Taiwan Liposome 20-F 10 Mar 20 2019 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2019shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Registrant Name	Taiwan Liposome Company, Ltd.
Entity Central Index Key	0001722890
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding	74,193,934
Document Shell Company Report	false
Document Annual Report	true
Document Transition Report	false
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Address, Country	TW
American Depositary Shares
Document Information [Line Items]
Trading Symbol	TLC
Title of 12(b) Security	American Depositary Shares (ADSs), each representing two common shares, par value NT$10 per common share
Security Exchange Name	NASDAQ
Common Shares
Document Information [Line Items]
Title of 12(b) Security	Common shares, par value NT$10 per share
No Trading Symbol Flag	true
Security Exchange Name	NASDAQ

Consolidated Balance Sheets

Consolidated Balance Sheets $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Current Assets
Cash and cash equivalents	$ 34,232	$ 1,023,874	$ 807,484
Current financial assets at amortized cost			307,150
Current contract assets			2,283
Accounts receivable, net	506	15,120	9,343
Other receivables	156	4,654	5,811
Current income tax assets	33	982	113
Prepayments	1,704	50,984	56,511
Current assets	36,631	1,095,614	1,188,695
Non-current Assets
Property, plant and equipment	2,062	61,683	158,245
Right-of-use assets	3,598	107,611
Intangible assets	60	1,802	4,030
Deferred income tax assets	3	76	79
Other non-current assets	3,985	119,192	66,872
Non-current assets	9,708	290,364	229,226
Total Assets	46,339	1,385,978	1,417,921
Current Liabilities
Short-term borrowings	1,538	46,000	46,000
Other payables	4,382	131,064	206,268
Current lease liabilities	2,121	63,435
Other current liabilities	10,571	316,198	92,020
Current liabilities	18,612	556,697	344,288
Non-current Liabilities
Non-current contract liabilities	360	10,760
Long-term borrowings	1,856	55,508	368,010
Provisions for liabilities—non-current	215	6,432	6,922
Non-current lease liabilities	972	29,074
Other non-current liabilities	187	5,597	29,505
Non-current liabilities	3,590	107,371	404,437
Total Liabilities	22,202	664,068	748,725
Equity
Common shares	24,806	741,939	640,451
Capital surplus	57,015	1,705,324	952,364
Accumulated deficit	(57,431)	(1,717,775)	(910,042)
Other equity interest	(253)	(7,578)	(13,577)
Total Equity	24,137	721,910	669,196
Total Liabilities and Equity	$ 46,339	$ 1,385,978	$ 1,417,921

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)$ / shares	Dec. 31, 2019TWD ($)$ / shares	Dec. 31, 2018TWD ($)$ / shares	Dec. 31, 2017TWD ($)$ / shares
Statement Of Comprehensive Income [Abstract]
Operating revenue	$ 6,992	$ 209,140	$ 62,324	$ 49,635
Operating expenses
General and administrative expenses	(5,562)	(166,377)	(147,743)	(134,869)
Research and development expenses	(28,767)	(860,419)	(832,575)	(813,252)
Operating expenses	(34,329)	(1,026,796)	(980,318)	(948,121)
Other income and expenses	536	16,049	26,228	21,148
Operating loss	(26,801)	(801,607)	(891,766)	(877,338)
Non-operating income and expenses
Interest income	247	7,399	2,453	5,060
Other gains and losses	484	14,462	(1,508)	2,652
Finance costs	(791)	(23,656)	(9,886)	(3,385)
Non-operating income and expenses	(60)	(1,795)	(8,941)	4,327
Loss before income tax	(26,861)	(803,402)	(900,707)	(873,011)
Income tax expense	(138)	(4,120)	(867)	(951)
Net loss	(26,999)	(807,522)	(901,574)	(873,962)
Items that will not be reclassified to profit or loss
Remeasurement arising on defined benefit plans	(7)	(211)	(527)	(124)
Items that may be subsequently reclassified to profit or loss
Financial statement translation differences of foreign operations	(86)	(2,571)	(727)	(3,396)
Total other comprehensive loss, net	(93)	(2,782)	(1,254)	(3,520)
Total comprehensive loss	(27,092)	(810,304)	(902,828)	(877,482)
Loss attributable to:
Owners of the parent	26,999	807,522	(901,574)	(873,962)
Total comprehensive loss attributable to:
Owners of the parent	$ 27,092	$ 810,304	$ (902,828)	$ (877,482)
Loss per share of common share
Basic loss per share (in dollars) | (per share)	$ 0.41	$ 12.32	$ (14.37)	$ (15.75)
Diluted loss per share (in dollars) | (per share)	$ 0.41	$ 12.32	$ (14.37)	$ (15.75)

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity $ in Thousands, $ in Thousands	USD ($)	TWD ($)	Common StockUSD ($)	Common StockTWD ($)	Additionalpaid-in CapitalUSD ($)	Additionalpaid-in CapitalTWD ($)	Treasury StocksUSD ($)	Treasury StocksTWD ($)	Share OptionsUSD ($)	Share OptionsTWD ($)	Restricted StocksUSD ($)	Restricted StocksTWD ($)	Accumulated DeficitUSD ($)	Accumulated DeficitTWD ($)	Exchange Difference on Translation of Foreign Financial StatementsUSD ($)	Exchange Difference on Translation of Foreign Financial StatementsTWD ($)	Unearned CompensationUSD ($)	Unearned CompensationTWD ($)
Balance at Dec. 31, 2016		$ 1,803,542		$ 557,306		$ 1,835,958		$ 7,009		$ 213,379		$ 22,562		$ (824,662)		$ 1,684		$ (9,694)
Net loss		(873,962)												(873,962)
Other comprehensive loss		(3,520)												(124)		(3,396)
Total comprehensive loss		(877,482)												(874,086)		(3,396)
Issuance of restricted stocks to employees		4,375		5,000								22,489						(23,114)
Share-based payments		57,149								52,835								4,314
Share options forfeited						37,000				(37,000)
Cancellation of restricted stocks		(300)		(316)								16
Restricted stocks vested						10,312						(17,273)						6,961
Capital surplus used to cover accumulated deficit						(824,662)								824,662
Balance at Dec. 31, 2017		987,284		561,990		1,058,608		7,009		229,214		27,794		(874,086)		(1,712)		(21,533)
Effects of retrospective application of newstandards		(7,941)												(7,941)
Balance after adjustments		979,343		561,990		1,058,608		7,009		229,214		27,794		(882,027)		(1,712)		(21,533)
Net loss		(901,574)												(901,574)
Other comprehensive loss		(1,254)												(527)		(727)
Total comprehensive loss		(902,828)												(902,101)		(727)
Issuance of new share capital, net of issuance costs of $100,499 thousand		550,857		78,311		472,546
Issuance of restricted stocks to employees		438		500								3,539						(3,421)
Share-based payments		41,386								27,570								13,816
Share options forfeited						69,935				(69,935)
Cancellation of restricted stocks				(350)								350
Restricted stocks vested						5,813						(5,813)
Capital surplus used to cover accumulated deficit						(874,086)								874,086
Balance at Dec. 31, 2018		669,196		640,451		732,816		7,009		186,849		25,690		(910,042)		(2,439)		(11,138)
Net loss	$ (26,999)	(807,522)												(807,522)		0
Other comprehensive loss	(93)	(2,782)												(211)		(2,571)
Total comprehensive loss	(27,092)	(810,304)												(807,733)		(2,571)
Issuance of new share capital, net of issuance costs of $100,499 thousand		836,400		102,000		734,400
Share-based payments		26,793								18,223								8,570
Share options forfeited						36,216				(36,216)
Cancellation of restricted stocks		(175)		(512)								337
Restricted stocks vested						9,006						(9,006)
Balance at Dec. 31, 2019	$ 24,137	$ 721,910	$ 24,806	$ 741,939	$ 50,566	$ 1,512,438	$ 234	$ 7,009	$ 5,645	$ 168,856	$ 570	$ 17,021	$ 57,431	$ 1,717,775	$ 167	$ 5,010	$ 86	$ (2,568)

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Equity (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2018TWD ($)
Statement Of Changes In Equity [Abstract]
Issuance of new share capital, issuance costs	$ 100,499

Consolidated Statements of Cash

Consolidated Statements of Cash Flows $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
CASH FLOWS FROM OPERATING ACTIVITIES
Loss before tax	$ (26,861)	$ (803,402)	$ (900,707)	$ (873,011)
Adjustments to reconcile profit (loss) before income tax to net cash flows
Provision for doubtful accounts				9,065
Share-based payments	896	26,793	41,386	57,149
Depreciation	2,165	64,754	39,315	41,926
Amortization	222	6,648	8,144	10,570
Interest expense	791	23,656	9,886	3,385
Interest income	(247)	(7,399)	(2,453)	(5,060)
Gain on disposal of property, plant and equipment	(16)	(488)	(1,478)	(20)
Prepayments for equipment being transferred to other expense	0	0	780
Adjustments for unrealised foreign exchange losses (gains)	(302)	(9,034)
Changes in operating assets
Accounts receivable, net	(193)	(5,777)	(721)	(701)
Current contract assets	77	2,283	(2,283)
Other receivables	28	839	14,158	(19,546)
Prepayments	126	3,789	17,475	(24,501)
Changes in operating liabilities
Notes payable	0	0		(206)
Current contract liabilities	360	10,760	(7,941)
Other payables	(2,432)	(72,744)	106,776	(25,035)
Other current liabilities	(8)	(222)	(366)	248
Provision for liabilities—non-current	0	0		(74)
Other non-current liabilities	(4)	(118)	(124)	47
Cash outflow from operations	(25,398)	(759,662)	(678,153)	(825,764)
Interest received	258	7,717	2,210	5,165
Interest paid	(748)	(22,366)	(9,924)	(3,361)
Income tax paid	(138)	(4,120)	(488)	(230)
Tax refunds received	29	869	316	5,051
Net cash flows used in operating activities	(25,997)	(777,562)	(686,039)	(819,139)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of current financial assets at amortized cost	0	0	307,150
Proceeds from disposal of current financial assets at amortized cost	10,314	308,505		0
Decrease in other financial assets	0	0		1,817
Acquisition of property, plant and equipment	(1,859)	(55,592)	(66,709)	(18,133)
Proceeds from disposal of property, plant and equipment	53	1,584		24
Acquisition of intangible assets	(150)	(4,477)	(3,163)	(7,201)
(Increase) decrease in refundable deposits	73	2,171	8,258	(5,998)
Net cash flows (used in) provided by investing activities	8,431	252,191	(368,764)	(29,491)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term borrowings	1,003	30,000	46,000	46,000
Payments of short-term borrowings	(1,003)	(30,000)	(46,000)	(46,000)
Proceeds from long-term borrowings			731,580
Payments of long-term borrowings	(1,886)	(56,425)	(366,874)	(1,700)
Proceeds from finance lease liabilities	1,003	30,000	40,000	48,000
Payments of finance lease liabilities	(2,188)	(65,455)	(44,000)	(46,500)
Proceeds from issuance of new share capital	27,964	836,400	550,857
Issuance of restricted stocks to employees			500	5,000
Cancellation of restricted stocks	(17)	(512)	(350)	(316)
Net cash flows from financing activities	24,876	744,008	911,713	4,484
Effect from foreign currency exchange	(75)	(2,247)	(1,139)	(2,941)
Net (decrease) increase in cash and cash equivalents	7,235	216,390	(144,229)	(847,087)
Cash and cash equivalents at beginning of year	26,997	807,484	951,713	1,798,800
Cash and cash equivalents at end of year	$ 34,232	$ 1,023,874	$ 807,484	$ 951,713

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2018TWD ($)
Statement Of Cash Flows [Abstract]
Proceeds from issuance of new share capital, issuance costs	$ 100,499

History and Organization

History and Organization	12 Months Ended
	Dec. 31, 2019
Disclosure Of History And Organization [Abstract]
History and Organization	1. HISTORY AND ORGANIZATION Taiwan Liposome Company, Ltd. (the “Company”) was incorporated as a company limited by shares under the provisions of the Company Act of the Republic of China (R.O.C.) and was listed on the Taipei Exchange on December 21, 2012. In November 2018, the Company’s American Depositary Shares (“ADSs”) were listed on the Nasdaq Global Market. The Company and its subsidiaries (collectively referred herein as the “Group”) are mainly engaged in the development and commercialization of pharmaceutical products based on its proprietary lipid-assembled drug delivery platform technologies. The Company’s financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the settlement of liabilities and commitments in the normal course of business. The Company has financed its operations to date primarily through the issuance of common shares. The Company has incurred net losses of NT$807.522 million (US$26,999 thousand) for the year ended December 31, 2019. As of December 31, 2019, the Company had an accumulated deficit of NT$1,717.775 million (US$57,431 thousand). The Company has reported a net loss in all fiscal periods since inception and expects to incur substantial and increased expenses to expand its development activities and advance its clinical programs. The Company expects to continue to generate operating losses in the foreseeable future. As of December 31, 2019, the Company had cash and cash equivalents of NT$1,023.874 million (US$34,232 thousand) and a loan of NT$309.793 million (US$10,358 thousand) borrowed from Cathay Bank in December 2018, which has a maturity date in June 2020 in accordance with the loan and security agreement. As disclosed in Note 6(11), the Group is required to maintain certain financial covenants quarterly and annually as agreed by both parties, and the bank can inspect at any time when necessary. As the Company is in the research and development phase, the Company may seek future funding based on the need of capital. The Company is able to exercise discretion and flexibility to deploy its capital resources in the progress of the research and development according to the schedule of fund raising. Based on the Company’s business plans, management believes that its cash and cash equivalents are sufficient to fund its operating expenses and capital expenditure requirements and meet its obligations for at least the next twelve months from the issuance date of these consolidated financial statements. However, the future viability of the Company beyond that date is dependent on its ability to raise additional capital to finance its operations. Until such time, if ever, that the Company can generate product revenue sufficient to achieve profitability, the Company expects to finance its cash needs primarily through equity offerings and debt borrowings. If the Company is unable to obtain sufficient funds on acceptable terms when needed, the Company could be required to delay, limit, reduce or terminate certain of its research and development programs, which could have adverse effects on the Company’s business prospects. The Company’s business plans, consider, among others, the cost management, the issuance of its common shares and renewal of its banking facilities with the financial institutions. Although management continues to pursue these plans, there can be no assurance that the Company will be successful in obtaining sufficient funding on terms acceptable to the Company to fund continuing operations.

The Date of Authorization for I

The Date of Authorization for Issuance of the Consolidated Financial Statements and Procedures for Authorization	12 Months Ended
	Dec. 31, 2019
Authorization Of Financial Statements [Abstract]
The Date of Authorization for Issuance of the Consolidated Financial Statements and Procedures for Authorization	2. THE DATE OF AUTHORIZATION FOR ISSUANCE OF THE CONSOLIDATED FINANCIAL STATEMENTS AND PROCEDURES FOR AUTHORIZATION These consolidated financial statements were authorized for issuance by the Audit Committee on March 10, 2020.

