifrs-notes:MainBusinesses contextRef="From20180101To20180331"><![CDATA[半導體產品設計]]></tifrs-notes:MainBusinesses>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20180331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20170331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:Description contextRef="From20180101To20180331"><![CDATA[註二]]></tifrs-notes:Description>
</tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:NameOfInvestee contextRef="From20180101To20180331"><![CDATA[南亞科技香港公司]]></tifrs-notes:NameOfInvestee>
<tifrs-notes:MainBusinesses contextRef="From20180101To20180331"><![CDATA[半導體產品銷售]]></tifrs-notes:MainBusinesses>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20180331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20170331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:Description contextRef="From20180101To20180331"><![CDATA[註二]]></tifrs-notes:Description>
</tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:NameOfInvestee contextRef="From20180101To20180331"><![CDATA[南亞科技日本公司]]></tifrs-notes:NameOfInvestee>
<tifrs-notes:MainBusinesses contextRef="From20180101To20180331"><![CDATA[半導體產品銷售]]></tifrs-notes:MainBusinesses>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20180331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20170331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:Description contextRef="From20180101To20180331"><![CDATA[註二]]></tifrs-notes:Description>
</tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:NameOfInvestee contextRef="From20180101To20180331"><![CDATA[培仁股份有限公司]]></tifrs-notes:NameOfInvestee>
<tifrs-notes:MainBusinesses contextRef="From20180101To20180331"><![CDATA[企業投資]]></tifrs-notes:MainBusinesses>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20180331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20170331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:Description contextRef="From20180101To20180331"><![CDATA[註二]]></tifrs-notes:Description>
</tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:NameOfInvestee contextRef="From20180101To20180331"><![CDATA[補丁科技股份有限公司]]></tifrs-notes:NameOfInvestee>
<tifrs-notes:MainBusinesses contextRef="From20180101To20180331"><![CDATA[產品設計銷售]]></tifrs-notes:MainBusinesses>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20180331" decimals="4" unitRef="Pure">0.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">0.5356</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20170331" decimals="4" unitRef="Pure">0.5357</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:Description contextRef="From20180101To20180331"><![CDATA[註二]]></tifrs-notes:Description>
</tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[南亞科技香港公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:NameOfInvestee contextRef="From20180101To20180331"><![CDATA[南亞科技歐洲公司]]></tifrs-notes:NameOfInvestee>
<tifrs-notes:MainBusinesses contextRef="From20180101To20180331"><![CDATA[半導體產品銷售]]></tifrs-notes:MainBusinesses>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20180331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20170331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:Description contextRef="From20180101To20180331"><![CDATA[註ㄧ及註二]]></tifrs-notes:Description>
</tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[南亞科技香港公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:NameOfInvestee contextRef="From20180101To20180331"><![CDATA[南亞科科技(深圳)有限公司]]></tifrs-notes:NameOfInvestee>
<tifrs-notes:MainBusinesses contextRef="From20180101To20180331"><![CDATA[半導體產品銷售]]></tifrs-notes:MainBusinesses>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20180331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20171231" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:PercentageOfOwnership4 contextRef="AsOf20170331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership4>
<tifrs-notes:Description contextRef="From20180101To20180331"><![CDATA[註二]]></tifrs-notes:Description>
</tifrs-notes:TheConsolidatedEntities>
<tifrs-notes:Note-TheConsolidatedEntities contextRef="From20180101To20180331"><![CDATA[註一：補丁科技股份有限公司於民國一○六年九月經董事會決議辦理員工行使認股權發行新股，合
併公司持有股權由53.57%降為53.56%，本公司於民國一○七年二月全數處分持有股權並喪失
控制力停止將其併入合併子公司。
註二：係非重要子公司，其財務報告未經會計師核閱。]]></tifrs-notes:Note-TheConsolidatedEntities>
<tifrs-notes:FinancialStatementAccountAndAmount>
<tifrs-notes:FinancialStatementAccount2 contextRef="AsOf20180331"><![CDATA[應收票據]]></tifrs-notes:FinancialStatementAccount2>
<tifrs-notes:Amount2 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">2390000</tifrs-notes:Amount2>
<tifrs-notes:Amount2 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">3577000</tifrs-notes:Amount2>
<tifrs-notes:Amount2 contextRef="AsOf20170331" decimals="-3" unitRef="TWD">11978000</tifrs-notes:Amount2>
</tifrs-notes:FinancialStatementAccountAndAmount>
<tifrs-notes:FinancialStatementAccountAndAmount>
<tifrs-notes:FinancialStatementAccount2 contextRef="AsOf20180331"><![CDATA[應收帳款]]></tifrs-notes:FinancialStatementAccount2>
<tifrs-notes:Amount2 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">11051779000</tifrs-notes:Amount2>
<tifrs-notes:Amount2 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">8530890000</tifrs-notes:Amount2>
<tifrs-notes:Amount2 contextRef="AsOf20170331" decimals="-3" unitRef="TWD">5779819000</tifrs-notes:Amount2>
</tifrs-notes:FinancialStatementAccountAndAmount>
<tifrs-notes:FinancialStatementAccountAndAmount>
<tifrs-notes:FinancialStatementAccount2 contextRef="AsOf20180331"><![CDATA[備抵損失]]></tifrs-notes:FinancialStatementAccount2>
<tifrs-notes:Amount2 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">-9174000</tifrs-notes:Amount2>
<tifrs-notes:Amount2 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">-8859000</tifrs-notes:Amount2>
<tifrs-notes:Amount2 contextRef="AsOf20170331" decimals="-3" unitRef="TWD">-9083000</tifrs-notes:Amount2>
</tifrs-notes:FinancialStatementAccountAndAmount>
<tifrs-notes:ScheduleOfTradeAndOtherReceivables contextRef="AsOf20180331" decimals="-3"><![CDATA[]]></tifrs-notes:ScheduleOfTradeAndOtherReceivables>
<tifrs-notes:TotalTradeAndOtherReceivables contextRef="AsOf20180331" decimals="-3" unitRef="TWD">11044995000</tifrs-notes:TotalTradeAndOtherReceivables>