Application of New Standards, A

Application of New Standards, Amendments and Interpretations	12 Months Ended
	Dec. 31, 2019
Disclosure of initial application of standards or interpretations [abstract]
Application of New Standards, Amendments and Interpretations	3. APPLICATION OF NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS (1) New and amended standards adopted by the group A number of new or amended standards became applicable for the current reporting period and the Group had to change its accounting policies as a result of adopting the following standards: • IFRS 16, ‘Lease’ • Amendments to IAS 19, ‘Plan Amendment, Curtailment or Settlement’ • IFRIC 23, ‘Uncertainty over Income Tax Treatments’ • Amendments Resulting From Annual Improvements 2015–2017 Cycle The adoption and impact of these standards from January 1, 2019 are described as below and the new accounting policies are disclosed in Note 4. The other standards did not have material impact on the Group’s accounting policies. Adoption and impact of IFRS 16 – Leases (a) IFRS 16, ‘Leases’, replaces IAS 17, ‘Leases’ and related interpretations and SICs. The standard requires lessees to recognize a ‘right-of-use low-value (b) The Group has elected to apply IFRS 16 by not restating the comparative information (referred herein as the “modified retrospective approach”) when applying IFRS 16 effective in 2019. Lease agreements classified as operating lease under IAS 17, except for short-term leases or leases of low-value right-of-use right-of-use (c) The Group has used the following practical expedients permitted by the standard at the date of initial application of IFRS 16: i. Elected not to reassess whether a contract is, or contains, a lease, instead, for contracts entered into before the transition date the Group relied on its assessment made applying IAS 17 and IFRIC 4. ii. The use of a single discount rate to a portfolio of leases with reasonably similar characteristics. iii. The exclusion of initial direct costs for the measurement of ‘right-of-use (d) The reconciliation between operating lease commitments for the remaining lease payments under IAS 17 and lease liabilities recognized as of January 1, 2019 measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate is as follows: NT$000 US$000 Operating lease commitments disclosed by applying IAS 17 as at $ 78,102 $ 2,611 Add: Lease payable recognized under finance lease by applying IAS 17 as of December 31, 2018 48,781 1,631 Less: Short-term and low-value leases (1,624 ) (54) Total lease contracts amount recognized as lease liabilities by applying IFRS 16 on January 1, 2019 $ 125,259 $ 4,188 Incremental borrowing interest rate at the date of initial application 1.85%~4.10 % 1.85%~4.10 % Lease liabilities recognized as at January 1, 2019 by applying IFRS 16 $ 121,021 $ 4,046 Of which are: Current lease liabilities 54,718 1,829 Non-current lease liabilities 66,303 2,217 121,021 4,046 (e) The impact on assets and liabilities as of January 1, 2019 from the initial application of IFRS 16 is set out as follows: Carrying amount Adjustments arising Adjusted carrying NT$000 NT$000 NT$000 Property, plant and equipment $ 158,245 ( 46, 970 ) $ 111,275 Right-of-use — 119,991 119,991 Total effect on assets $ 73,021 Total effect on assets (US$000) $ 2,441 Finance le ase $ 48,000 ( 48,000 ) $ — Lease liabilities — 121,021 121,021 Total effect on liabilitie s $ 73,021 Total effect on liabilities (US$000) $ 2,441 In addition, operating cash flows will increase and financing cash flows decrease by approximately NT$65,455 thousand (US$2,188 thousand) given that repayment of the principal portion of the non-finance (2) New standards and interpretations not yet adopted Amendments to IFRSs which have been published but are not mandatory for the financial period ended December 31, 2019 are listed below: New Standards, Interpretations and Amendments Effective Date by International Accounting Standards Board (“IASB”) Amendments to IAS 1 and IAS 8, ‘Disclosure Initiative-Definition of Material’ January 1, 2020 Amendments to IFRS 3, ‘Definition Of A Business’ January 1, 2020 Amendments to IFRS 9, IAS 39 and IFRS 7, ‘Interest Rate Benchmark Reform’ January 1, 2020 Amendments to IFRS 10 and IAS 28, ‘Sale Or Contribution Of Assets Between An Investor And Its Associate Or Joint Venture’ To be determined by IASB IFRS 17, ‘Insurance Contracts’ January 1, 2021 The above standards and interpretations have no significant impact to the Group’s financial condition and financial performance based on the Group’s assessment.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Disclosure Of Voluntary Change In Accounting Policy [Abstract]
Summary of Significant Accounting Policies	4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The principal accounting policies applied in the preparation of these consolidated financial statements are set out below. These policies have been consistently applied to all the periods presented, unless otherwise stated. (1) Basis of preparation A. Compliance with IFRS These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRSs”), which collective term includes all applicable individual IFRSs, International Accounting Standards (“IASs”) issued by the IASB and Interpretations issued by the International Financial Reporting Interpretations Committee (“IFRIC”) of the IASB. B. Historical cost convention Except for defined benefit liabilities recognized based on the net amount of pension fund assets less present value of defined benefit obligation, these consolidated financial statements have been prepared under the historical cost convention. The preparation requires the use of certain critical accounting estimates and also requires management to exercise its judgement in the process of applying the accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 5. (2) Basis of consolidation A. Basis for preparation of consolidated financial statements: (a) All subsidiaries are included in the Group’s consolidated financial statements. Subsidiaries are all entities (including structured entities) controlled by the Group. The Group controls an entity when the Group is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Consolidation of subsidiaries begins from the date the Group obtains control of the subsidiaries and ceases when the Group loses control of the subsidiaries. (b) Inter-company transactions, balances and unrealized gains or losses on transactions between companies within the Group are eliminated. Accounting policies of subsidiaries have been adjusted where necessary to ensure consistency with the policies adopted by the Group. B. Subsidiaries included in the consolidated financial statements: Ownership (%) Name of Investor Name of Subsidiary Main Business Activities December 31, 2018 December 31, 2019 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Research on new anti-cancer drugs and biotechnology services 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals Technical authorization and product development 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Biotechnology services and reinvestment 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals Technical authorization and product development 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Technical authorization and product development 100 100 TLC Biopharmaceuticals, (H.K.) Limited TLC Biopharmaceuticals, Consulting and technical service of medication 100 100 C. Subsidiaries not included in the consolidated financial statements: None. D. Adjustments for subsidiaries with different balance sheet dates: None. E. Significant restrictions: None. F. Subsidiaries that have non-controlling (3) Foreign currency translation Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The consolidated financial statements are presented in New Taiwan dollars, which is the Company’s functional and the Group’s presentation currency. A. Foreign currency transactions and balances (a) Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions are recognized in profit or loss in the period in which they arise. (b) Monetary assets and liabilities denominated in foreign currencies at the period end are re-translated at the exchange rates prevailing at the balance sheet date. Exchange differences arising upon re-translation (c) All other foreign exchange gains and losses are presented in the statement of comprehensive income within other gains and losses. B. Translation of foreign operations The operating results and financial position of all the group entities that have a functional currency different from the presentation currency are translated into the presentation currency as follows: (a) Assets and liabilities for each balance sheet presented are translated at the closing exchange rate at the date of that balance sheet; (b) Income and expenses for each statement of comprehensive income are translated at average exchange rates of that period; and (c) All resulting exchange differences are recognized in other comprehensive income. (4) Classification of current and non-current A. Assets that meet one of the following criteria are classified as current assets: (a) Assets arising from operating activities that are expected to be realized, or are intended to be sold or consumed within the normal operating cycle; (b) Assets held mainly for trading purposes; (c) Assets that are expected to be realized within twelve months from the balance sheet date; (d) Cash and cash equivalents, excluding restricted cash and cash equivalents and those that are to be exchanged or used to pay off liabilities more than twelve months after the balance sheet date. B. Liabilities that meet one of the following criteria are classified as current liabilities: (a) Liabilities that are expected to be paid off within the normal operating cycle; (b) Liabilities arising mainly from trading activities; (c) Liabilities that are to be paid off within twelve months from the balance sheet date; (d) Liabilities for which the repayment date cannot be extended unconditionally to more than twelve months after the balance sheet date. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. Assets and liabilities that are not classified as current are non-current assets and liabilities, respectively. (5) Cash equivalents Cash equivalents refer to short-term, highly liquid investments that are readily convertible to known amounts of cash, are subject to an insignificant risk of changes in value, and have a short maturity of generally within three months when acquired. Time deposits that meet the definition above and are held for the purpose of meeting short-term cash commitments in operations are classified as cash equivalents. (6) Accounts receivable A. In accordance with contracts, accounts receivable entitle the Group a legal right to receive consideration in exchange for transferred goods or rendered services. B. The short-term accounts receivable not bearing interest are measured at initial invoice amount as the effect of discounting is immaterial. (7) Impairment of financial assets For financial assets at amortized cost including accounts receivable or contract assets that have a significant financing component, at each reporting date, the Group recognizes the impairment provision for 12 months expected credit losses if there has not been a significant increase in credit risk since initial recognition or recognizes the impairment provision for the lifetime expected credit losses (“ECLs”) if such credit risk has increased since initial recognition after taking into consideration all reasonable and verifiable information that includes forecasts. On the other hand, for accounts receivable or contract assets that do not contain a significant financing component, the Group recognizes the impairment provision for lifetime ECLs. (8) Derecognition of financial assets The Group derecognizes a financial asset when one of the following conditions is met: A. The contractual rights to receive the cash flows from the financial asset expire. B. The contractual rights to receive cash flows of the financial asset have been transferred and the Group has transferred substantially all risks and rewards of ownership of the financial asset. C. The contractual rights to receive cash flows of the financial asset have been transferred and the Group has not retained control of the financial asset. (9) Property, plant and equipment A. Property, plant and equipment are initially recorded at cost. Borrowing costs incurred during the construction period are capitalized. B. Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be reliably measured. The carrying amount of the replaced component is derecognized. All other repairs and maintenance are charged to profit or loss as incurred. C. Land is not depreciated. The cost model is applied to other property, plant and equipment which is depreciated on a straight-line basis. Each component of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item is depreciated separately. D. The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial year-end The estimated useful lives of property, plant and equipment are as follows: Buildings 44 years Testing equipment 3 years ~ 8 years Office equipment 3 years ~ 5 years Transportation equipment 3 years Leasehold assets 5 years ~ 10 years Leasehold improvements 1 years ~ 5 years (1 0 Leasing agreement (lessee)-right-of-use Effective beginning from 2019 A. Leases are recognized as a right-of-use low-value B. Lease liabilities include the net present value of the remaining lease payments at the commencement date, discounted using the incremental borrowing interest rate. Lease payments are comprised of fixed payments, less any lease incentives receivable. The Group subsequently measures the lease liability at amortized cost using the interest method and recognizes interest expense over the lease term. At the commencement date, the Group assesses whether the lessee is reasonably certain to exercise an option to extend the lease or to purchase the underlying asset, or not to exercise an option to terminate the lease. The Group considers all relevant facts and circumstances that create an economic incentive for the lessee to exercise, or not to exercise, the option, including any expected changes in facts and circumstances from the commencement date until the exercise date of the option. Main factors considered include contractual terms and conditions for the optional periods, the importance of the underlying asset to the lessee’s operations, etc. The lease term is reassessed if a significant change in circumstances that are within the control of the Group occurs. The lease liability is remeasured and the amount of remeasurement is recognized as an adjustment to the right-of-use C. At the commencement date, the right-of-use (a) The amount of the initial measurement of lease liability; and (b) Any lease payments made at or before the commencement date. The right-of-use right-of-use (11) Leased assets/ lessee Prior to 2019 A. Based on the terms of a lease contract, a lease is classified as a finance lease if the Group assumes substantially all the risks and rewards incidental to ownership of the leased asset. (a) A finance lease is recognized as an asset and a liability at the lease’s commencement at the lower of the fair value of the leased asset or the present value of the minimum lease payments. (b) The minimum lease payments are apportioned between the finance charges and the reduction of the outstanding liability. The finance charges are allocated to each period over the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability. (c) Property, plant and equipment held under finance leases are depreciated over their estimated useful lives. If there is no reasonable certainty that the Group will obtain ownership at the end of the lease, the asset shall be depreciated over the shorter of the lease term and its useful life. B. Payments made under an operating lease (net of any incentives received from the lessor) are recognized in profit or loss on a straight-line basis over the lease term. (1 2 Intangible assets A. Professional technology, mainly patents and technology knowledge, which the Group acquired from third parties, is stated at cost and amortized on a straight-line basis over 10 years B. Computer software is stated at cost and amortized on a straight-line basis over its contract terms of 1 to 4 years (1 3 Impairment of non-financial The Group assesses at each balance sheet date the recoverable amounts of those assets where there is an indication of impairment. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell or value in use. When the circumstances or reasons for recognizing impairment loss for an asset in prior years no longer exist or diminish, the impairment loss is reversed. The increased carrying amount due to reversal should not be more than what the depreciated or amortized historical cost would have been if the impairment had not been recognized. (1 4 Borrowings Borrowings are recognized initially at fair value, net of transaction costs incurred. Borrowings are subsequently stated at amortized cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognized in profit or loss over the period of the borrowings using the effective interest method. (1 5 Derecognition of financial liabilities A financial liability (or a part of a financial liability) is derecognized when the obligation specified in the contract is either discharged or cancelled or expires. (1 6 Provisions Decommissioning provisions are recognized when the Group has a present legal or constructive obligation as a result of past events, and it is probable that an outflow of economic resources will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation on the balance sheet date, which is discounted using a pre-tax (1 7 Employee benefits A. Short-term employee benefits Short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in respect of service rendered by employees in a period and should be recognized as expenses in that period when the employees render service. B. Pensions (a) Defined contribution plans For defined contribution plans, the contributions are recognized as pension expenses on an accrual basis. Prepaid contributions are recognized as an asset to the extent of a cash refund or a reduction in the future payments. (b) Defined benefit plans i. Net obligation under a defined benefit plan is defined as the present value of an amount of pension benefits that employees will receive on retirement for their services with the Group in current period or prior periods. The liability recognized is the present value of the defined benefit obligation at the balance sheet date less the fair value of plan assets. The net defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The rate used to discount is determined by using interest rates of government bonds (at the balance sheet date) of a currency and term consistent with those of the employment benefit obligations. ii. Remeasurements arising on defined benefit plans are recognized in other comprehensive income in the period in which they arise and are recorded as retained earnings. (1 8 Employee share-based payment A. (a) For the equity-settled share-based payment arrangements, the employee services received are measured at the fair value of the equity instruments granted at the grant date, and are recognized as compensation cost over the vesting period, with a corresponding adjustment to equity. The fair value of the equity instruments granted shall reflect the impact of market vesting conditions. Compensation cost is subject to adjustment based on the service conditions that are expected to be satisfied and the estimates of the number of equity instruments that are expected to vest at each balance sheet date. Ultimately, the amount of compensation cost recognized is based on the number of equity instruments that eventually vest. (b) Whenever share options expire, the previous compensation costs recognized in “Capital surplus – Share options” are reclassified as “Capital surplus – Additional paid-in B. Restricted stocks: (a) Restricted stocks issued to employees are measured at the fair value of the equity instruments granted at the grant date subtracting the subscription price of NT$ 10 (b) For restricted stocks where those stocks do not restrict distribution of dividends to employees and employees are not required to return the dividends received if they resign during the vesting period, the Group recognizes the fair value of the dividends received by the employees who are expected to resign during the vesting period as compensation cost at the date of dividend declaration. (c) For restricted stocks where employees have to pay to acquire those stocks, if employees resign during the vesting period, they must return the stocks to the Group and the Group must refund their payments on the stocks based on the original subscription price, the Group recognizes the payments from the employees who are expected to resign during the vesting period as liabilities at the grant date, and recognizes the payments from the employees who are expected to be eventually vested with the stocks in “Capital surplus – Restricted stocks”. ( 19 Income tax A. The tax expense for the period comprises current and deferred tax. Tax is recognized in profit or loss, except to the extent that it relates to items recognized in other comprehensive income or items recognized directly in equity, in which cases the tax is recognized in other comprehensive income or equity, respectively. B. The current income tax expense is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Company and its subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in accordance with applicable tax regulations. It establishes provisions where appropriate based on the amounts expected to be paid to the tax authorities. C. Deferred tax is recognized, using the balance sheet liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated balance sheet. However, the deferred tax is not accounted for if it arises from initial recognition of an asset or liability in a transacti o D. Deferred tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized. At each balance sheet date, unrecognized and recognized deferred tax assets are reassessed. E. Current income tax assets and liabilities are offset and the net amount reported in the balance sheet when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously. Deferred tax assets and liabilities are offset on the balance sheet when the entity has the legally enforceable right to offset current tax assets against current tax liabilities and they are levied by the same taxation authority on either the same entity or different entities that intend to settle on a net basis or realize the asset and settle the liability simultaneously. F. A deferred tax asset shall be recognized for the carryforward of unused tax credits resulting from research and development expenditures and employees’ training costs to the extent that it is possible that future taxable profit will be available against which the unused tax credits can be utilized. (2 0 Common s hares A. Common s hares B. Where the Co m (21) Revenue recognition The Group’s revenue is comprised of up-front Authorization collaboration and development revenue The Group’s authorization collaboration and development transactions generally authorizes intellectual property rights of the drug products to pharmaceutical companies. Though the Group will continuously provide research and development services on the drug products, pharmaceutical companies could make use of the research and development outcome at any time. Pharmaceutical companies pay a non-refundable up-front The Group first estimates the amount of the milestone payment that the Group could receive using the most likely amount approach. The Group primarily uses the most likely amount approach as that approach is generally most predictive for milestone payments with a binary outcome. Then, the Group considers whether any portion of that estimated amount is subject to the variable consideration constraint (that is, whether it is probable that a significant reversal of cumulative revenue would not occur upon resolution of the uncertainty.) The Group updates the estimate of variable consideration included in the transaction price at each reporting date which includes updating the assessment of the likely amount of consideration and the application of the constraint to reflect current facts and circumstances. The revenue is recognized based on the transaction price, excluding variable considerations considered not achievable, and the stage of completion, which is measured by the proportion of contract costs incurred for research and development services as of the financial reporting date to the estimated total research and development costs for the authorization collaboration and development contracts. As the Group’s inputs, including costs of Contract Research Organizations, Contract Manufacture Organizations, and medicines, which have direct relationship with the transfer of control of services to customers, the Group uses the cost incurred method to measure progress towards complete satisfaction of a performance obligation. The Group evaluates the measure of progress each reporting period and, if necessary, adjust the measure of performance and related revenue recognition. The customer pays at the time specified in the payment schedule. If the services rendered exceed the payment, a contract asset is recognized. If the payments exceed the services rendered, a contract liability is recognized. A contract liability is recognized as revenue through the performance obligation is satisfied over time. If a license to the Group’s intellectual property is determined to be distinct from the other performance obligations identified in the arrangement, the Group will recognize revenues when the license is transferred to the licensee and the licensee is able to use and benefit from the license. Given that the period between the transfer of promised services to customers and payment by customers exceed one year for authorization collaboration and development contracts, the transaction price is adjusted using the discount rate that would be reflected in a separate financing transaction between the Group and its customers at contract inception. The discount rate would reflect the credit characteristics of the Group receiving funding from financial institution. Royalty revenue The Group also entered into contracts with customers, where the Group is entitled to a sales-based royalty in exchange for a license of manufacturing and the right to sell pharmaceutical products. In accordance with the contracts, the Group will not undertake any activities that will significantly affect the intellectual property to which the customer has rights. The nature of the Group’s promise in granting a license is a promise to provide a right to use the Group’s intellectual property and therefore the revenue is recognized when transferring the license to a customer at a point in time. The Group recognizes revenue at the later of when the performance obligation has been satisfied and the subsequent sale occurs. (2 2 Research and development costs Research and development costs that do not meet the criteria of internally generated intangible assets of IAS 38 “Intangible Assets” are expensed in the period in which it is incurred. (2 3 Government grants Government grants are recognized at their fair value only when there is reasonable assurance that the Group will comply with any conditions attached to the grants and the grants will be received. Government grants are recognized in profit or loss on a systematic basis over the periods in which the Group recognizes expenses for the related costs for which the grants are intended to compensate. (2 4 Operating segments Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The Group’s chief operating decision-maker is responsible for allocating resources and assessing performance of the operating segments. (2 5 Convenience translation into U.S. dollar amounts The Group maintains its accounts and expresses its consolidated financial statements in New Taiwan dollars. For convenience purposes, U.S. dollar amounts presented in the accompanying consolidated financial statements have been translated from New Taiwan dollars to U.S. dollars at the noon buying rate in the City of New York for cable transfers as certified for customs purposes by the Federal Reserve Bank of New York as of December 31, 201 9

Critical Accounting Estimates a

Critical Accounting Estimates and Key Sources of Assumption Uncertainty	Jan. 01, 2019
Disclosure of changes in accounting estimates [abstract]
Critical Accounting Estimates and Key Sources of Assumption Uncertainty	5. CRITICAL ACCOUNTING ESTIMATES AND KEY SOURCES OF ASSUMPTION UNCERTAINTY The preparation of these consolidated financial statements requires management to make critical judgements in applying the Group’s accounting policies and make critical assumptions and estimates concerning future events. Assumptions and estimates may differ from the actual results and are continually evaluated and adjusted based on historical experience and other factors. Such assumptions and estimates have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year; and the related information is addressed below: (1) Critical judgements in applying the Group’s accounting policies: Identification of performance obligation The Group provides authorization collaboration and development services to its customers, which generally includes authorization of intellectual property rights of drug products to pharmaceutical companies together with continuing research and development services, which pharmaceutical companies can access and make use of the research outcome at any time. In determining the performance obligations under authorization collaboration and development contracts, the Group takes into account the guidance IFRS 15 par. 29: Factors that indicate that an entity’s promise to transfer a good or service to a customer is separately identifiable (in accordance with paragraph 27(b)) include, but are not limited to, the following: a. the entity does not provide a significant service of integrating the good or service with other goods or services promised in the contract into a bundle of goods or services that represent the combined output for which the customer has contracted. In other words, the entity is not using the good or service as an input to produce or deliver the combined output specified by the customer. b. the good or service does not significantly modify or customize another good or service promised in the contract. c. the good or service is not highly dependent on, or highly interrelated with, other goods or services promised in the contract. For example, the fact that a customer could decide to not purchase the good or service without significantly affecting the other promised goods or services in the contract might indicate that the good or service is not highly dependent on, or highly interrelated with, those other promised goods or services. Based on the Group’s assessment, the Group uses its proprietary drug delivery technologies to continue the research and development related services, which are unique, and based on the intellectual property rights authorized and therefore, pharmaceutical companies would have difficulty finding alternative service provider in offering the same services. In addition, the authorization and subsequent research and development services provided by the Group are bonded and highly interrelated and therefore not distinct and are identified as one performance obligation to be delivered over time. If the Group assesses that the technologies or intellectual property rights authorized are well developed and the licensee is able to benefit from the license, the authorization and subsequent research and development services provided by the Group are not combined and therefore distinct. (2) Critical accounting estimates and assumptions Revenue recognition The Group accounts for all the authorization and subsequent research and development services as one performance obligation and recognizes revenue based on the transaction price and the stage of completion, which is measured by the proportion of contract costs incurred for research and development services as of the financial reporting date to the estimated total research and development costs for the authorization collaboration and development contracts. The estimated total research and development costs would be affected by the progress of research and development, development of pharmaceutical products, collaboration with pharmaceutical companies, clinical trials, etc. The Group reassesses the reasonableness of estimates periodically.