<tifrs-notes:TotalTradeAndOtherReceivables contextRef="AsOf20171231" decimals="-3" unitRef="TWD">8525608000</tifrs-notes:TotalTradeAndOtherReceivables>
<tifrs-notes:TotalTradeAndOtherReceivables contextRef="AsOf20170331" decimals="-3" unitRef="TWD">5782714000</tifrs-notes:TotalTradeAndOtherReceivables>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[南亞光電股份有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[台塑網軟件科技（南京）有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[南亞電路板股份有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[麥寮工業區專用港管理股份有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[台朔重工股份有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[台塑勝高科技股份有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[福懋科技股份有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[台塑網科技股份有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[台塑生醫科技股份有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[台塑石化股份有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[台灣化學纖維股份有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[台灣塑膠工業股份有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[台化地毯股份有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[台朔重工(廣州)有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[台塑貨運(寧波)有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[合併公司之其他關係人]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:NameOfRelatedParty contextRef="AsOf20180331"><![CDATA[南亞塑膠工業股份有限公司]]></tifrs-notes:NameOfRelatedParty>
<tifrs-notes:RelatedPartyRelationship contextRef="AsOf20180331"><![CDATA[對合併公司具重大影響力之個體]]></tifrs-notes:RelatedPartyRelationship>
</tifrs-notes:NameAndRelatiohshipOfRelatedParty2>
<tifrs-notes:CategoriesOfRelatedPartiesAndAmount>
<tifrs-notes:FinancialStatementAccountForSignificantTransactionsBetweenRelatedParties contextRef="From20180101To20180331"><![CDATA[銷貨收入]]></tifrs-notes:FinancialStatementAccountForSignificantTransactionsBetweenRelatedParties>
<tifrs-notes:CategoriesOfRelatedParties contextRef="From20180101To20180331"><![CDATA[其他關係人]]></tifrs-notes:CategoriesOfRelatedParties>
<tifrs-notes:Amount8 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount8>
<tifrs-notes:Amount8 contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">6023000</tifrs-notes:Amount8>
</tifrs-notes:CategoriesOfRelatedPartiesAndAmount>
<tifrs-notes:OperatingRevenue2 contextRef="From20180101To20180331" decimals="-3"><![CDATA[合併公司銷售予其他關係人之銷貨條件則與一般銷售價格無顯著不同，其收款
期限為次月15日前。]]></tifrs-notes:OperatingRevenue2>
<tifrs-notes:TotalOperationRevenue contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:TotalOperationRevenue>
<tifrs-notes:TotalOperationRevenue contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">6023000</tifrs-notes:TotalOperationRevenue>
<tifrs-notes:CategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:CategoriesOfRelatedParties3 contextRef="From20180101To20180331"><![CDATA[對合併公司具有重大影響力者]]></tifrs-notes:CategoriesOfRelatedParties3>
<tifrs-notes:Amount9 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">15104000</tifrs-notes:Amount9>
<tifrs-notes:Amount9 contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">12314000</tifrs-notes:Amount9>
</tifrs-notes:CategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:CategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:CategoriesOfRelatedParties3 contextRef="From20180101To20180331"><![CDATA[其他關係人-台塑勝高科技股份有限公司]]></tifrs-notes:CategoriesOfRelatedParties3>
<tifrs-notes:Amount9 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">419527000</tifrs-notes:Amount9>
<tifrs-notes:Amount9 contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">269562000</tifrs-notes:Amount9>
</tifrs-notes:CategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:CategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:CategoriesOfRelatedParties3 contextRef="From20180101To20180331"><![CDATA[其他關係人]]></tifrs-notes:CategoriesOfRelatedParties3>
<tifrs-notes:Amount9 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">22470000</tifrs-notes:Amount9>
<tifrs-notes:Amount9 contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">8250000</tifrs-notes:Amount9>
</tifrs-notes:CategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:PurchasesOfGoods contextRef="From20180101To20180331" decimals="-3"><![CDATA[]]></tifrs-notes:PurchasesOfGoods>
<tifrs-notes:TotalPurchasesOfGoods contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">457101000</tifrs-notes:TotalPurchasesOfGoods>
<tifrs-notes:TotalPurchasesOfGoods contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">290126000</tifrs-notes:TotalPurchasesOfGoods>
<tifrs-notes:FinancialStatementAccountAndCategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:FinancialStatementAccount4 contextRef="AsOf20180331"><![CDATA[應付帳款-關係人]]></tifrs-notes:FinancialStatementAccount4>
<tifrs-notes:CategoriesOfRelatedParties12 contextRef="AsOf20180331"><![CDATA[對合併公司具重大影響力之個體]]></tifrs-notes:CategoriesOfRelatedParties12>
<tifrs-notes:Amount4 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">5597000</tifrs-notes:Amount4>
<tifrs-notes:Amount4 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">4750000</tifrs-notes:Amount4>
<tifrs-notes:Amount4 contextRef="AsOf20170331" decimals="-3" unitRef="TWD">3936000</tifrs-notes:Amount4>
</tifrs-notes:FinancialStatementAccountAndCategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:FinancialStatementAccountAndCategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:FinancialStatementAccount4 contextRef="AsOf20180331"><![CDATA[應付帳款-關係人]]></tifrs-notes:FinancialStatementAccount4>
<tifrs-notes:CategoriesOfRelatedParties12 contextRef="AsOf20180331"><![CDATA[其他關係人-台塑勝高科技股份有限公]]></tifrs-notes:CategoriesOfRelatedParties12>
<tifrs-notes:Amount4 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">315826000</tifrs-notes:Amount4>
<tifrs-notes:Amount4 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">290134000</tifrs-notes:Amount4>
<tifrs-notes:Amount4 contextRef="AsOf20170331" decimals="-3" unitRef="TWD">186508000</tifrs-notes:Amount4>
</tifrs-notes:FinancialStatementAccountAndCategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:FinancialStatementAccountAndCategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:FinancialStatementAccount4 contextRef="AsOf20180331"><![CDATA[應付帳款-關係人]]></tifrs-notes:FinancialStatementAccount4>