Details of Significant Accounts

Details of Significant Accounts	12 Months Ended
	Dec. 31, 2019
Additional Disclosures Related To Regulatory Deferral Accounts [Abstract]
Details of Significant Accounts	6. DETAILS OF SIGNIFICANT ACCOUNTS (1) Cash and cash equivalents December 31, 2018 2019 NT$000 NT$000 US$000 Cash on hand $ 56 $ 50 $ 2 Checking and demand deposits 807,428 978,854 32,727 Time deposits — 44,970 1,503 $ 807,484 $ 1,023,874 $ 34,232 The Group transacts with a variety of financial institutions with good credit quality to disperse credit risk, so it expects that the probability of counterparty default is remote. (2) Financial assets at amortized cost December 31, Items 2018 2019 NT$000 NT$000 US Current items: Time deposits with maturity over three months $ 307,150 $ — $ — Amounts recognized in profit or loss in relation to financial assets at amortized cost are listed below: Items 2018 2019 NT$000 NT$000 US$000 Interest income $ 380 $ 787 $ 26 (3) Accounts receivable December 31, 2018 201 9 NT$000 NT$000 US$000 Accounts receivable $ 27,475 $ 33,252 $ 1,112 Less: Allowance for doubtful accounts (18,132 ) (18,132 ) (606 ) $ 9,343 $ 15,120 $ 506 A. The Group does not hold any collateral as security. B. The ageing analysis of accounts receivable is as follows: December 31, 2018 2019 NT$000 NT$000 US$000 Not past due $ 9,343 $ 15,120 $ 506 Up to 30 days — — — 31 to 90 days — — — 91 to 180 days — — — Over 181 days 18,132 18,132 606 $ 27,475 $ 33,252 $ 1,112 The above ageing analysis was based on past due date. C. Information relating to credit risk of accounts receivable is provided in Note 12(2). (4) Prepayments December 31, 2018 2019 NT$000 NT$000 US$000 Net input VAT $ 40,614 $ 34,591 $ 1,156 Prepaid insurance expense 1,568 3,190 107 Prepaid handling charges 1,294 1,209 40 Prepaid repair expense 1,580 975 33 Others 11,455 11,019 368 $ 56,511 $ 50,984 $ 1,704 (5) Property, plant and equipment A. The details of property, plant and equipment are as follows: Land Buildings Testing Office Leasehold Leasehold Total NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 At January 1, 2018 Cost $ 14,962 $ 29,532 $ 40,708 $ 18,329 $ 98,170 $ 73,014 $ 274,715 Accumulated depreciation — (5,360 ) (25,771 ) (12,777 ) (23,681 ) (53,791 ) (120,880 ) $ 14,962 $ 24,172 $ 14,937 $ 6,052 $ 74,489 $ 19,223 $ 153,835 2018 Opening net book amount $ 14,962 $ 24,172 $ 14,937 $ 6,052 $ 74,489 $ 19,223 $ 153,835 Additions — — 34,802 1,318 — 5,950 42,070 Disposal s — — (9 ) — — — (9 ) Reclassification — — 9,114 1,847 (7,679 ) (1,847 ) 1,435 Transfers (Note 2) — — 143 — — — 143 Depreciation charges — (656 ) (6,143 ) (3,157 ) (19,840 ) (9,519 ) (39,315 ) Net exchange differences — — 87 (4 ) — 3 86 $ 14,962 $ 23,516 $ 52,931 $ 6,056 $ 46,970 $ 13,810 $ 158,245 At December 31, 2018 Cost $ 14,962 $ 29,532 $ 82,584 $ 19,878 $ 50,013 $ 77,208 $ 274,177 Accumulated depreciation — (6,016 ) (29,653 ) (13,822 ) (3,043 ) (63,398 ) (115,932 ) $ 14,962 $ 23,516 $ 52,931 $ 6,056 $ 46,970 $ 13,810 $ 158,245 Land Buildings Testing Office Transportation Leasehold Leasehold Total NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 At January 1, 2019 Cost $ 14,962 $ 29,532 $ 82,584 $ 19,878 $ — $ 50,013 $ 77,208 $ 274,177 Accumulated depreciation — (6,016 ) (29,653 ) (13,822 ) — (3,043 ) (63,398 ) (115,932 ) $ 14,962 $ 23,516 $ 52,931 $ 6,056 $ — $ 46,970 $ 13,810 $ 158,245 2018 Opening net book amount $ 14,962 $ 23,516 $ 52,931 $ 6,056 $ — $ 46,970 $ 13,810 $ 158,245 Additions — — 4,379 281 120 — 486 5,266 Disposals — — (1,041 ) (28 ) — — (518 ) (1,587 ) Reclassification (Note 1) — — (36,315 ) — — (46,970 ) — (83,285 ) Transfers (Note 2) — — 71 — — — — 71 Depreciation charges — (656 ) (4,139 ) (2,998 ) (23 ) — (9,049 ) (16,865 ) Net exchange differences — — (40 ) (40 ) — — (82 ) (164 ) $ 14,962 $ 22,860 $ 15,846 $ 3,271 $ 97 $ — $ 4,647 $ 61,683 At December 31, 2019 Cost $ 14,962 $ 29,532 $ 40,307 $ 18,675 $ 120 $ — $ 63,767 $ 167,363 Accumulated depreciation — (6,672 ) (24,461 ) (15,404 ) (23 ) — (59,120 ) (105,680 ) $ 14,962 $ 22,860 $ 15,846 $ 3,271 $ 97 $ — $ 4,647 $ 61,683 At December 31, 2019 (US$000) Cost $ 500 $ 987 $ 1,348 $ 624 $ 4 $ — $ 2,132 $ 5,595 Accumulated depreciation — (223 ) (818 ) (515 ) (1 ) — (1,976 ) (3,533 ) $ 500 $ 764 $ 530 $ 109 $ 3 $ — $ 156 $ 2,062 Note 1: Information about the reclassification from leasehold assets to right-of-use Note 2: Transferred from prepayments for equipment (shown as “Other non-current B. Information about the investing activities that were partially paid by cash is provided in Note 6(27). C. Information about the leasehold assets is provided in Note 6(12). D. Information about the property, plant and equipment that were pledged to others as collateral is provided in Note 8. (6) Leasing arrangement – lessee Effective from 2019 A. The Group leases various assets including buildings, testing equipment and transportation equipment. Lease agreements are typically made for periods of 1 to 6 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing purposes. B. The carrying amount of right-of-use December 31, 2019 Cost Accumulated Carrying NT$000 NT$000 NT$000 Buildings $ 71,477 ($ 27,062 ) $ 44,415 Testing equipment 86,328 (23,698 ) 62,630 Transportation equipment 697 (131 ) 566 $ 158,502 ($ 50,891 ) $ 107,611 December 31, 2019 Cost Accumulated Carrying US$000 US$000 US$000 Buildings $ 2,390 ($ 905 ) $ 1,485 Testing equipment 2,886 (792 ) 2,094 Transportation equipment 23 (4 ) 19 $ 5,299 ($ 1,701 ) $ 3,598 2019 NT$000 US$000 Buildings $ 27,104 $ 906 Testing equipment 20,654 691 Transportation equipment 131 4 $ 47,889 $ 1,601 C. For 2019, the additions to right-of-use D. The information on income and expense accounts relating to lease agreements is as follows: Items affecting profit or loss 2019 NT$000 US$000 Interest expense on lease liabilities $ 2,323 $ 78 Expense on short-term lease contracts 2,272 76 Expense on leases of low-value 366 12 E. For 2019, the Group’s total cash outflow for leases amounted to NT $ (7) Intangible assets A. The details of intangible assets are as follows: Professional Computer Total NT$000 NT$000 NT$000 At January 1, 2018 Cost $ 49,114 $ 23,522 $ 72,636 Accumulated amortization (46,315 ) (17,684 ) (63,999 ) $ 2,799 $ 5,838 $ 8,637 2018 Opening net book amount $ 2,799 $ 5,838 $ 8,637 Additions — 3,537 3,537 Amortization charges (2,799 ) (5,345 ) (8,144 ) $ — $ 4,030 $ 4,030 At December 31, 2018 Cost $ 49,290 $ 27,058 $ 76,438 Accumulated amortization (49,290 ) (23,028 ) (72,318 ) $ — $ 4,030 $ 4,030 Professional Computer Total NT$000 NT$000 NT$000 At January 1, 2019 Cost $ 49,290 $ 27,058 $ 76,438 Accumulated amortization (49,290 ) (23,028 ) (72,318 ) $ — $ 4,030 $ 4,030 2019 Opening net book amount $ — $ 4,030 $ 4,030 Additions — 4,177 4,177 Transfers (Note) — 243 243 Amortization charges — (6,648 ) (6,648 ) $ — $ 1,802 $ 1,802 At December 31, 2019 Cost $ 49,136 $ 31,479 $ 80,614 Accumulated amortization (49,136 ) (29,677 ) (78,812 ) $ — $ 1,802 $ 1,802 At December 31, 2019 (US$000) Cost $ 1,643 $ 1,052 $ 2,695 Accumulated amortizatio n (1,643 ) (992 ) (2,635 ) $ — $ 60 $ 60 (Note): Transferred from prepayments for equipment (shown as “Other non-current B. Information about the investing activities that were partially paid by cash is provided in Note 6(27). C. The details of the amortization charges of intangible assets (recorded in “Operating expenses”) are as follows: 2018 2019 NT$000 NT$000 US$000 General and administrative expenses $ 2,983 $ 2,796 $ 93 Research and development expenses 5,161 3,852 129 $ 8,144 $ 6,648 $ 222 ( 8 Other non-current December 31, 2018 2019 NT$000 NT$000 US$000 Refundable deposits $ 18,930 $ 24,351 $ 814 Prepaid expense for medical r 20,000 20,000 669 Prepayments for equipment 27,942 74,841 2,502 $ 66,872 $ 119,192 $ 3,985 ( 9 Short-term borrowings December 31, 2018 2019 NT$000 NT$000 US$000 Bank unsecured borrowings $ 46,000 $ 46,000 $ 1,538 Interest rate 1.95% ~2.10% 1.95 % 1.95 % Credit line $ — $ 30,000 $ 1,003 Interest expense recognized in profit or loss amounted to NT$942 thousand and NT$917 thousand (US$31 thousand) for 2018 and 2019, respectively. ( 10 Other payables December 31, 2018 2019 NT$000 NT$000 US$000 Research expenses $ 97,930 $ 72,576 $ 2,426 Salaries and bonuses 31,049 25,405 850 Service expenses 48,137 14,236 476 Medical research expenses 2,707 4,526 151 Labor and health insurance 2,191 1,732 58 Repair expenses 676 638 21 Payables on machinery, equipment and intangible assets 3,677 264 9 Other accrued expenses 19,901 11,687 391 $ 206,268 $ 131,064 $ 4,382 (1 1 Long-term borrowings Type of loans Borrowing period Interest Collateral December 31, NT$000 Taiwan Cooperative Bank - secured borrowings Note 1 1.85 % Note 4 37,277 Taiwan Cooperative Bank - secured borrowings Note 2 1.85 % Note 4 28,900 Cathay Bank - secured borrowings Note 3 5.25 % Note 4 368,580 434,757 Less: Current portion (Shown as “Other current liabilities”) (66,747 ) $ 368,010 Type of loans Borrowing period Interest Collateral December 31, 2019 NT$000 US$000 Taiwan Cooperative Bank - secured borrowings Note 1 1.85 % Note 4 $ 35,360 $ 1,182 Taiwan Cooperative Bank - secured borrowings Note 2 1.85 % Note 4 25,500 852 Cathay Bank - secured borrowings Note 3 4.75 % Note 4 309,793 10,358 370,653 12,392 Less: Current portion (Shown as “Other current liabilities”) (315,145 ) (10,536 ) $ 55,508 $ 1,856 Note 1: The Company entered into a long-term loan contract with Taiwan Cooperative Bank on September 1, 2015 in the amount of NT$37,750 thousand (US$1,262 thousand). The contract period is from September 2015 to September 2035. The interest is payable monthly for the first 3 years and payable monthly along with the same amount of principal starting from the fourth year. Note 2: The Company entered into a mid-term Note 3: The Company and its subsidiary, TLC Biopharmaceuticals, Inc. (“TLC US”) entered into a mid-term loan and security agreement with Cathay Bank on December 27, 2018 in the amount of US$12 million. The contract period is from December 2018 to June 2020. The interest is payable monthly for the first six months and payable monthly along with the same amount of principal starting from July 2019. Note 4 Information about the collateral provided for the loans is provided in Note 8. A. According to the above two bank loan contracts with Taiwan Cooperative Bank, the Company is restricted from paying cash dividends or other distributions on the common stock and Taiwan Cooperative Bank retains the right in requesting the Company to raise paid-in B. According to the above loan and security agreement with Cathay Bank, if the Company or TLC US violate any of the following covenants, Cathay Bank has the right to demand, among other things, that the Company and TLC US repay the outstanding loan early: (i) T s The Company was in compliance with all of the loan covenants as of December 31, 2018 and On January 9, 2020, Cathay Bank agreed to amend the agreement pursuant to which the Adjusted Quick Ratio covenant was amended so that the Adjusted Quick Ratio must be at least 1.75 to 1.00, which became effective beginning January 9, 2020. The Group must maintain an adjusted quick ratio (“Adjusted Quick Ratio”) of at least a minimum of 1.75 to 1.00. “Adjusted Quick Ratio” means a ratio of cash and cash equivalents plus net trade receivables to the amount of principal payments owing to Cathay Bank under this contract for the next 12 months plus all other current liabilities, but excluding lease liabilities recognized under IFRS 16. The loan and security agreement with Cathay Bank also prohibits the Company from paying cash dividends or making distributions on account of the Company’s capital stock without the consent of Cathay Bank, subject to certain exceptions. C. As of December 31, 2018 and 2019, the undrawn loan facilities amounted to NT$6,623 thousand and NT$11,940 thousand (US$399 thousand), respectively. The information about the Group’s liquidity risk is provided in Note 12(2)C(c). (1 2 Finance lease liabilities The Group leases testing equipment under finance lease as of December 31, 2018. The leasehold assets are shown as “Property, plant and equipment” as of December 31, 2018 and remeasured and shown as “Right-of-use Future minimum lease payments and their present values as of December 31, 2018 are as follows: December 31, 2018 Total finance Future finance Present value of NT$000 NT$000 NT$000 Current Not later than one year (Note) $ 24,583 ($ 583 ) $ 24,000 Non-current Later than one year but not later than two years (Note) 24,198 (198 ) 24,000 $ 48,781 ($ 781 ) $ 48,000 Note: Shown as “Other current liabilities” and “Other non-current (1 3 Pensions A. Defined benefit plan (a) The Company has a defined benefit pension plan in accordance with the Labor Standards Act, covering all regular employees’ service years prior to the enforcement of the Labor Pension Act on July 1, 2005 and service years thereafter of employees who chose to continue to be subject to the pension mechanism under the Labor Standards Act. Under the defined benefit pension plan, two units are accrued for each year of service for the first 15 years and one unit for each additional year thereafter, subject to a maximum of 45 units. Pension benefits are based on the number of units accrued and the average monthly salaries and wages of the last 6 months prior to retirement. The Company contributes monthly an amount equal to 2% of the employees’ monthly salaries and wages to the retirement fund deposited with Bank of Taiwan, the trustee, under the name of the independent retirement fund committee. Also, the Company would assess the balance in the aforementioned labor pension reserve account by December 31, every year. If the account balance is insufficient to pay the pension calculated by the aforementioned methods to the employees expected to qualify for retirement in the following year, the Company will make contributions to cover for the deficit by the following March. (b) The amounts recognized in the balance sheet are as follows: December 31, 2018 2019 NT$000 NT$000 US$000 Present value of defined benefit obligations $ 7,064 $ 7,402 $ 247 Fair value of plan assets (1,560 ) (1,805 ) (60 ) Net defined benefit liability $ 5,504 $ 5,597 $ 187 (c) Movements in net defined benefit liabilities are as follows: 2018 Present value of Fair value of Net defined benefit NT$000 NT$000 NT$000 Balance at January 1 $ 6,421 ($ 1,319 ) $ 5,102 Interest expense / income 83 (17 ) 66 6,504 (1,336 ) 5,168 Remeasurements: Change in financial assumptions 162 — 162 Experience adjustments 398 (33 ) 365 560 (33 ) 527 Pension fund contribution — (191 ) (191 ) Balance at December 31 $ 7,064 ($ 1,560 ) $ 5,504 201 9 Present value of Fair value of Net defined benefit NT$000 NT$000 NT$000 Balance at January 1 $ 7,064 ($ 1,560 ) $ 5,504 Interest expense / income 77 (17 ) 60 7,141 (1,577 ) 5,564 Remeasurements: Change in financial assumptions 304 — 304 Experience adjustments (43 ) (50 ) (93 ) 261 (50 ) 211 Pension fund contribution — (178 ) (178 ) Balance at December 31 $ 7,402 ( 1,805 ) $ 5,597 Balance at December 31 (US$000) $ 247 ( 60 ) $ 187 (d) The Bank of Taiwan was commissioned to manage the Fund of the Company’s defined benefit pension plan in accordance with the Fund’s annual investment and utilization plan and the “Regulations for Revenues, Expenditures, Safeguard and Utilization of the Labor Retirement Fund” (Article 6: The scope of utilization for the Fund includes deposit in domestic or foreign financial institutions, investment in domestic or foreign listed, over-the-counter, or from two-year time (e) The principal actuarial assumptions used were as follows: 2018 2019 Discount rate 1.10 % 0.70 % Future salary increases 2.00 % 2.00 % Assumptions regarding future mortality experience are set based on actuarial valuation in accordance with the 5th version of Taiwan Standard Ordinary Experience Mortality Tables. The present value of defined benefit obligation is affected whenever there is change in main actuarial assumption. Discount rate Future Increase Decrease Increase 0.25% Decrease NT$000 NT$000 NT$000 NT$000 December 31, 2018 Effect on present value of defined benefit obligations ($ 201 ) $ 209 $ 189 ($ 183 ) Discount rate Future salary increases Increase Decrease Increase Decrease NT$000 NT$000 NT$000 NT$000 December 31, 2019 Effect on present value of defined benefit obligations ( 192 ) $ 198 $ 176 ( 172 ) December 31, 2019 (US$000) Effect on present value of defined benefit obligation ( 6 ) $ 7 $ 6 ( 6 ) The sensitivity analysis above was arrived at based on the assumption that other conditions remain unchanged. In practice, more than one assumption may change all at once. The method of analyzing sensitivity and the method of calculating net pension liability in the balance sheet are the same. (f) Expected contributions to the defined benefit pension plans of the Company for 2020 is NT$174 thousand (US$6 thousand). (g) As of December 31, 2019, the weighted average duration of the retirement plan is 14 NT$000 US$000 Within 1 year $ — $ — 1-2 257 9 2-5 307 10 6-10 3,176 106 $ 3,740 $ 125 B. Defined contribution plans Effective July 1, 2005, the Company has established a defined contribution pension plan (the “New Plan”) under the Labor Pension Act (the “Act”), covering all regular employees with R.O.C. nationality. Under the New Plan, the Company contributes monthly an amount based on 6% of the employees’ monthly salaries and wages to the employees’ individual pension accounts at the Bureau of Labor Insurance. The benefits accrued are paid monthly or in lump sum upon termination of employment. The pension costs under the defined contribution pension plan of the Company for 2018 and 2019 are NT$8,843 thousand and NT$7,231 thousand (US$242 thousand), respectively. C. The subsidiaries have defined contribution plans in accordance with the local regulations, and contributions are based on a certain percentage of employees’ salaries and wages. Other than the yearly contributions, the subsidiaries have no further obligations. The pension costs of the subsidiaries for 2018 and 2019 were NT$1,487 thousand and NT$1,065 (US$36 thousand), respectively. (14) Share-based payment A. For 2017 , 2018 and 2019, the Company’s equity-settled share-based payment arrangements are as follows: Type of arrangement Grant date Quantity granted Contract Vesting conditions Employee stock options 2012.05.08 63 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2013.11.14 883 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2014.03.20 153 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2014.08.15 82 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.02.26 1,102 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.04.30 16 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.05.04 35 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.07.30 50 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.10.29 180 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2016.02.25 1,391 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2016.08.11 140 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2016.11.03 73 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2018.06.29 1,320 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2018.07.02 65 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2019.03.07 115 5 years Gradually vested after 2 year service (Note 1) Employee stock option s 2019.05.08 300 5 years Gradually vested after 2 year service (Note 1) Restricted stocks to employees (Note 2) 2017.11.16 500 3 years (Note 3) Restricted stocks to employees (Note 2) 2018.07.02 50 3 years (Note 3) Note 1: Employees with 2 year service are entitled to 50%; after the 2 year service, the ratio will increase by 1/48 every month for the following 24 months; and employees with 4 year service are entitled to 100%. Note 2: The restricted stocks issued by the Company cannot be transferred within the vesting period, but voting rights and dividend rights are not restricted on these stocks. Employees are required to return the stocks but not required to return the dividends received if they resign during the vesting period. Note 3: For the employees who are currently working in the Company and whose services have reached 1 year, 2 years and 3 years without violating the terms of employment agreement entered between the Company and employees, they are entitled to 20%, 30% and 50%, respectively. B. Details of the share-based payment arrangements are as follows: (a) Employee stock options 2017 Stock options No. of units Weighted-average Options outstanding at beginning of the year 4,168 $ 231 Options forfeited (655 ) 189 Options outstanding at end of the year 3,513 239 Options exercisable at end of the year 1,844 301 Options permitted but not yet granted at end of the year — 2018 Stock options No. of units Weighted-average Options outstanding at beginning of the year 3,513 $ 239 Options granted 1,385 101 Options expired (831 ) 379 Options forfeited (338 ) 196 Options outstanding at end of the year 3,729 152 Options exercisable at end of the year 1,957 188 Options permitted but not yet granted at end of the year 415 2019 Stock options No. of units Weighted-average Weighted-average Options outstanding at beginning of the year 3,729 $ 152 $ 5 Options granted 415 93 3 Options expired (171 ) 232 8 Options forfeited (749 ) 138 5 Options outstanding at end of the year 3,224 134 4 Options exercisable at end of the year 1,669 167 6 Options permitted but not yet granted at end of the year — ( b Restricted stocks to employees 2017 2018 2019 Shares (in thousands) Shares (in thousands) Shares (in thousands) At January 1 111 500 422 Granted for the year (Note 1) 500 50 — Expired for the year (Note 2) (31 ) (35 ) (56 ) Vested/restrictions removed for the year (80 ) (93 ) (139 ) At December 31 500 422 227 Note 1: For the restricted stocks granted with the compensation cost accounted for using the fair value method, the fair values on the grant dates are calculated based on the closing prices on the grant dates subtracting the subscription price of NT$10 (in dollars). Note 2: Please refer to Note 6(16)E. C. No stock options were exercised for 2017, 2018 and 2019. D. The expiry date and exercise price of stock options outstanding at the balance sheet dates are as follows: December 31, 2018 Options outstanding Options exercisable Exercise price Quantity Remaining Exercise price Quantity Exercise price NT$ NT$ NT$ $ 249.7 119 0.22 $ 249.7 119 $ 249.7 191.7 52 0.62 191.7 52 191.7 227.3 820 1.16 227.3 787 227.3 208.4 15 1.33 208.4 14 208.4 208.4 35 1.34 208.4 31 208.4 140.8 38 1.58 140.8 33 140.8 134.7 138 1.83 134.7 109 134.7 150.5 1,063 2.15 150.5 758 150.5 123.7 28 2.61 123.7 16 123.7 118.0 61 2.84 118.0 38 118.0 99.2 1,295 4.49 99.2 — — 101.2 65 4.50 101.2 — — 3,729 1,957 December 31, 2019 Options outstanding Options exercisable Exercise price Quantity Remaining Exercise price Remaining Exercise price NT$ NT$ NT$ $ 207.3 671 0.16 $ 207.3 671 $ 207.3 191.0 8 0.33 191.0 8 191.0 191.0 35 0.34 191.0 35 191.0 132.7 30 0.58 132.7 30 132.7 127.5 120 0.83 127.5 120 127.5 141.1 792 1.16 141.1 760 141.1 118.0 8 1.62 118.0 7 118.0 113.1 50 1.85 113.1 38 113.1 98.4 1,215 3.50 98.4 — — 96.6 75 4.19 96.6 — — 90.6 220 4.36 90.6 — — 3,224 1,669 December 31 , 2019 Options outstanding Options exercisable Exercise price Quantity Remaining Exercise price Quantity Exercise price US$ US$ US$ $ 6.93 671 0.16 $ 6.93 671 $ 6.93 6.39 8 0.33 6.39 8 6.39 6.39 35 0.34 6.39 35 6.39 4.44 30 0.58 4.44 30 4.44 4.26 120 0.83 4.26 120 4.26 4.72 792 1.16 4.72 760 4.72 3.95 8 1.62 3.95 7 3.95 3.78 50 1.85 3.78 39 3.78 3.29 1,215 3.50 3.29 — — 3.23 75 4.19 3.23 — — 3.03 220 4.36 3.03 — — 3,224 1,669 E. The fair value of stock options granted on grant date is measured using the Black Scholes option-pricing model. Relevant information is as follows: Employee stock options Grant date June 29, 2018 July 2, 2018 Dividend yield — — Expected volatility 43.59%~44.04% 43.60%~44.03 % Risk-free interest rate 0.65%~0.69% 0.65%~0.70% Expected life (years) 3.5~4.5 3.5~4.5 Per share exercise price (in NT dollars) $ 100.5 $ 102.5 Weighted average stock options fair value (in NT dollars) $ 33~37 $ 33~38 Grant date March 7, 2019 May 8, 2019 Dividend yield — — Expected volatility 41.76%~42.66% 38.85%~41.63% Risk-free interest rate 0.62%~0.65% 0.57%~0.60% Expected life (years) 3.5~4.5 3.5~4.5 Per share exercise price (in NT dollars) $ 97.4 $ 91.3 (US$3.26 dollars) (US$3.05 dollars) Weighted average stock options fair value (in NT dollars) $31~$35 $27~$32 (US$1.0~1.2 dollars) ( F. Expenses incurred on share-based payment transactions are shown below: 2017 2018 2019 NT$000 NT$000 NT$000 US$000 Equity-settled $ 57,149 $ 41,386 $ 26,793 $ 896 (15) Provisions (decommissioning liabilities) 2019 NT$000 At January 1 $ 6,922 Unused amount reversed (490 ) At December 31 $ 6,432 At December 31 (US$000) $ 215 Analysis of total provisions are shown below: December 31, 2018 2019 NT$000 NT$000 US$000 Non-current $ 6,922 $ 6,432 $ 215 In accordance with the requirements specified in the agreements, the Group bears the obligation for the costs of dismantling, removing the asset and restoring the site of its rented office in the future. A provision is recognized for the present value of costs to be incurred for dismantling, removing the asset and restoring the site. It is expected that the provision will be used in 2 to 4 years. (16) Common s hares A. As of December 31, 2019, the Company’s authorized capital was NT$2,000,000 thousand (US$66,867 thousand), and the paid-in Movements in the number of the Company’s common shares outstanding are as follows (Unit: thousand shares): 2017 2018 2019 Issued common shares at January 55,730 56,199 64,045 Cash capital increase — — 10,200 Cash capital increase – issuance of American Depositary Shares — 7,831 — Issuance of employee restricted stocks 500 50 — Cancellation of employee restricted stocks (31 ) (35 ) (51 ) Issued common shares at December 31 56,199 64,045 74,194 Restricted stocks retrieved from employees and to be cancelled — — (5 ) Outstanding common shares at December 31 56,199 64,045 74,189 B. To increase the Company’s working capital, the stockholders at their extraordinary stockholders’ meeting on March 10, 2011 adopted a resolution to raise additional cash through private placement with the effective date set on March 25, 2011. The maximum number of shares to be issued through the private placement was 4,711 thousand shares at a subscription price of NT$42.45 (in dollars) per share. The amount of capital raised through the private placement was NT$200,000 thousand which had been registered. Pursuant to the Securities and Exchange Act of the ROC, the common shares raised through the private placement are subject to certain transfer restrictions and cannot be listed on the stock exchange until three years after they have been issued and have applied for retroactive handling of public issuance procedures. Other than these restrictions, the rights and obligations of the common shares raised through the private placement are the same as other issued common shares. C. In February 2018, the Company filed a registration statement on Form F-1, with the U.S. Securities and Exchange Commission (“SEC”) for the initial public offering in the United States of its American Depositary Shares (“ADSs”) representing common shares. The registration statement for listing its ADSs in the Nasdaq Global Market was declared effective by the SEC on November 21, 2018, and the Company’ s ADSs began trading on the Nasdaq Global Market under the Ticker symbol “TLC”. The actual units of ADSs for this offering were 3,915,550, and each ADS represents two of the Company’s common shares, which in the aggregate represents 7,831,100 common shares. The offering price per ADS was US$5.80 (in dollars), equivalent to a price per common share of NT$89.32 (in dollars). As of December 31, 2019, the outstanding ADRs were 3,915,550 units, or 7,831,100 common shares, representing 10.55% of the Company’s issued common shares. The terms of ADS are as follows: (a) Voting rights ADSs holders may, pursuant to the Depositary Agreement and the relevant laws and regulations of the R.O.C., exercise the voting rights pertaining to the underlying common stock represented by the ADSs. (b) Dividends, stock warrants and other rights ADSs holders and common shareholders are all entitled to receive dividends. The Depositary may issue new ADSs in proportion to ADSs holding ratios or raise the number of shares of common shares represented by each unit of ADSs or sell stock dividends on behalf of ADSs holders and distribute proceeds to them in proportion to their ADSs holding ratios. D. In order to raise funds for drug development, on July 30, 2019 the Board of Directors resolved to increase its capital for cash, which was approved by the FSC on September 17, 2019. For this capital increase for cash, the 10,200,000 common shares were issued with an offering price of NT$82 (in dollars) (US$2.74 dollars) per share. The total paid-in thousand (US$27,964 thousand), which has been fully collected. The Company set the record date of the capital increase on October 24, 2019. E. Employee restricted stocks (a) As shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in March 2017 , the Board of Directors resolved on May 11, 2017 to buy back the restricted stocks to retire for capital reduction. The transaction (b) As 15,000 shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in July and August 2017 , the Board of Directors resolved on August 10, 2017 to buy back the restricted stocks to retire for capital reduction. The transaction (c) As 14,000 shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in September and November 2017 , the Board of Directors resolved on November 1, 2017 to buy back the restricted stocks to retire for capital reduction. The transaction (d) As 25,000 shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in June and July 2018 , the Board of Director resolved on August 1, 2018 to buy back the restricted stocks to retire for capital reduction. The transaction (e) As 10,000 shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in November 2018 , the Board of Directors resolved on October 31, 2018 to buy back the restricted stocks to retire for capital reduction. The transaction (f) The stockholders at their annual stockholders’ meeting on May 31, 2017 adopted a resolution to issue employee restricted stocks (see Note 6(14)) with the effective date set on November 16, 2017 and July 2, 2018. The subscription price is $10 (in dollars) per share. The employee restricted stocks issued are subject to certain restrictions on selling, pledging as collateral, transfer, donation or other methods to dispose before their vesting conditions are met. Other than these restrictions, the rights and obligations of these shares issued are the same as other issued common shares. (g) As 17,600 shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in February and April 2019 , the Board of Directors resolved on May 8, 2019 to buy back the restricted stocks to retire for capital reduction. The transact ion (h) As 33,000 shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in July 2019 , the Board of Directors resolved on November 13, 2019 to buy back the restricted stocks to retire for capital reduction. The transaction (i) As 5,000 shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restrict