<tifrs-notes:CategoriesOfRelatedParties12 contextRef="AsOf20180331"><![CDATA[其他關係人]]></tifrs-notes:CategoriesOfRelatedParties12>
<tifrs-notes:Amount4 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">6354000</tifrs-notes:Amount4>
<tifrs-notes:Amount4 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">4862000</tifrs-notes:Amount4>
<tifrs-notes:Amount4 contextRef="AsOf20170331" decimals="-3" unitRef="TWD">2193000</tifrs-notes:Amount4>
</tifrs-notes:FinancialStatementAccountAndCategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:FinancialStatementAccountAndCategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:FinancialStatementAccount4 contextRef="AsOf20180331"><![CDATA[其他應付款]]></tifrs-notes:FinancialStatementAccount4>
<tifrs-notes:CategoriesOfRelatedParties12 contextRef="AsOf20180331"><![CDATA[關聯企業]]></tifrs-notes:CategoriesOfRelatedParties12>
<tifrs-notes:Amount4 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount4>
<tifrs-notes:Amount4 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount4>
<tifrs-notes:Amount4 contextRef="AsOf20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount4>
</tifrs-notes:FinancialStatementAccountAndCategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:FinancialStatementAccountAndCategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:FinancialStatementAccount4 contextRef="AsOf20180331"><![CDATA[其他應付款]]></tifrs-notes:FinancialStatementAccount4>
<tifrs-notes:CategoriesOfRelatedParties12 contextRef="AsOf20180331"><![CDATA[其他關係人-福懋科技股份有限公司]]></tifrs-notes:CategoriesOfRelatedParties12>
<tifrs-notes:Amount4 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">891118000</tifrs-notes:Amount4>
<tifrs-notes:Amount4 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">889629000</tifrs-notes:Amount4>
<tifrs-notes:Amount4 contextRef="AsOf20170331" decimals="-3" unitRef="TWD">703498000</tifrs-notes:Amount4>
</tifrs-notes:FinancialStatementAccountAndCategoriesOfRelatedPartiesAndAmount2>
<tifrs-notes:AmountsPayableToRelatedParties contextRef="AsOf20180331" decimals="-3"><![CDATA[]]></tifrs-notes:AmountsPayableToRelatedParties>
<tifrs-notes:TotalAmountsPayableToRelatedParties contextRef="AsOf20180331" decimals="-3" unitRef="TWD">1218895000</tifrs-notes:TotalAmountsPayableToRelatedParties>
<tifrs-notes:TotalAmountsPayableToRelatedParties contextRef="AsOf20171231" decimals="-3" unitRef="TWD">1189375000</tifrs-notes:TotalAmountsPayableToRelatedParties>
<tifrs-notes:TotalAmountsPayableToRelatedParties contextRef="AsOf20170331" decimals="-3" unitRef="TWD">896135000</tifrs-notes:TotalAmountsPayableToRelatedParties>
<tifrs-notes:CategoriesOfRelatedPartiesAndPurchasePrice>
<tifrs-notes:CategoriesOfRelatedParties4 contextRef="From20180101To20180331"><![CDATA[對合併公司具有重大影響力之個體]]></tifrs-notes:CategoriesOfRelatedParties4>
<tifrs-notes:PurchasePrice2 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">391000</tifrs-notes:PurchasePrice2>
<tifrs-notes:PurchasePrice2 contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">2489000</tifrs-notes:PurchasePrice2>
</tifrs-notes:CategoriesOfRelatedPartiesAndPurchasePrice>
<tifrs-notes:CategoriesOfRelatedPartiesAndPurchasePrice>
<tifrs-notes:CategoriesOfRelatedParties4 contextRef="From20180101To20180331"><![CDATA[其他關係人]]></tifrs-notes:CategoriesOfRelatedParties4>
<tifrs-notes:PurchasePrice2 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">2111000</tifrs-notes:PurchasePrice2>
<tifrs-notes:PurchasePrice2 contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">41176000</tifrs-notes:PurchasePrice2>
</tifrs-notes:CategoriesOfRelatedPartiesAndPurchasePrice>
<tifrs-notes:PurchasesOfPropertyPlantAndEquipment contextRef="From20180101To20180331" decimals="-3"><![CDATA[]]></tifrs-notes:PurchasesOfPropertyPlantAndEquipment>
<tifrs-notes:TotalPurchasePrice contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">2502000</tifrs-notes:TotalPurchasePrice>
<tifrs-notes:TotalPurchasePrice contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">43665000</tifrs-notes:TotalPurchasePrice>
<tifrs-notes:CategoriesOfRelatedPartiesAndAmount5>
<tifrs-notes:CategoriesOfRelatedParties15 contextRef="AsOf20180331"><![CDATA[對合併公司具重大影響力之個體]]></tifrs-notes:CategoriesOfRelatedParties15>
<tifrs-notes:Amount7 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount7>
<tifrs-notes:Amount7 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount7>
<tifrs-notes:Amount7 contextRef="AsOf20170331" decimals="-3" unitRef="TWD">8000000000</tifrs-notes:Amount7>
</tifrs-notes:CategoriesOfRelatedPartiesAndAmount5>
<tifrs-notes:CategoriesOfRelatedPartiesAndAmount5>
<tifrs-notes:CategoriesOfRelatedParties15 contextRef="AsOf20180331"><![CDATA[其他關係人-台塑重工(廣州)有限公司]]></tifrs-notes:CategoriesOfRelatedParties15>
<tifrs-notes:Amount7 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">8322000</tifrs-notes:Amount7>
<tifrs-notes:Amount7 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">2282000</tifrs-notes:Amount7>
<tifrs-notes:Amount7 contextRef="AsOf20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount7>
</tifrs-notes:CategoriesOfRelatedPartiesAndAmount5>
<tifrs-notes:CategoriesOfRelatedPartiesAndAmount5>
<tifrs-notes:CategoriesOfRelatedParties15 contextRef="AsOf20180331"><![CDATA[其他關係人-台塑貨運(寧波)有限公司]]></tifrs-notes:CategoriesOfRelatedParties15>
<tifrs-notes:Amount7 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount7>
<tifrs-notes:Amount7 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">5934000</tifrs-notes:Amount7>
<tifrs-notes:Amount7 contextRef="AsOf20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount7>
</tifrs-notes:CategoriesOfRelatedPartiesAndAmount5>
<tifrs-notes:CategoriesOfRelatedPartiesAndAmount5>
<tifrs-notes:CategoriesOfRelatedParties15 contextRef="AsOf20180331"><![CDATA[台塑網軟件科技(南京)有限公司]]></tifrs-notes:CategoriesOfRelatedParties15>
<tifrs-notes:Amount7 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">4624000</tifrs-notes:Amount7>
<tifrs-notes:Amount7 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount7>
<tifrs-notes:Amount7 contextRef="AsOf20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount7>
</tifrs-notes:CategoriesOfRelatedPartiesAndAmount5>
<tifrs-notes:CategoriesOfRelatedPartiesAndAmount5>