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Abstract]
Related Party Transactions	7. RELATED PARTY TRANSACTIONS (1) Names of related parties and relationship Names of related parties Relationship with the Group Keelung Hong The Group’s Chairman George Yeh The Group’s General Manager (2) Significant transactions and balances with related parties A. The Company’s Chairman provided guarantees for the Company’s long-term and short-term borrowings with Taiwan Cooperative Bank. B. The Company’s Chairman and General Manager provided guarantees for the Company’s short-term borrowings with E.SUN Commercial Bank. C. The Company’s Chairman provided guarantees for the Company’s short-term borrowings with Taishin International Bank. D. The Company’s Chairman provided guarantees to Taiwan Cooperative Bank for the Company’s government grant in relation to the research and development program from the Institute of Information Industry. As of December 31, 2018 and 2019, details of loans are described in Notes 6(9) and 6(11). (3) Key management personnel compensation 2017 2018 2019 NT$000 NT$000 NT$000 US$000 Salaries and other short-term employee benefits $ 33,072 $ 38,227 $ 38,684 $ 1,293 Post-employment benefits 432 486 522 18 Share-based payments 8,120 9,366 6,264 209 $ 41,624 $ 48,079 $ 45,470 $ 1,520

Pledged Assets

Pledged Assets	12 Months Ended
	Dec. 31, 2019
Disclosure Of Pledged Assets [Abstract]
Pledged Assets	8. PLEDGED ASSETS (1) December 31, Assets pledged 2018 2019 Pledge purpose NT$000 NT$000 US$000 Shown as “Property, plant and equipment” Land $ 14,962 $ 14,962 $ 500 Note Buildings 23,516 22,860 764 Note $ 38,478 $ 37,822 $ 1,264 Note: Provided as collateral for long-term borrowings with Taiwan Cooperative Bank. (2) Pursuant to the loan and security agreement entered between Cathay Bank and the Company and its subsidiary, TLC US, on December 27, 2018, except for the Intellectual Property, including trademarks, patents, copyrights, servicemarks, technology, trade secrets, and etc., defined in the loan agreement, all other personal property, including tangible and intangible assets, of the Company and its subsidiary, TLC US are pledged as collateral for borrowings. Cathay Bank constitutes a first priority security interest in the personal property of the Company and TLC US located in the United States and does not constitute a first priority security interest in the personal property of the Company located outside of the United States.

Significant Contingent Liabilit

Significant Contingent Liabilities and Unrecognized Contract Commitments	12 Months Ended
	Dec. 31, 2019
Disclosure Of Contingent Liabilities And Commitments [Abstract]
SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED CONTRACT COMMITMENTS	9. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED CONTRACT COMMITMENTS (1) Contingencies Under a certain special generic product agreements, the Company is required to have a certain market supply capacity before the launch of the products in the market. Otherwise, the Company is obligated to pay a certain amount as compensation. (2) Commitments In addition to the commitment mentioned in Note 6(1 1 A. Capital expenditures contracted for at the balance sheet date but not yet incurred and are cancelable without cause are as follows: December 31, 2018 2019 NT$000 NT$000 US$000 Property, plant and equipment $ 11,037 $ 9,109 $ 305 B. Operating lease commitments 2018 The Group leases offices with lease terms between 1 and 5 years, and the majority of lease agreements are renewable at the end of the lease terms at market rate. The future aggregate minimum lease payments are as follows: December 31, 2018 NT$000 Not later than one year $ 31,787 Later than one year but not later than five years 46,315 $ 78,102 C. The Company has outstanding commitments on purchase agreements for the research and manufacturing of medicines which are cancelable without cause as follows: December 31, 2018 2019 NT$000 NT$000 US$000 $ 120,707 $ 130,089 $ 4,349 D. The Company has outstanding commitments on research and development which are cancelable without cause as follows: December 31, 2018 2019 NT$000 NT$000 US$000 $ 603,178 $ 1,311,875 $ 43,861 E. The Company has signed a licensing agreement for technology transition with TWI Pharmaceuticals, Inc. with maximum royalty charges of US$5,000 thousand according to the R&D achievement on October 1, 2013. Once the new drug is launched in the market, the Company will pay a royalty fee based on a certain percentage of the net product sales. F. The Company’s subsidiary entered into a synthesis technology of novel camptothecin derivative transfer agreement with Sutter West Bay Hospitals (SWBH, formerly, California Pacific Medical Center) on June 24, 2005. Under the agreement, SWBH charges the Company’s subsidiary a patent usage fee of US$10 thousand per annum, royalty fees up to US$300 thousand according to the R&D achievement and royalty fees to a certain percentage of relevant product sales volume. Through December 31, 2019, the Company’s subsidiary has paid US$100 thousand.

Significant Disaster Loss

Significant Disaster Loss	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Disaster Loss [Abstract]
Significant Disaster Loss	10. SIGNIFICANT DISASTER LOSS None.