<tifrs-notes:CategoriesOfRelatedParties15 contextRef="AsOf20180331"><![CDATA[其他關係人]]></tifrs-notes:CategoriesOfRelatedParties15>
<tifrs-notes:Amount7 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:Amount7>
<tifrs-notes:Amount7 contextRef="AsOf20171231" decimals="-3" unitRef="TWD">200000</tifrs-notes:Amount7>
<tifrs-notes:Amount7 contextRef="AsOf20170331" decimals="-3" unitRef="TWD">2045308000</tifrs-notes:Amount7>
</tifrs-notes:CategoriesOfRelatedPartiesAndAmount5>
<tifrs-notes:LoanFromRelatedParties contextRef="AsOf20180331" decimals="-3"><![CDATA[截至民國一○七年三月三十一日、一○六年十二月三十一日及三月三十一日應
付關係人往來利息分別為88千元、208千元及12,027千元，列於其他應付款－關係人
項下，對關係人之利息費用，請詳附註六(廿一)。]]></tifrs-notes:LoanFromRelatedParties>
<tifrs-notes:TotalLoanFromRelatedParties contextRef="AsOf20180331" decimals="-3" unitRef="TWD">12946000</tifrs-notes:TotalLoanFromRelatedParties>
<tifrs-notes:TotalLoanFromRelatedParties contextRef="AsOf20171231" decimals="-3" unitRef="TWD">8416000</tifrs-notes:TotalLoanFromRelatedParties>
<tifrs-notes:TotalLoanFromRelatedParties contextRef="AsOf20170331" decimals="-3" unitRef="TWD">10045308000</tifrs-notes:TotalLoanFromRelatedParties>
<tifrs-notes:ShortTermEmployeeBenefits contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">12192000</tifrs-notes:ShortTermEmployeeBenefits>
<tifrs-notes:ShortTermEmployeeBenefits contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">11918000</tifrs-notes:ShortTermEmployeeBenefits>
<tifrs-notes:PostEmploymentBenefits contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:PostEmploymentBenefits>
<tifrs-notes:PostEmploymentBenefits contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:PostEmploymentBenefits>
<tifrs-notes:OtherLongTermBenefits contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:OtherLongTermBenefits>
<tifrs-notes:OtherLongTermBenefits contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:OtherLongTermBenefits>
<tifrs-notes:TerminationBenefits contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:TerminationBenefits>
<tifrs-notes:TerminationBenefits contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:TerminationBenefits>
<tifrs-notes:ShareBasedPayment2 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">1694000</tifrs-notes:ShareBasedPayment2>
<tifrs-notes:ShareBasedPayment2 contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">3001000</tifrs-notes:ShareBasedPayment2>
<tifrs-notes:TotalKeyManagementPersonnelCompensation contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">13886000</tifrs-notes:TotalKeyManagementPersonnelCompensation>
<tifrs-notes:TotalKeyManagementPersonnelCompensation contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">14919000</tifrs-notes:TotalKeyManagementPersonnelCompensation>
<tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
<tifrs-notes:No contextRef="From20180101To20180331" decimals="2" unitRef="TWD">0</tifrs-notes:No>
<tifrs-notes:CompanyName contextRef="From20180101To20180331"><![CDATA[南亞科技股份有限公司]]></tifrs-notes:CompanyName>
<tifrs-notes:Counterparty contextRef="From20180101To20180331"><![CDATA[南亞科技美國公司]]></tifrs-notes:Counterparty>
<tifrs-notes:RelationshipWithTheCompany contextRef="From20180101To20180331"><![CDATA[1]]></tifrs-notes:RelationshipWithTheCompany>
<tifrs-notes:IntercompanyTransactions>
<tifrs-notes:FinancialStatementAccount contextRef="From20180101To20180331"><![CDATA[銷貨]]></tifrs-notes:FinancialStatementAccount>
<tifrs-notes:Amount contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">1354923000</tifrs-notes:Amount>
<tifrs-notes:Terms contextRef="From20180101To20180331"><![CDATA[比照一般條件]]></tifrs-notes:Terms>
<tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets contextRef="From20180101To20180331" decimals="4" unitRef="Pure">0.0721</tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets>
</tifrs-notes:IntercompanyTransactions>
</tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
<tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
<tifrs-notes:No contextRef="From20180101To20180331" decimals="2" unitRef="TWD">0</tifrs-notes:No>
<tifrs-notes:CompanyName contextRef="From20180101To20180331"><![CDATA[南亞科技股份有限公司]]></tifrs-notes:CompanyName>
<tifrs-notes:Counterparty contextRef="From20180101To20180331"><![CDATA[南亞科技歐洲公司]]></tifrs-notes:Counterparty>
<tifrs-notes:RelationshipWithTheCompany contextRef="From20180101To20180331"><![CDATA[1]]></tifrs-notes:RelationshipWithTheCompany>
<tifrs-notes:IntercompanyTransactions>
<tifrs-notes:FinancialStatementAccount contextRef="From20180101To20180331"><![CDATA[銷貨]]></tifrs-notes:FinancialStatementAccount>
<tifrs-notes:Amount contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">1060546000</tifrs-notes:Amount>
<tifrs-notes:Terms contextRef="From20180101To20180331"><![CDATA[比照一般條件]]></tifrs-notes:Terms>
<tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets contextRef="From20180101To20180331" decimals="4" unitRef="Pure">0.0564</tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets>
</tifrs-notes:IntercompanyTransactions>
</tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
<tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
<tifrs-notes:No contextRef="From20180101To20180331" decimals="2" unitRef="TWD">0</tifrs-notes:No>
<tifrs-notes:CompanyName contextRef="From20180101To20180331"><![CDATA[南亞科技股份有限公司]]></tifrs-notes:CompanyName>
<tifrs-notes:Counterparty contextRef="From20180101To20180331"><![CDATA[南亞科技日本公司]]></tifrs-notes:Counterparty>
<tifrs-notes:RelationshipWithTheCompany contextRef="From20180101To20180331"><![CDATA[1]]></tifrs-notes:RelationshipWithTheCompany>
<tifrs-notes:IntercompanyTransactions>
<tifrs-notes:FinancialStatementAccount contextRef="From20180101To20180331"><![CDATA[銷貨]]></tifrs-notes:FinancialStatementAccount>
<tifrs-notes:Amount contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">1103852000</tifrs-notes:Amount>
<tifrs-notes:Terms contextRef="From20180101To20180331"><![CDATA[比照一般條件]]></tifrs-notes:Terms>
<tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets contextRef="From20180101To20180331" decimals="4" unitRef="Pure">0.0587</tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets>
</tifrs-notes:IntercompanyTransactions>
</tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
<tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
<tifrs-notes:No contextRef="From20180101To20180331" decimals="2" unitRef="TWD">0</tifrs-notes:No>
<tifrs-notes:CompanyName contextRef="From20180101To20180331"><![CDATA[南亞科技股份有限公司]]></tifrs-notes:CompanyName>
<tifrs-notes:Counterparty contextRef="From20180101To20180331"><![CDATA[南亞科技美國公司]]></tifrs-notes:Counterparty>
<tifrs-notes:RelationshipWithTheCompany contextRef="From20180101To20180331"><![CDATA[1]]></tifrs-notes:RelationshipWithTheCompany>
<tifrs-notes:IntercompanyTransactions>
<tifrs-notes:FinancialStatementAccount contextRef="From20180101To20180331"><![CDATA[應收帳款]]></tifrs-notes:FinancialStatementAccount>
<tifrs-notes:Amount contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">1075876000</tifrs-notes:Amount>
<tifrs-notes:Terms contextRef="From20180101To20180331"><![CDATA[比照一般條件]]></tifrs-notes:Terms>
<tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets contextRef="From20180101To20180331" decimals="4" unitRef="Pure">0.0068</tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets>
</tifrs-notes:IntercompanyTransactions>
</tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
<tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
<tifrs-notes:No contextRef="From20180101To20180331" decimals="2" unitRef="TWD">0</tifrs-notes:No>
<tifrs-notes:CompanyName contextRef="From20180101To20180331"><![CDATA[南亞科技股份有限公司]]></tifrs-notes:CompanyName>
<tifrs-notes:Counterparty contextRef="From20180101To20180331"><![CDATA[南亞科技歐洲公司]]></tifrs-notes:Counterparty>
<tifrs-notes:RelationshipWithTheCompany contextRef="From20180101To20180331"><![CDATA[1]]></tifrs-notes:RelationshipWithTheCompany>
<tifrs-notes:IntercompanyTransactions>
<tifrs-notes:FinancialStatementAccount contextRef="From20180101To20180331"><![CDATA[應收帳款]]></tifrs-notes:FinancialStatementAccount>
<tifrs-notes:Amount contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">950444000</tifrs-notes:Amount>
<tifrs-notes:Terms contextRef="From20180101To20180331"><![CDATA[比照一般條件]]></tifrs-notes:Terms>
<tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets contextRef="From20180101To20180331" decimals="4" unitRef="Pure">0.0060</tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets>
</tifrs-notes:IntercompanyTransactions>
</tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
<tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
<tifrs-notes:No contextRef="From20180101To20180331" decimals="2" unitRef="TWD">0</tifrs-notes:No>
<tifrs-notes:CompanyName contextRef="From20180101To20180331"><![CDATA[南亞科技股份有限公司]]></tifrs-notes:CompanyName>
<tifrs-notes:Counterparty contextRef="From20180101To20180331"><![CDATA[南亞科技日本公司]]></tifrs-notes:Counterparty>
<tifrs-notes:RelationshipWithTheCompany contextRef="From20180101To20180331"><![CDATA[1]]></tifrs-notes:RelationshipWithTheCompany>
<tifrs-notes:IntercompanyTransactions>
<tifrs-notes:FinancialStatementAccount contextRef="From20180101To20180331"><![CDATA[應收帳款]]></tifrs-notes:FinancialStatementAccount>
<tifrs-notes:Amount contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">1313134000</tifrs-notes:Amount>
<tifrs-notes:Terms contextRef="From20180101To20180331"><![CDATA[比照一般條件]]></tifrs-notes:Terms>
<tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets contextRef="From20180101To20180331" decimals="4" unitRef="Pure">0.0083</tifrs-notes:PercentageOfConsolidatedOperatingRevenuesOrTotalAssets>
</tifrs-notes:IntercompanyTransactions>
</tifrs-notes:SignificantIntercompanyTransactionsBetweenConsolidatedEntities>
<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20180101To20180331"><![CDATA[南亞科技美國公司]]></tifrs-notes:CompanyNameOfTheInvestee>
<tifrs-notes:LocationCode contextRef="From20180101To20180331"><![CDATA[211]]></tifrs-notes:LocationCode>
<tifrs-notes:Location contextRef="From20180101To20180331"><![CDATA[美國]]></tifrs-notes:Location>
<tifrs-notes:MainBusinessesAndProducts contextRef="From20180101To20180331"><![CDATA[經營半導體產品之銷售業務]]></tifrs-notes:MainBusinessesAndProducts>
<tifrs-notes:OriginalInvestmentAmount>
<tifrs-notes:EndingBalance3 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">20392000</tifrs-notes:EndingBalance3>
<tifrs-notes:BeginningBalance contextRef="AsOf20180331" decimals="-3" unitRef="TWD">20392000</tifrs-notes:BeginningBalance>
</tifrs-notes:OriginalInvestmentAmount>
<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
<tifrs-notes:NumberOfShares1 contextRef="AsOf20180331" decimals="0" unitRef="Shares">2000</tifrs-notes:NumberOfShares1>
<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20180331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership1>
<tifrs-notes:BookValue1 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">107754000</tifrs-notes:BookValue1>
</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">1067000</tifrs-notes:NetIncomeLossesOfTheInvestee>
<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">1067000</tifrs-notes:InvestmentIncomeLossesRecognized1>
<tifrs-notes:Note contextRef="From20180101To20180331"><![CDATA[註]]></tifrs-notes:Note>
</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20180101To20180331"><![CDATA[南亞科技德拉瓦公司]]></tifrs-notes:CompanyNameOfTheInvestee>
<tifrs-notes:LocationCode contextRef="From20180101To20180331"><![CDATA[211]]></tifrs-notes:LocationCode>
<tifrs-notes:Location contextRef="From20180101To20180331"><![CDATA[美國]]></tifrs-notes:Location>
<tifrs-notes:MainBusinessesAndProducts contextRef="From20180101To20180331"><![CDATA[半導體產品設計]]></tifrs-notes:MainBusinessesAndProducts>
<tifrs-notes:OriginalInvestmentAmount>
<tifrs-notes:EndingBalance3 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">36005000</tifrs-notes:EndingBalance3>
<tifrs-notes:BeginningBalance contextRef="AsOf20180331" decimals="-3" unitRef="TWD">36005000</tifrs-notes:BeginningBalance>
</tifrs-notes:OriginalInvestmentAmount>
<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
<tifrs-notes:NumberOfShares1 contextRef="AsOf20180331" decimals="0" unitRef="Shares">0</tifrs-notes:NumberOfShares1>
<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20180331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership1>
<tifrs-notes:BookValue1 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">130032000</tifrs-notes:BookValue1>