Events After The Reporting Peri

Events After The Reporting Period	12 Months Ended
	Dec. 31, 2019
Disclosure of non-adjusting events after reporting period [abstract]
Events After the Reporting Period	11. EVENTS AFTER THE REPORTING PERIOD On December 20, 2019, the Company’s Board of Directors resolved to increase the Company’s capital by issuing within 30,000,000 common shares with par value of NT$10 (in dollars) (US$0.33 dollar) per share. The proposal for

Others

Others	12 Months Ended
	Dec. 31, 2019
Disclosure Of Other Provisions [Abstract]
Others	12. OTHERS (1) Capital risk management The Group’s objectives when managing capital are to safeguard the Group’s ability to continue as a going concern in order to provide returns for shareholders and to maintain an optimal capital structure to reduce the cost of capital. In order to improve the Group’s capital structure, the Group may issue new shares or sell assets to reduce debt ratio. The Group monitors capital on the basis of the debt As of December 31, 2018 and 2019, the Group’s gearing ratios are as follows: December 31, 2018 2019 NT$000 NT$000 US$000 Total debt $ 748,725 $ 664,068 $ 22,202 Total capital $ 640,451 $ 741,939 $ 24,806 Debt ratio 116.91 % 89.50 % 89.50 % (2) Financial instruments A. Financial instruments by category December 31, 2018 2019 NT$000 NT$000 US$000 Financial assets Financial assets at amortized cost/ loans and receivables Cash and cash equivalents $ 807,484 $ 1,023,874 $ 34,232 Current financial assets at amortized cost 307,150 — — Accounts receivables, net 9,343 15,120 506 Other receivables 5,811 4,654 156 Refundable deposits 18,930 24,351 814 $ 1,148,718 $ 1,067,999 $ 35,708 December 31, 2018 2019 NT$000 NT$000 US$000 Financial liabilities Financial liabilities at amortized cost Short-term borrowings $ 46,000 $ 46,000 $ 1,538 Other payables 206,268 131,064 4,382 Financial lease liabilities (including current portion) 48,000 — — Lease liabilities (including current portion) — 92,509 3,093 Long-term borrowings (including current portion) 434,757 370,653 12,392 $ 735,025 $ 640,226 $ 21,405 B. Financial risk management policies (a) The Group’s activities expose it to a variety of financial risks: market risk, credit risk, liquidity risk and cash flow interest rate risk. The Group adopts overall risk management program and control system to identify all financial risks and seeks to control and balance potential adverse effects from those aforesaid financial risks. (b) The goal of market risk management is to appropriately consider the impacts of economic environment, competition and market value risk, in order to achieve the best risk position, to maintain appropriate liquidity position and to centrally manage all market risks. (c) To meet its risk management objectives, the Group’s procedures of hedge focus on market risk and cash flow interest rate risk. C. Significant financial risks and degree of financial risks (a) Market risk i. Foreign exchange risk (i) The Group’s businesses involve some non-functional December 31, 2018 (Foreign currency: functional currency) Foreign Exchange Book value $000 NT$000 Financial assets Monetary items USD : NTD US$ 29,933 30.715 $ 919,392 Non-monetary USD : NTD US$ 1,529 30.715 46,963 AUD : NTD AUD 1,754 21.665 38,000 Financial liabilities Monetary items USD : NTD US$ 17,886 30.715 549,368 AUD : NTD AUD 2,544 21.665 55,116 December 31, 2019 (Foreign currency: functional currency) Foreign Exchange Book value Book value $000 NT$000 US Financial assets Monetary items USD : NTD US$ 3,126 29.980 $ 93,717 $ 3,133 Non-monetary USD : NTD US$ 1,671 29.980 50,097 1,675 AUD : NTD AUD 1,650 21.005 34,658 1,159 Financial liabilities Monetary items USD : NTD US$ 13,493 29.980 404,520 13,525 AUD : NTD AUD 1,687 21.005 35,435 1,185 (ii) Analysis of foreign currency market risk arising from significant foreign exchange variation: 2018 Sensitivity analysis (Foreign currency: functional currency) Extent of Effect on Effect on other NT$000 NT$000 Financial assets Monetary items USD : NTD 1 % $ 9,194 $ — Non monetary items USD : NTD 1 % — 470 AUD 1 % — 380 Financial liabilities Monetary items USD : NTD 1 % 5,494 — AUD : NTD 1 % 551 — 2019 Sensitivity analysis (Foreign currency: functional currency) Extent of Effect on Effect on Effect on other Effect on other NT$000 US$000 NT$000 US$000 Financial assets Monetary items USD : NTD 1 % $ 937 $ 31 $ — $ — Non monetary items USD : NTD 1 % — — 501 17 AUD 1 % — — 347 12 Financial liabilities Monetary items USD : NTD 1 % 4,045 135 — — AUD : NTD 1 % 354 12 — — (iii) The unrealized exchange gain (loss) arising from significant foreign exchange variation on the monetary items held by the Group for 2017, 2018 and 2019 are NT$329 thousand, NT$24 thousand and NT$12,271 thousand (US$410 thousand), respectively. ii. Cash flow and fair value interest rate risk The Group’s interest rate risk arises from short-term and long-term borrowings. Borrowings issued at floating interest rates expose the Group to cash flow interest rate risk. During 2017, 2018 and 2019, the Group’s borrowings at floating interest rate were denominated in the NT dollars and US dollars . At December 31, 2018 and 2019, if interest rate had been 0.2% higher/lower with all other conditions held constant, net loss for the years ended December 31, 2018 and 2019 would have been NT$653 thousand and NT$833 thousand (US$28 thousand) higher/lower, respectively. (b) Credit risk i. Credit risk refers to the risk of financial loss to the Group arising from cash and deposits with banks and financial institutions, as well as default by the customers on the contract obligations. The main factor is that counterparties could not repay in full the accounts receivable based on the agreed terms. ii. The Group manages their credit risk taking into consideration the entire Group’s concern. For banks and financial institutions, only financial institutions with a good credit rating are accepted. According to the Group’s credit policy, each entity in the Group is responsible for managing and analyzing the credit risk for each of their new customers before entering into license contracts. Internal risk control assesses the credit quality of the customers, taking into account their financial positions, past experience and other factors. iii. The default occurs when the contract payments are past due based on the agreed terms. iv. The following indicators are used to determine whether the credit impairment of debt instruments has occurred: (i) It becomes probable that the issuer will enter bankruptcy or other financial reorganization due to their financial difficulties; (ii) The disappearance of an active market for that financial asset because of financial difficulties; (iii) Default or delinquency in interest or principal repayments. v. The Group classifies customers’ accounts receivable in accordance with credit rating of customers. The Group applies the simplified approach to estimate expected credit loss under the provision matrix basis. v i The Group wrote off the financial assets, which cannot be reasonably expected to be recovered, after initiating recourse procedures. However, the Group will continue executing the recourse procedures to secure their rights. vi i The Group assesses the expected credit losses based on the payment terms stipulated in the contracts with the customers. To measure the expected credit losses, trade receivables have been grouped based on shared credit risk characteristics and the days past due. The historical loss rates are adjusted to reflect current and forward-looking information on factors affecting the ability of the customers to settle the receivables. Except for loss allowance of NT$18,132 thousand established based on the delay payment of the balances due from one customer, the Group has not identified impairments on the trade receivables. The Group has therefore concluded that the expected loss rates for the trade receivables and contract assets is very low, and the loss allowance for the trade receivables and contract assets recognized is immaterial as of December 31, 2018 and 2019, respectively. As of December 31, 2018 and 2019, the balance of allowance for doubtful accounts was both NT$18,132 thousand. viii. As of December 31, 2018 and 2019, with no collateral held or other credit enhancements, maximum exposure to credit risk in respect of the Group’s accounts receivable and contract assets was NT$11,626 thousand and NT$15,120 thousand (US$506 thousand), respectively. (c) Liquidity risk i. Cash flow forecasting is performed in the operating entities of the Group and aggregated by Group treasury. Group treasury monitors rolling forecasts of the Group’s liquidity requirements to ensure it has sufficient cash to meet operational needs. Additionally, the Group closely monitors the execution and covenants compliance of the loan and security agreement and intitiates discussing with the banks as needed. ii. The table below analyzes the Group’s non-derivative December 31, 2018 Within Between 1 Between 2 Between 3 Over 5 NT$000 NT$000 NT$000 NT$000 NT$000 Short-term borrowings $ 46,761 $ — $ — $ — $ — Other payables 206,268 — — — — Finance lease liabilities 24,583 24,198 — — — Long-term borrowings 82,864 322,928 8,351 24,210 30,429 December 31, 2019 Within Between 1 Between 2 Between 3 Over 5 NT$000 NT$000 NT$000 NT$000 NT$000 Short-term borrowings $ 46,897 $ — $ — $ — $ — Other payables 131,064 — — — — L 64,827 20,352 7,523 2,055 — Long-term borrowings 323,437 6,367 21,534 5,180 27,839 December 31, 2019 Within Between 1 Between 2 Between 3 Over 5 US$000 US$000 US$000 US$000 US$000 Short-term borrowings $ 1,568 $ — $ — $ — $ — Other payables 4,382 — — — — L 2,167 680 252 69 — Long-term borrowings 10,814 213 720 173 931 (3) Fair value information A. The Group had no financial instruments measured at fair value, by valuation method, as of December 31, 2018 and 2019. B. Management considers that the carrying amounts of financial assets and liabilities not measured at fair value are approximate to their fair values, including cash and cash equivalents, financial assets at amortized cost, receivables, refundable deposits, short-term borrowings, long-term borrowings (including current portion), payables, finance lease liabilities (including current portion) and lease liabilities (including current and non-current).

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2019
Disclosure Of Operating Segments [Abstract]
Segment Information	13. SEGMENT INFORMATION (1) General information The Group’s major business is research and development for new medicine and operates only in one (2) Information about segment profit or loss, assets and liabilities The Group has only one The adoption of IFRS 16, ‘Leases’, had impact on the segment information in 2019, which resulted in increase in depreciation and interest expenses. Please refer to Note 6(6) for the related information. (3) Reconciliation for segment income (loss) The segment income (loss) reported to the chief operating decision-maker is measured in a manner consistent with that in the statement of comprehensive income. There is no reconciliation because the report provided to the chief operating decision-maker for business decisions has no difference to the segment income (loss) information. (4) Information on product and service Please refer to Note 6( 19 (5) Geographical information Geographical information for 2017, 2018 and 2019 is as follows: 2017 2018 Revenue Non-current Revenue Non-current NT$000 NT$000 NT$000 NT$000 Taiwan $ 49,635 $ 176,727 $ 52,100 $ 202,724 China — 23 — 11 Others — 6,645 10,224 7,482 $ 49,635 $ 183,395 $ 62,324 $ 210,217 2019 2019 Revenue Non-current Revenue Non-current NT$000 NT$000 US$000 US$000 Taiwan $ 58,970 $ 246,719 $ 1,972 $ 8,249 China 142,840 — 4,775 — Others 7,330 19,218 245 642 $ 209,140 $ 265,937 $ 6,992 $ 8,891 Note: Deferred tax assets and refundable deposits are excluded from non-current (6) Major customer information Details of sales to individual customers exceeding 10% of the Group’s revenue for 2017, 2018 and 2019 are as follows: 2017 2018 Customer Revenue Revenue NT$000 NT$000 A $ 40,385 $ 40,765 B 9,250 11,335 F — 10,224 2019 2019 Customer Revenue Revenue NT$000 US$000 D $ 142,840 $ 4,776 A 45,828 1,532 B 13,142 439