</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">3262000</tifrs-notes:NetIncomeLossesOfTheInvestee>
<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">3262000</tifrs-notes:InvestmentIncomeLossesRecognized1>
<tifrs-notes:Note contextRef="From20180101To20180331"><![CDATA[註]]></tifrs-notes:Note>
</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20180101To20180331"><![CDATA[培仁股份有限公司]]></tifrs-notes:CompanyNameOfTheInvestee>
<tifrs-notes:LocationCode contextRef="From20180101To20180331"><![CDATA[0]]></tifrs-notes:LocationCode>
<tifrs-notes:Location contextRef="From20180101To20180331"><![CDATA[台灣]]></tifrs-notes:Location>
<tifrs-notes:MainBusinessesAndProducts contextRef="From20180101To20180331"><![CDATA[一般進出口貿易業務]]></tifrs-notes:MainBusinessesAndProducts>
<tifrs-notes:OriginalInvestmentAmount>
<tifrs-notes:EndingBalance3 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">325348000</tifrs-notes:EndingBalance3>
<tifrs-notes:BeginningBalance contextRef="AsOf20180331" decimals="-3" unitRef="TWD">325348000</tifrs-notes:BeginningBalance>
</tifrs-notes:OriginalInvestmentAmount>
<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
<tifrs-notes:NumberOfShares1 contextRef="AsOf20180331" decimals="0" unitRef="Shares">2935000</tifrs-notes:NumberOfShares1>
<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20180331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership1>
<tifrs-notes:BookValue1 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">43734000</tifrs-notes:BookValue1>
</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">43000</tifrs-notes:NetIncomeLossesOfTheInvestee>
<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">43000</tifrs-notes:InvestmentIncomeLossesRecognized1>
<tifrs-notes:Note contextRef="From20180101To20180331"><![CDATA[註]]></tifrs-notes:Note>
</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20180101To20180331"><![CDATA[南亞科技香港公司]]></tifrs-notes:CompanyNameOfTheInvestee>
<tifrs-notes:LocationCode contextRef="From20180101To20180331"><![CDATA[92]]></tifrs-notes:LocationCode>
<tifrs-notes:Location contextRef="From20180101To20180331"><![CDATA[香港]]></tifrs-notes:Location>
<tifrs-notes:MainBusinessesAndProducts contextRef="From20180101To20180331"><![CDATA[經營半導體產品之銷售業務]]></tifrs-notes:MainBusinessesAndProducts>
<tifrs-notes:OriginalInvestmentAmount>
<tifrs-notes:EndingBalance3 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">66271000</tifrs-notes:EndingBalance3>
<tifrs-notes:BeginningBalance contextRef="AsOf20180331" decimals="-3" unitRef="TWD">66271000</tifrs-notes:BeginningBalance>
</tifrs-notes:OriginalInvestmentAmount>
<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
<tifrs-notes:NumberOfShares1 contextRef="AsOf20180331" decimals="0" unitRef="Shares">20000</tifrs-notes:NumberOfShares1>
<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20180331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership1>
<tifrs-notes:BookValue1 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">55483000</tifrs-notes:BookValue1>
</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">12733000</tifrs-notes:NetIncomeLossesOfTheInvestee>
<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">12733000</tifrs-notes:InvestmentIncomeLossesRecognized1>
<tifrs-notes:Note contextRef="From20180101To20180331"><![CDATA[註]]></tifrs-notes:Note>
</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20180101To20180331"><![CDATA[南亞科技日本公司]]></tifrs-notes:CompanyNameOfTheInvestee>
<tifrs-notes:LocationCode contextRef="From20180101To20180331"><![CDATA[104]]></tifrs-notes:LocationCode>
<tifrs-notes:Location contextRef="From20180101To20180331"><![CDATA[日本]]></tifrs-notes:Location>
<tifrs-notes:MainBusinessesAndProducts contextRef="From20180101To20180331"><![CDATA[經營半導體產品之銷售業務]]></tifrs-notes:MainBusinessesAndProducts>
<tifrs-notes:OriginalInvestmentAmount>
<tifrs-notes:EndingBalance3 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">20161000</tifrs-notes:EndingBalance3>
<tifrs-notes:BeginningBalance contextRef="AsOf20180331" decimals="-3" unitRef="TWD">20161000</tifrs-notes:BeginningBalance>
</tifrs-notes:OriginalInvestmentAmount>
<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
<tifrs-notes:NumberOfShares1 contextRef="AsOf20180331" decimals="0" unitRef="Shares">1000</tifrs-notes:NumberOfShares1>
<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20180331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership1>
<tifrs-notes:BookValue1 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">84358000</tifrs-notes:BookValue1>
</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">-88612000</tifrs-notes:NetIncomeLossesOfTheInvestee>
<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">-88612000</tifrs-notes:InvestmentIncomeLossesRecognized1>
<tifrs-notes:Note contextRef="From20180101To20180331"><![CDATA[註]]></tifrs-notes:Note>
</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[本公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20180101To20180331"><![CDATA[補丁科技股份公司]]></tifrs-notes:CompanyNameOfTheInvestee>
<tifrs-notes:LocationCode contextRef="From20180101To20180331"><![CDATA[0]]></tifrs-notes:LocationCode>
<tifrs-notes:Location contextRef="From20180101To20180331"><![CDATA[台灣]]></tifrs-notes:Location>
<tifrs-notes:MainBusinessesAndProducts contextRef="From20180101To20180331"><![CDATA[經營半導體產品設計]]></tifrs-notes:MainBusinessesAndProducts>
<tifrs-notes:OriginalInvestmentAmount>
<tifrs-notes:EndingBalance3 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:EndingBalance3>
<tifrs-notes:BeginningBalance contextRef="AsOf20180331" decimals="-3" unitRef="TWD">21246000</tifrs-notes:BeginningBalance>
</tifrs-notes:OriginalInvestmentAmount>
<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
<tifrs-notes:NumberOfShares1 contextRef="AsOf20180331" decimals="0" unitRef="Shares">0</tifrs-notes:NumberOfShares1>
<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20180331" decimals="4" unitRef="Pure">0.0000</tifrs-notes:PercentageOfOwnership1>
<tifrs-notes:BookValue1 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:BookValue1>
</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">-1669000</tifrs-notes:NetIncomeLossesOfTheInvestee>
<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">-894000</tifrs-notes:InvestmentIncomeLossesRecognized1>
<tifrs-notes:Note contextRef="From20180101To20180331"><![CDATA[註]]></tifrs-notes:Note>
</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:CompanyNameOfTheInvestor contextRef="From20180101To20180331"><![CDATA[南亞科技香港公司]]></tifrs-notes:CompanyNameOfTheInvestor>
<tifrs-notes:CompanyNameOfTheInvestee contextRef="From20180101To20180331"><![CDATA[南亞科技歐洲公司]]></tifrs-notes:CompanyNameOfTheInvestee>
<tifrs-notes:LocationCode contextRef="From20180101To20180331"><![CDATA[78]]></tifrs-notes:LocationCode>
<tifrs-notes:Location contextRef="From20180101To20180331"><![CDATA[德國]]></tifrs-notes:Location>
<tifrs-notes:MainBusinessesAndProducts contextRef="From20180101To20180331"><![CDATA[一般進出口貿易業務]]></tifrs-notes:MainBusinessesAndProducts>
<tifrs-notes:OriginalInvestmentAmount>
<tifrs-notes:EndingBalance3 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">30056000</tifrs-notes:EndingBalance3>
<tifrs-notes:BeginningBalance contextRef="AsOf20180331" decimals="-3" unitRef="TWD">30056000</tifrs-notes:BeginningBalance>
</tifrs-notes:OriginalInvestmentAmount>
<tifrs-notes:InvestmentsAtTheEndOfThePeriod>
<tifrs-notes:NumberOfShares1 contextRef="AsOf20180331" decimals="0" unitRef="Shares">0</tifrs-notes:NumberOfShares1>
<tifrs-notes:PercentageOfOwnership1 contextRef="AsOf20180331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnership1>
<tifrs-notes:BookValue1 contextRef="AsOf20180331" decimals="-3" unitRef="TWD">76947000</tifrs-notes:BookValue1>
</tifrs-notes:InvestmentsAtTheEndOfThePeriod>
<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">17125000</tifrs-notes:NetIncomeLossesOfTheInvestee>
<tifrs-notes:InvestmentIncomeLossesRecognized1 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">17125000</tifrs-notes:InvestmentIncomeLossesRecognized1>
<tifrs-notes:Note contextRef="From20180101To20180331"><![CDATA[註]]></tifrs-notes:Note>
</tifrs-notes:NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:Note-NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence contextRef="From20180101To20180331"><![CDATA[此項交易於編製合併財務報告時業已沖銷。]]></tifrs-notes:Note-NamesLocationsAndRelatedInformationOfInvesteesOverWhichTheCompanyExercisesSignificantInfluence>
<tifrs-notes:InformationOfInvestmentInMainlandChina>
<tifrs-notes:CompanyNameOfTheInvesteeInMainlandChina contextRef="From20180101To20180331"><![CDATA[南亞科科技(深圳)有限公司]]></tifrs-notes:CompanyNameOfTheInvesteeInMainlandChina>
<tifrs-notes:MainBusinessesAndProducts contextRef="From20180101To20180331"><![CDATA[經營半導體產品之銷售業務]]></tifrs-notes:MainBusinessesAndProducts>
<tifrs-notes:TotalAmountOfPaid-inCapital contextRef="AsOf20180331" decimals="-3" unitRef="TWD">28683000</tifrs-notes:TotalAmountOfPaid-inCapital>
<tifrs-notes:MethodOfInvestment contextRef="From20180101To20180331"><![CDATA[1]]></tifrs-notes:MethodOfInvestment>
<tifrs-notes:AccumulatedOutflowOfInvestmentFromTaiwanAtTheBeginningOfThePeriod contextRef="AsOf20180331" decimals="-3" unitRef="TWD">28683000</tifrs-notes:AccumulatedOutflowOfInvestmentFromTaiwanAtTheBeginningOfThePeriod>
<tifrs-notes:InvestmentFlowsForThePeriod>
<tifrs-notes:Outflow contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:Outflow>
<tifrs-notes:Inflow contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:Inflow>
</tifrs-notes:InvestmentFlowsForThePeriod>
<tifrs-notes:AccumulatedOutflowOfInvestmentFromTaiwanAtTheEndOfThePeriod contextRef="AsOf20180331" decimals="-3" unitRef="TWD">28683000</tifrs-notes:AccumulatedOutflowOfInvestmentFromTaiwanAtTheEndOfThePeriod>
<tifrs-notes:NetIncomeLossesOfTheInvestee contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">-4830000</tifrs-notes:NetIncomeLossesOfTheInvestee>
<tifrs-notes:PercentageOfOwnershipThroughDirectAndIndirectInvestmentByTheCompany contextRef="AsOf20180331" decimals="4" unitRef="Pure">1.0000</tifrs-notes:PercentageOfOwnershipThroughDirectAndIndirectInvestmentByTheCompany>
<tifrs-notes:InvestmentIncomeLossesRecognized2 contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">-4830000</tifrs-notes:InvestmentIncomeLossesRecognized2>
<tifrs-notes:BookValueAtTheEndOfThePeriod contextRef="AsOf20180331" decimals="-3" unitRef="TWD">2587000</tifrs-notes:BookValueAtTheEndOfThePeriod>
<tifrs-notes:AccumulatedInwardRemittanceOfEarningsAsOfTheEndOfThePeriod contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:AccumulatedInwardRemittanceOfEarningsAsOfTheEndOfThePeriod>
<tifrs-notes:Note contextRef="From20180101To20180331"><![CDATA[]]></tifrs-notes:Note>
</tifrs-notes:InformationOfInvestmentInMainlandChina>
<tifrs-notes:LimitOnInvestmentInMainlandChina>
<tifrs-notes:NameOfTheCompany contextRef="From20180101To20180331"><![CDATA[南亞科科技(深圳)有限公司]]></tifrs-notes:NameOfTheCompany>
<tifrs-notes:AccumulatedInvestmentInMainlandChinaAtTheEndOfThePeriod contextRef="AsOf20180331" decimals="-3" unitRef="TWD">28683000</tifrs-notes:AccumulatedInvestmentInMainlandChinaAtTheEndOfThePeriod>
<tifrs-notes:InvestmentAmountAuthorizedByTheInvestmentCommissionOfMOEA contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">28683000</tifrs-notes:InvestmentAmountAuthorizedByTheInvestmentCommissionOfMOEA>
<tifrs-notes:UpperLimitOnInvestmentInMainlandChinaImposedByTheInvestmentCommissionOfMOEA contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">86717996000</tifrs-notes:UpperLimitOnInvestmentInMainlandChinaImposedByTheInvestmentCommissionOfMOEA>
</tifrs-notes:LimitOnInvestmentInMainlandChina>
<tifrs-notes:Note-LimitOnInvestmentInMainlandChina contextRef="From20180101To20180331"><![CDATA[註一：透過南亞科技香港公司轉投資。
註二：民國一○七年三月三十一日美元對新台幣元匯率為USD1：TWD29.12
註三：係為淨值百分之六十。]]></tifrs-notes:Note-LimitOnInvestmentInMainlandChina>
<tifrs-notes:InterestIncomeFromBankDeposits_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">202732000</tifrs-notes:InterestIncomeFromBankDeposits_n>
<tifrs-notes:InterestIncomeFromBankDeposits_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">48050000</tifrs-notes:InterestIncomeFromBankDeposits_n>
<tifrs-notes:OtherInterestIncome_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">32895000</tifrs-notes:OtherInterestIncome_n>
<tifrs-notes:OtherInterestIncome_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">40263000</tifrs-notes:OtherInterestIncome_n>