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Voluntary Change In Accounting Policy [Abstract]
Basis of preparation	(1) Basis of preparation A. Compliance with IFRS These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRSs”), which collective term includes all applicable individual IFRSs, International Accounting Standards (“IASs”) issued by the IASB and Interpretations issued by the International Financial Reporting Interpretations Committee (“IFRIC”) of the IASB. B. Historical cost convention Except for defined benefit liabilities recognized based on the net amount of pension fund assets less present value of defined benefit obligation, these consolidated financial statements have been prepared under the historical cost convention. The preparation requires the use of certain critical accounting estimates and also requires management to exercise its judgement in the process of applying the accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements are disclosed in Note 5.
Basis of consolidation	(2) Basis of consolidation A. Basis for preparation of consolidated financial statements: (a) All subsidiaries are included in the Group’s consolidated financial statements. Subsidiaries are all entities (including structured entities) controlled by the Group. The Group controls an entity when the Group is exposed, or has rights, to variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. Consolidation of subsidiaries begins from the date the Group obtains control of the subsidiaries and ceases when the Group loses control of the subsidiaries. (b) Inter-company transactions, balances and unrealized gains or losses on transactions between companies within the Group are eliminated. Accounting policies of subsidiaries have been adjusted where necessary to ensure consistency with the policies adopted by the Group. B. Subsidiaries included in the consolidated financial statements: Ownership (%) Name of Investor Name of Subsidiary Main Business Activities December 31, 2018 December 31, 2019 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Research on new anti-cancer drugs and biotechnology services 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals Technical authorization and product development 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Biotechnology services and reinvestment 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals Technical authorization and product development 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Technical authorization and product development 100 100 TLC Biopharmaceuticals, (H.K.) Limited TLC Biopharmaceuticals, Consulting and technical service of medication 100 100 C. Subsidiaries not included in the consolidated financial statements: None. D. Adjustments for subsidiaries with different balance sheet dates: None. E. Significant restrictions: None. F. Subsidiaries that have non-controlling
Foreign currency translation	(3) Foreign currency translation Items included in the financial statements of each of the Group’s entities are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The consolidated financial statements are presented in New Taiwan dollars, which is the Company’s functional and the Group’s presentation currency. A. Foreign currency transactions and balances (a) Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions or valuation where items are remeasured. Foreign exchange gains and losses resulting from the settlement of such transactions are recognized in profit or loss in the period in which they arise. (b) Monetary assets and liabilities denominated in foreign currencies at the period end are re-translated at the exchange rates prevailing at the balance sheet date. Exchange differences arising upon re-translation (c) All other foreign exchange gains and losses are presented in the statement of comprehensive income within other gains and losses. B. Translation of foreign operations The operating results and financial position of all the group entities that have a functional currency different from the presentation currency are translated into the presentation currency as follows: (a) Assets and liabilities for each balance sheet presented are translated at the closing exchange rate at the date of that balance sheet; (b) Income and expenses for each statement of comprehensive income are translated at average exchange rates of that period; and (c) All resulting exchange differences are recognized in other comprehensive income.
Classification of current and non-current items	(4) Classification of current and non-current A. Assets that meet one of the following criteria are classified as current assets: (a) Assets arising from operating activities that are expected to be realized, or are intended to be sold or consumed within the normal operating cycle; (b) Assets held mainly for trading purposes; (c) Assets that are expected to be realized within twelve months from the balance sheet date; (d) Cash and cash equivalents, excluding restricted cash and cash equivalents and those that are to be exchanged or used to pay off liabilities more than twelve months after the balance sheet date. B. Liabilities that meet one of the following criteria are classified as current liabilities: (a) Liabilities that are expected to be paid off within the normal operating cycle; (b) Liabilities arising mainly from trading activities; (c) Liabilities that are to be paid off within twelve months from the balance sheet date; (d) Liabilities for which the repayment date cannot be extended unconditionally to more than twelve months after the balance sheet date. Terms of a liability that could, at the option of the counterparty, result in its settlement by the issue of equity instruments do not affect its classification. Assets and liabilities that are not classified as current are non-current assets and liabilities, respectively.
Cash equivalents	(5) Cash equivalents Cash equivalents refer to short-term, highly liquid investments that are readily convertible to known amounts of cash, are subject to an insignificant risk of changes in value, and have a short maturity of generally within three months when acquired. Time deposits that meet the definition above and are held for the purpose of meeting short-term cash commitments in operations are classified as cash equivalents.
Accounts receivable	(6) Accounts receivable A. In accordance with contracts, accounts receivable entitle the Group a legal right to receive consideration in exchange for transferred goods or rendered services. B. The short-term accounts receivable not bearing interest are measured at initial invoice amount as the effect of discounting is immaterial.
Impairment of financial assets	(7) Impairment of financial assets For financial assets at amortized cost including accounts receivable or contract assets that have a significant financing component, at each reporting date, the Group recognizes the impairment provision for 12 months expected credit losses if there has not been a significant increase in credit risk since initial recognition or recognizes the impairment provision for the lifetime expected credit losses (“ECLs”) if such credit risk has increased since initial recognition after taking into consideration all reasonable and verifiable information that includes forecasts. On the other hand, for accounts receivable or contract assets that do not contain a significant financing component, the Group recognizes the impairment provision for lifetime ECLs.
Derecognition of financial assets	(8) Derecognition of financial assets The Group derecognizes a financial asset when one of the following conditions is met: A. The contractual rights to receive the cash flows from the financial asset expire. B. The contractual rights to receive cash flows of the financial asset have been transferred and the Group has transferred substantially all risks and rewards of ownership of the financial asset. C. The contractual rights to receive cash flows of the financial asset have been transferred and the Group has not retained control of the financial asset.
Property, plant and equipment	(9) Property, plant and equipment A. Property, plant and equipment are initially recorded at cost. Borrowing costs incurred during the construction period are capitalized. B. Subsequent costs are included in the asset’s carrying amount or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Group and the cost of the item can be reliably measured. The carrying amount of the replaced component is derecognized. All other repairs and maintenance are charged to profit or loss as incurred. C. Land is not depreciated. The cost model is applied to other property, plant and equipment which is depreciated on a straight-line basis. Each component of an item of property, plant, and equipment with a cost that is significant in relation to the total cost of the item is depreciated separately. D. The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each financial year-end The estimated useful lives of property, plant and equipment are as follows: Buildings 44 years Testing equipment 3 years ~ 8 years Office equipment 3 years ~ 5 years Transportation equipment 3 years Leasehold assets 5 years ~ 10 years Leasehold improvements 1 years ~ 5 years
Leasing agreement (lessee)-right-of-use assets/ lease liabilities	(1 0 Leasing agreement (lessee)-right-of-use Effective beginning from 2019 A. Leases are recognized as a right-of-use low-value B. Lease liabilities include the net present value of the remaining lease payments at the commencement date, discounted using the incremental borrowing interest rate. Lease payments are comprised of fixed payments, less any lease incentives receivable. The Group subsequently measures the lease liability at amortized cost using the interest method and recognizes interest expense over the lease term. At the commencement date, the Group assesses whether the lessee is reasonably certain to exercise an option to extend the lease or to purchase the underlying asset, or not to exercise an option to terminate the lease. The Group considers all relevant facts and circumstances that create an economic incentive for the lessee to exercise, or not to exercise, the option, including any expected changes in facts and circumstances from the commencement date until the exercise date of the option. Main factors considered include contractual terms and conditions for the optional periods, the importance of the underlying asset to the lessee’s operations, etc. The lease term is reassessed if a significant change in circumstances that are within the control of the Group occurs. The lease liability is remeasured and the amount of remeasurement is recognized as an adjustment to the right-of-use C. At the commencement date, the right-of-use (a) The amount of the initial measurement of lease liability; and (b) Any lease payments made at or before the commencement date. The right-of-use right-of-use
Leased assets / lessee	(11) Leased assets/ lessee Prior to 2019 A. Based on the terms of a lease contract, a lease is classified as a finance lease if the Group assumes substantially all the risks and rewards incidental to ownership of the leased asset. (a) A finance lease is recognized as an asset and a liability at the lease’s commencement at the lower of the fair value of the leased asset or the present value of the minimum lease payments. (b) The minimum lease payments are apportioned between the finance charges and the reduction of the outstanding liability. The finance charges are allocated to each period over the lease term so as to produce a constant periodic rate of interest on the remaining balance of the liability. (c) Property, plant and equipment held under finance leases are depreciated over their estimated useful lives. If there is no reasonable certainty that the Group will obtain ownership at the end of the lease, the asset shall be depreciated over the shorter of the lease term and its useful life. B. Payments made under an operating lease (net of any incentives received from the lessor) are recognized in profit or loss on a straight-line basis over the lease term.
Intangible assets	(1 2 Intangible assets A. Professional technology, mainly patents and technology knowledge, which the Group acquired from third parties, is stated at cost and amortized on a straight-line basis over 10 years B. Computer software is stated at cost and amortized on a straight-line basis over its contract terms of 1 to 4 years
Impairment of non-financial assets	(1 3 Impairment of non-financial The Group assesses at each balance sheet date the recoverable amounts of those assets where there is an indication of impairment. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell or value in use. When the circumstances or reasons for recognizing impairment loss for an asset in prior years no longer exist or diminish, the impairment loss is reversed. The increased carrying amount due to reversal should not be more than what the depreciated or amortized historical cost would have been if the impairment had not been recognized.
Borrowings	(1 4 Borrowings Borrowings are recognized initially at fair value, net of transaction costs incurred. Borrowings are subsequently stated at amortized cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognized in profit or loss over the period of the borrowings using the effective interest method.
Derecognition of financial liabilities	(1 5 Derecognition of financial liabilities A financial liability (or a part of a financial liability) is derecognized when the obligation specified in the contract is either discharged or cancelled or expires.
Provisions	(1 6 Provisions Decommissioning provisions are recognized when the Group has a present legal or constructive obligation as a result of past events, and it is probable that an outflow of economic resources will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation on the balance sheet date, which is discounted using a pre-tax
Employee benefits	(1 7 Employee benefits A. Short-term employee benefits Short-term employee benefits are measured at the undiscounted amount of the benefits expected to be paid in respect of service rendered by employees in a period and should be recognized as expenses in that period when the employees render service. B. Pensions (a) Defined contribution plans For defined contribution plans, the contributions are recognized as pension expenses on an accrual basis. Prepaid contributions are recognized as an asset to the extent of a cash refund or a reduction in the future payments. (b) Defined benefit plans i. Net obligation under a defined benefit plan is defined as the present value of an amount of pension benefits that employees will receive on retirement for their services with the Group in current period or prior periods. The liability recognized is the present value of the defined benefit obligation at the balance sheet date less the fair value of plan assets. The net defined benefit obligation is calculated annually by independent actuaries using the projected unit credit method. The rate used to discount is determined by using interest rates of government bonds (at the balance sheet date) of a currency and term consistent with those of the employment benefit obligations. ii. Remeasurements arising on defined benefit plans are recognized in other comprehensive income in the period in which they arise and are recorded as retained earnings.
Employee share-based payment	(1 8 Employee share-based payment A. (a) For the equity-settled share-based payment arrangements, the employee services received are measured at the fair value of the equity instruments granted at the grant date, and are recognized as compensation cost over the vesting period, with a corresponding adjustment to equity. The fair value of the equity instruments granted shall reflect the impact of market vesting conditions. Compensation cost is subject to adjustment based on the service conditions that are expected to be satisfied and the estimates of the number of equity instruments that are expected to vest at each balance sheet date. Ultimately, the amount of compensation cost recognized is based on the number of equity instruments that eventually vest. (b) Whenever share options expire, the previous compensation costs recognized in “Capital surplus – Share options” are reclassified as “Capital surplus – Additional paid-in B. Restricted stocks: (a) Restricted stocks issued to employees are measured at the fair value of the equity instruments granted at the grant date subtracting the subscription price of NT$ 10 (b) For restricted stocks where those stocks do not restrict distribution of dividends to employees and employees are not required to return the dividends received if they resign during the vesting period, the Group recognizes the fair value of the dividends received by the employees who are expected to resign during the vesting period as compensation cost at the date of dividend declaration. (c) For restricted stocks where employees have to pay to acquire those stocks, if employees resign during the vesting period, they must return the stocks to the Group and the Group must refund their payments on the stocks based on the original subscription price, the Group recognizes the payments from the employees who are expected to resign during the vesting period as liabilities at the grant date, and recognizes the payments from the employees who are expected to be eventually vested with the stocks in “Capital surplus – Restricted stocks”.
Income tax	( 19 Income tax A. The tax expense for the period comprises current and deferred tax. Tax is recognized in profit or loss, except to the extent that it relates to items recognized in other comprehensive income or items recognized directly in equity, in which cases the tax is recognized in other comprehensive income or equity, respectively. B. The current income tax expense is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Company and its subsidiaries operate and generate taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in accordance with applicable tax regulations. It establishes provisions where appropriate based on the amounts expected to be paid to the tax authorities. C. Deferred tax is recognized, using the balance sheet liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated balance sheet. However, the deferred tax is not accounted for if it arises from initial recognition of an asset or liability in a transacti o D. Deferred tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized. At each balance sheet date, unrecognized and recognized deferred tax assets are reassessed. E. Current income tax assets and liabilities are offset and the net amount reported in the balance sheet when there is a legally enforceable right to offset the recognized amounts and there is an intention to settle on a net basis or realize the asset and settle the liability simultaneously. Deferred tax assets and liabilities are offset on the balance sheet when the entity has the legally enforceable right to offset current tax assets against current tax liabilities and they are levied by the same taxation authority on either the same entity or different entities that intend to settle on a net basis or realize the asset and settle the liability simultaneously. F. A deferred tax asset shall be recognized for the carryforward of unused tax credits resulting from research and development expenditures and employees’ training costs to the extent that it is possible that future taxable profit will be available against which the unused tax credits can be utilized.
Common shares	(2 0 Common s hares A. Common s hares B. Where the Co m
Revenue recognition	(21) Revenue recognition The Group’s revenue is comprised of up-front Authorization collaboration and development revenue The Group’s authorization collaboration and development transactions generally authorizes intellectual property rights of the drug products to pharmaceutical companies. Though the Group will continuously provide research and development services on the drug products, pharmaceutical companies could make use of the research and development outcome at any time. Pharmaceutical companies pay a non-refundable up-front The Group first estimates the amount of the milestone payment that the Group could receive using the most likely amount approach. The Group primarily uses the most likely amount approach as that approach is generally most predictive for milestone payments with a binary outcome. Then, the Group considers whether any portion of that estimated amount is subject to the variable consideration constraint (that is, whether it is probable that a significant reversal of cumulative revenue would not occur upon resolution of the uncertainty.) The Group updates the estimate of variable consideration included in the transaction price at each reporting date which includes updating the assessment of the likely amount of consideration and the application of the constraint to reflect current facts and circumstances. The revenue is recognized based on the transaction price, excluding variable considerations considered not achievable, and the stage of completion, which is measured by the proportion of contract costs incurred for research and development services as of the financial reporting date to the estimated total research and development costs for the authorization collaboration and development contracts. As the Group’s inputs, including costs of Contract Research Organizations, Contract Manufacture Organizations, and medicines, which have direct relationship with the transfer of control of services to customers, the Group uses the cost incurred method to measure progress towards complete satisfaction of a performance obligation. The Group evaluates the measure of progress each reporting period and, if necessary, adjust the measure of performance and related revenue recognition. The customer pays at the time specified in the payment schedule. If the services rendered exceed the payment, a contract asset is recognized. If the payments exceed the services rendered, a contract liability is recognized. A contract liability is recognized as revenue through the performance obligation is satisfied over time. If a license to the Group’s intellectual property is determined to be distinct from the other performance obligations identified in the arrangement, the Group will recognize revenues when the license is transferred to the licensee and the licensee is able to use and benefit from the license. Given that the period between the transfer of promised services to customers and payment by customers exceed one year for authorization collaboration and development contracts, the transaction price is adjusted using the discount rate that would be reflected in a separate financing transaction between the Group and its customers at contract inception. The discount rate would reflect the credit characteristics of the Group receiving funding from financial institution. Royalty revenue The Group also entered into contracts with customers, where the Group is entitled to a sales-based royalty in exchange for a license of manufacturing and the right to sell pharmaceutical products. In accordance with the contracts, the Group will not undertake any activities that will significantly affect the intellectual property to which the customer has rights. The nature of the Group’s promise in granting a license is a promise to provide a right to use the Group’s intellectual property and therefore the revenue is recognized when transferring the license to a customer at a point in time. The Group recognizes revenue at the later of when the performance obligation has been satisfied and the subsequent sale occurs.
Research and development costs	(2 2 Research and development costs Research and development costs that do not meet the criteria of internally generated intangible assets of IAS 38 “Intangible Assets” are expensed in the period in which it is incurred.
Government grants	(2 3 Government grants Government grants are recognized at their fair value only when there is reasonable assurance that the Group will comply with any conditions attached to the grants and the grants will be received. Government grants are recognized in profit or loss on a systematic basis over the periods in which the Group recognizes expenses for the related costs for which the grants are intended to compensate.
Operating segments	(2 4 Operating segments Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The Group’s chief operating decision-maker is responsible for allocating resources and assessing performance of the operating segments.
Convenience translation into U.S. dollar amounts	(2 5 Convenience translation into U.S. dollar amounts The Group maintains its accounts and expresses its consolidated financial statements in New Taiwan dollars. For convenience purposes, U.S. dollar amounts presented in the accompanying consolidated financial statements have been translated from New Taiwan dollars to U.S. dollars at the noon buying rate in the City of New York for cable transfers as certified for customs purposes by the Federal Reserve Bank of New York as of December 31, 201 9