<tifrs-notes:InterestIncome_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">235627000</tifrs-notes:InterestIncome_n>
<tifrs-notes:InterestIncome_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">88313000</tifrs-notes:InterestIncome_n>
<tifrs-notes:RentIncome_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:RentIncome_n>
<tifrs-notes:RentIncome_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:RentIncome_n>
<tifrs-notes:RoyaltyIncome_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:RoyaltyIncome_n>
<tifrs-notes:RoyaltyIncome_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:RoyaltyIncome_n>
<tifrs-notes:DividendIncome_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:DividendIncome_n>
<tifrs-notes:DividendIncome_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:DividendIncome_n>
<tifrs-notes:GainRecognisedInBargainPurchaseTransaction_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:GainRecognisedInBargainPurchaseTransaction_n>
<tifrs-notes:GainRecognisedInBargainPurchaseTransaction_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:GainRecognisedInBargainPurchaseTransaction_n>
<tifrs-notes:FeeIncome_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:FeeIncome_n>
<tifrs-notes:FeeIncome_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:FeeIncome_n>
<tifrs-notes:IncomeFromFinesAndPenalties_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:IncomeFromFinesAndPenalties_n>
<tifrs-notes:IncomeFromFinesAndPenalties_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:IncomeFromFinesAndPenalties_n>
<tifrs-notes:ReimbursementIncome_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:ReimbursementIncome_n>
<tifrs-notes:ReimbursementIncome_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:ReimbursementIncome_n>
<tifrs-notes:GainsOnDoubtfulDebtRecoveries_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:GainsOnDoubtfulDebtRecoveries_n>
<tifrs-notes:GainsOnDoubtfulDebtRecoveries_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:GainsOnDoubtfulDebtRecoveries_n>
<tifrs-notes:GainsOnWriteOffOfPastDuePayable_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:GainsOnWriteOffOfPastDuePayable_n>
<tifrs-notes:GainsOnWriteOffOfPastDuePayable_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:GainsOnWriteOffOfPastDuePayable_n>
<tifrs-notes:OtherIncomeOthers_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">0</tifrs-notes:OtherIncomeOthers_n>
<tifrs-notes:OtherIncomeOthers_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">0</tifrs-notes:OtherIncomeOthers_n>
<tifrs-notes:OtherIncome_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">235627000</tifrs-notes:OtherIncome_n>
<tifrs-notes:OtherIncome_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">88313000</tifrs-notes:OtherIncome_n>
<tifrs-notes:GainsLossesOnDisposalsOfPropertyPlantAndEquipment_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">46000</tifrs-notes:GainsLossesOnDisposalsOfPropertyPlantAndEquipment_n>
<tifrs-notes:GainsLossesOnDisposalsOfPropertyPlantAndEquipment_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">24000</tifrs-notes:GainsLossesOnDisposalsOfPropertyPlantAndEquipment_n>
<tifrs-notes:ForeignExchangeGainsLosses_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">-1178033000</tifrs-notes:ForeignExchangeGainsLosses_n>
<tifrs-notes:ForeignExchangeGainsLosses_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">-574814000</tifrs-notes:ForeignExchangeGainsLosses_n>
<tifrs-notes:GainsLossesOnFinancialAssetsOrLiabilitiesAtFairValueThroughProfitOrLoss_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">-281107000</tifrs-notes:GainsLossesOnFinancialAssetsOrLiabilitiesAtFairValueThroughProfitOrLoss_n>
<tifrs-notes:GainsLossesOnFinancialAssetsOrLiabilitiesAtFairValueThroughProfitOrLoss_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">-262158000</tifrs-notes:GainsLossesOnFinancialAssetsOrLiabilitiesAtFairValueThroughProfitOrLoss_n>
<tifrs-notes:ReversalOfImpairmentLossImpairmentLossRecognisedInProfitOrLossOthers_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">105403000</tifrs-notes:ReversalOfImpairmentLossImpairmentLossRecognisedInProfitOrLossOthers_n>
<tifrs-notes:ReversalOfImpairmentLossImpairmentLossRecognisedInProfitOrLossOthers_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">-11677000</tifrs-notes:ReversalOfImpairmentLossImpairmentLossRecognisedInProfitOrLossOthers_n>
<tifrs-notes:ReversalOfImpairmentLossImpairmentLossRecognisedInProfitOrLoss_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">105403000</tifrs-notes:ReversalOfImpairmentLossImpairmentLossRecognisedInProfitOrLoss_n>
<tifrs-notes:ReversalOfImpairmentLossImpairmentLossRecognisedInProfitOrLoss_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">-11677000</tifrs-notes:ReversalOfImpairmentLossImpairmentLossRecognisedInProfitOrLoss_n>
<tifrs-notes:OtherGainsAndLossesOthers_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">31682000</tifrs-notes:OtherGainsAndLossesOthers_n>
<tifrs-notes:OtherGainsAndLossesOthers_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">316137000</tifrs-notes:OtherGainsAndLossesOthers_n>
<tifrs-notes:OtherGainsAndLosses_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">-1322009000</tifrs-notes:OtherGainsAndLosses_n>
<tifrs-notes:OtherGainsAndLosses_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">-532488000</tifrs-notes:OtherGainsAndLosses_n>
<tifrs-notes:InterestExpense_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">5250000</tifrs-notes:InterestExpense_n>
<tifrs-notes:InterestExpense_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">121990000</tifrs-notes:InterestExpense_n>
<tifrs-notes:OtherFinanceCosts_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">48000</tifrs-notes:OtherFinanceCosts_n>
<tifrs-notes:OtherFinanceCosts_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">7000</tifrs-notes:OtherFinanceCosts_n>
<tifrs-notes:FinanceCosts_n contextRef="From20180101To20180331" decimals="-3" unitRef="TWD">5298000</tifrs-notes:FinanceCosts_n>
<tifrs-notes:FinanceCosts_n contextRef="From20170101To20170331" decimals="-3" unitRef="TWD">121997000</tifrs-notes:FinanceCosts_n>
</xbrl>
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