Application of New Standards,_2

Application of New Standards, Amendments and Interpretations (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of initial application of standards or interpretations [abstract]
Summary of detailed information about lease liability explanatory	The reconciliation between operating lease commitments for the remaining lease payments under IAS 17 and lease liabilities recognized as of January 1, 2019 measured at the present value of the remaining lease payments, discounted using the lessee’s incremental borrowing rate is as follows: NT$000 US$000 Operating lease commitments disclosed by applying IAS 17 as at $ 78,102 $ 2,611 Add: Lease payable recognized under finance lease by applying IAS 17 as of December 31, 2018 48,781 1,631 Less: Short-term and low-value leases (1,624 ) (54) Total lease contracts amount recognized as lease liabilities by applying IFRS 16 on January 1, 2019 $ 125,259 $ 4,188 Incremental borrowing interest rate at the date of initial application 1.85%~4.10 % 1.85%~4.10 % Lease liabilities recognized as at January 1, 2019 by applying IFRS 16 $ 121,021 $ 4,046 Of which are: Current lease liabilities 54,718 1,829 Non-current lease liabilities 66,303 2,217 121,021 4,046
Summary of detailed information of effects on assets and lease liabilities on application of IFRS 16 explanatory	(e) The impact on assets and liabilities as of January 1, 2019 from the initial application of IFRS 16 is set out as follows: Carrying amount Adjustments arising Adjusted carrying NT$000 NT$000 NT$000 Property, plant and equipment $ 158,245 ( 46, 970 ) $ 111,275 Right-of-use — 119,991 119,991 Total effect on assets $ 73,021 Total effect on assets (US$000) $ 2,441 Finance le ase $ 48,000 ( 48,000 ) $ — Lease liabilities — 121,021 121,021 Total effect on liabilitie s $ 73,021 Total effect on liabilities (US$000) $ 2,441
Summary of expected impact of initial application of new standards endorsed by the FSC but not yet adopted by the group	Amendments to IFRSs which have been published but are not mandatory for the financial period ended December 31, 2019 are listed below: New Standards, Interpretations and Amendments Effective Date by International Accounting Standards Board (“IASB”) Amendments to IAS 1 and IAS 8, ‘Disclosure Initiative-Definition of Material’ January 1, 2020 Amendments to IFRS 3, ‘Definition Of A Business’ January 1, 2020 Amendments to IFRS 9, IAS 39 and IFRS 7, ‘Interest Rate Benchmark Reform’ January 1, 2020 Amendments to IFRS 10 and IAS 28, ‘Sale Or Contribution Of Assets Between An Investor And Its Associate Or Joint Venture’ To be determined by IASB IFRS 17, ‘Insurance Contracts’ January 1, 2021

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Accounting Policies [Abstract]
Summary of Subsidiaries Included in Consolidated Financial Statements	Subsidiaries included in the consolidated financial statements: Ownership (%) Name of Investor Name of Subsidiary Main Business Activities December 31, 2018 December 31, 2019 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Research on new anti-cancer drugs and biotechnology services 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals Technical authorization and product development 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Biotechnology services and reinvestment 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals Technical authorization and product development 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Technical authorization and product development 100 100 TLC Biopharmaceuticals, (H.K.) Limited TLC Biopharmaceuticals, Consulting and technical service of medication 100 100
Summary of Estimated Useful Lives of Property, Plant and Equipment	The estimated useful lives of property, plant and equipment are as follows: Buildings 44 years Testing equipment 3 years ~ 8 years Office equipment 3 years ~ 5 years Leasehold assets 5 years ~ 10 years Leasehold improvements 1 years ~ 5 years

Details of Significant Accoun_2

Details of Significant Accounts (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Significant Accounts [Line Items]
Summary of Cash and Cash Equivalents	(1) Cash and cash equivalents December 31, 2018 2019 NT$000 NT$000 US$000 Cash on hand $ 56 $ 50 $ 2 Checking and demand deposits 807,428 978,854 32,727 Time deposits — 44,970 1,503 $ 807,484 $ 1,023,874 $ 34,232
Summary of Accounts Receivable	(2) Financial assets at amortized cost December 31, Items 2018 2019 NT$000 NT$000 US Current items: Time deposits with maturity over three months $ 307,150 $ — $ — Amounts recognized in profit or loss in relation to financial assets at amortized cost are listed below: Items 2018 2019 NT$000 NT$000 US$000 Interest income $ 380 $ 787 $ 26 (3) Accounts receivable December 31, 2018 201 9 NT$000 NT$000 US$000 Accounts receivable $ 27,475 $ 33,252 $ 1,112 Less: Allowance for doubtful accounts (18,132 ) (18,132 ) (606 ) $ 9,343 $ 15,120 $ 506
Summary of Ageing Analysis of Accounts Receivables Past Due But Not Impaired	December 31, 2018 2019 NT$000 NT$000 US$000 Not past due $ 9,343 $ 15,120 $ 506 Up to 30 days — — — 31 to 90 days — — — 91 to 180 days — — — Over 181 days 18,132 18,132 606 $ 27,475 $ 33,252 $ 1,112
Summary of Prepayments	(4) Prepayments December 31, 2018 2019 NT$000 NT$000 US$000 Net input VAT $ 40,614 $ 34,591 $ 1,156 Prepaid insurance expense 1,568 3,190 107 Prepaid handling charges 1,294 1,209 40 Prepaid repair expense 1,580 975 33 Others 11,455 11,019 368 $ 56,511 $ 50,984 $ 1,704
Summary of Property, Plant and Equipment	A. The details of property, plant and equipment are as follows: Land Buildings Testing Office Leasehold Leasehold Total NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 At January 1, 2018 Cost $ 14,962 $ 29,532 $ 40,708 $ 18,329 $ 98,170 $ 73,014 $ 274,715 Accumulated depreciation — (5,360 ) (25,771 ) (12,777 ) (23,681 ) (53,791 ) (120,880 ) $ 14,962 $ 24,172 $ 14,937 $ 6,052 $ 74,489 $ 19,223 $ 153,835 2018 Opening net book amount $ 14,962 $ 24,172 $ 14,937 $ 6,052 $ 74,489 $ 19,223 $ 153,835 Additions — — 34,802 1,318 — 5,950 42,070 Disposal s — — (9 ) — — — (9 ) Reclassification — — 9,114 1,847 (7,679 ) (1,847 ) 1,435 Transfers (Note 2) — — 143 — — — 143 Depreciation charges — (656 ) (6,143 ) (3,157 ) (19,840 ) (9,519 ) (39,315 ) Net exchange differences — — 87 (4 ) — 3 86 $ 14,962 $ 23,516 $ 52,931 $ 6,056 $ 46,970 $ 13,810 $ 158,245 At December 31, 2018 Cost $ 14,962 $ 29,532 $ 82,584 $ 19,878 $ 50,013 $ 77,208 $ 274,177 Accumulated depreciation — (6,016 ) (29,653 ) (13,822 ) (3,043 ) (63,398 ) (115,932 ) $ 14,962 $ 23,516 $ 52,931 $ 6,056 $ 46,970 $ 13,810 $ 158,245 Land Buildings Testing Office Transportation Leasehold Leasehold Total NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 At January 1, 2019 Cost $ 14,962 $ 29,532 $ 82,584 $ 19,878 $ — $ 50,013 $ 77,208 $ 274,177 Accumulated depreciation — (6,016 ) (29,653 ) (13,822 ) — (3,043 ) (63,398 ) (115,932 ) $ 14,962 $ 23,516 $ 52,931 $ 6,056 $ — $ 46,970 $ 13,810 $ 158,245 2018 Opening net book amount $ 14,962 $ 23,516 $ 52,931 $ 6,056 $ — $ 46,970 $ 13,810 $ 158,245 Additions — — 4,379 281 120 — 486 5,266 Disposals — — (1,041 ) (28 ) — — (518 ) (1,587 ) Reclassification (Note 1) — — (36,315 ) — — (46,970 ) — (83,285 ) Transfers (Note 2) — — 71 — — — — 71 Depreciation charges — (656 ) (4,139 ) (2,998 ) (23 ) — (9,049 ) (16,865 ) Net exchange differences — — (40 ) (40 ) — — (82 ) (164 ) $ 14,962 $ 22,860 $ 15,846 $ 3,271 $ 97 $ — $ 4,647 $ 61,683 At December 31, 2019 Cost $ 14,962 $ 29,532 $ 40,307 $ 18,675 $ 120 $ — $ 63,767 $ 167,363 Accumulated depreciation — (6,672 ) (24,461 ) (15,404 ) (23 ) — (59,120 ) (105,680 ) $ 14,962 $ 22,860 $ 15,846 $ 3,271 $ 97 $ — $ 4,647 $ 61,683 At December 31, 2019 (US$000) Cost $ 500 $ 987 $ 1,348 $ 624 $ 4 $ — $ 2,132 $ 5,595 Accumulated depreciation — (223 ) (818 ) (515 ) (1 ) — (1,976 ) (3,533 ) $ 500 $ 764 $ 530 $ 109 $ 3 $ — $ 156 $ 2,062
Summary of Income and expense accounts relating to lease agreements	The information on income and expense accounts relating to lease agreements is as follows: Items affecting profit or loss 2019 NT$000 US$000 Interest expense on lease liabilities $ 2,323 $ 78 Expense on short-term lease contracts 2,272 76 Expense on leases of low-value 366 12
Summary of Intangible Assets	A. The details of intangible assets are as follows: Professional Computer Total NT$000 NT$000 NT$000 At January 1, 2018 Cost $ 49,114 $ 23,522 $ 72,636 Accumulated amortization (46,315 ) (17,684 ) (63,999 ) $ 2,799 $ 5,838 $ 8,637 2018 Opening net book amount $ 2,799 $ 5,838 $ 8,637 Additions — 3,537 3,537 Amortization charges (2,799 ) (5,345 ) (8,144 ) $ — $ 4,030 $ 4,030 At December 31, 2018 Cost $ 49,290 $ 27,058 $ 76,438 Accumulated amortization (49,290 ) (23,028 ) (72,318 ) $ — $ 4,030 $ 4,030 Professional Computer Total NT$000 NT$000 NT$000 At January 1, 2019 Cost $ 49,290 $ 27,058 $ 76,438 Accumulated amortization (49,290 ) (23,028 ) (72,318 ) $ — $ 4,030 $ 4,030 2019 Opening net book amount $ — $ 4,030 $ 4,030 Additions — 4,177 4,177 Transfers (Note) — 243 243 Amortization charges — (6,648 ) (6,648 ) $ — $ 1,802 $ 1,802 At December 31, 2019 Cost $ 49,136 $ 31,479 $ 80,614 Accumulated amortization (49,136 ) (29,677 ) (78,812 ) $ — $ 1,802 $ 1,802 At December 31, 2019 (US$000) Cost $ 1,643 $ 1,052 $ 2,695 Accumulated amortizatio n (1,643 ) (992 ) (2,635 ) $ — $ 60 $ 60
Summary of Amortization Charges of Intangible Assets Recorded in Operating Expenses	2018 2019 NT$000 NT$000 US$000 General and administrative expenses $ 2,983 $ 2,796 $ 93 Research and development expenses 5,161 3,852 129 $ 8,144 $ 6,648 $ 222
Summary of Other Non Current Assets	( 8 Other non-current December 31, 2018 2019 NT$000 NT$000 US$000 Refundable deposits $ 18,930 $ 24,351 $ 814 Prepaid expense for medical r 20,000 20,000 669 Prepayments for equipment 27,942 74,841 2,502 $ 66,872 $ 119,192 $ 3,985
Summary of Short Term Borrowings	( 9 Short-term borrowings December 31, 2018 2019 NT$000 NT$000 US$000 Bank unsecured borrowings $ 46,000 $ 46,000 $ 1,538 Interest rate 1.95% ~2.10% 1.95 % 1.95 % Credit line $ — $ 30,000 $ 1,003 Interest expense recognized in profit or loss amounted to NT$942 thousand and NT$917 thousand (US$31 thousand) for 2018 and 2019, respectively.
Summary of Other Payables	( 10 Other payables December 31, 2018 2019 NT$000 NT$000 US$000 Research expenses $ 97,930 $ 72,576 $ 2,426 Salaries and bonuses 31,049 25,405 850 Service expenses 48,137 14,236 476 Medical research expenses 2,707 4,526 151 Labor and health insurance 2,191 1,732 58 Repair expenses 676 638 21 Payables on machinery, equipment and intangible assets 3,677 264 9 Other accrued expenses 19,901 11,687 391 $ 206,268 $ 131,064 $ 4,382
Summary of Long Term Borrowings	(1 1 Long-term borrowings Type of loans Borrowing period Interest Collateral December 31, NT$000 Taiwan Cooperative Bank - secured borrowings Note 1 1.85 % Note 4 37,277 Taiwan Cooperative Bank - secured borrowings Note 2 1.85 % Note 4 28,900 Cathay Bank - secured borrowings Note 3 5.25 % Note 4 368,580 434,757 Less: Current portion (Shown as “Other current liabilities”) (66,747 ) $ 368,010 Type of loans Borrowing period Interest Collateral December 31, 2019 NT$000 US$000 Taiwan Cooperative Bank - secured borrowings Note 1 1.85 % Note 4 $ 35,360 $ 1,182 Taiwan Cooperative Bank - secured borrowings Note 2 1.85 % Note 4 25,500 852 Cathay Bank - secured borrowings Note 3 4.75 % Note 4 309,793 10,358 370,653 12,392 Less: Current portion (Shown as “Other current liabilities”) (315,145 ) (10,536 ) $ 55,508 $ 1,856
Summary of Future Minimum Lease Payments and Present Values	Future minimum lease payments and their present values as of December 31, 2018 are as follows: December 31, 2018 Total finance Future finance Present value of NT$000 NT$000 NT$000 Current Not later than one year (Note) $ 24,583 ($ 583 ) $ 24,000 Non-current Later than one year but not later than two years (Note) 24,198 (198 ) 24,000 $ 48,781 ($ 781 ) $ 48,000 Note: Shown as “Other current liabilities” and “Other non-current
Summary of Amounts Recognized in Balance Sheet	(b) The amounts recognized in the balance sheet are as follows: December 31, 2018 2019 NT$000 NT$000 US$000 Present value of defined benefit obligations $ 7,064 $ 7,402 $ 247 Fair value of plan assets (1,560 ) (1,805 ) (60 ) Net defined benefit liability $ 5,504 $ 5,597 $ 187
Summary of Net Defined benefit Liabilities	(c) Movements in net defined benefit liabilities are as follows: 2018 Present value of Fair value of Net defined benefit NT$000 NT$000 NT$000 Balance at January 1 $ 6,421 ($ 1,319 ) $ 5,102 Interest expense / income 83 (17 ) 66 6,504 (1,336 ) 5,168 Remeasurements: Change in financial assumptions 162 — 162 Experience adjustments 398 (33 ) 365 560 (33 ) 527 Pension fund contribution — (191 ) (191 ) Balance at December 31 $ 7,064 ($ 1,560 ) $ 5,504 201 9 Present value of Fair value of Net defined benefit NT$000 NT$000 NT$000 Balance at January 1 $ 7,064 ($ 1,560 ) $ 5,504 Interest expense / income 77 (17 ) 60 7,141 (1,577 ) 5,564 Remeasurements: Change in financial assumptions 304 — 304 Experience adjustments (43 ) (50 ) (93 ) 261 (50 ) 211 Pension fund contribution — (178 ) (178 ) Balance at December 31 $ 7,402 ( 1,805 ) $ 5,597 Balance at December 31 (US$000) $ 247 ( 60 ) $ 187
Summary of Principal Actuarial Assumptions	The principal actuarial assumptions used were as follows: 2018 2019 Discount rate 1.10 % 0.70 % Future salary increases 2.00 % 2.00 %
Sensitivity Analysis of Actuarial Assumption	The sensitivity analysis is as follows: Discount rate Future Increase Decrease Increase 0.25% Decrease NT$000 NT$000 NT$000 NT$000 December 31, 2018 Effect on present value of defined benefit obligations ($ 201 ) $ 209 $ 189 ($ 183 ) Discount rate Future salary increases Increase Decrease Increase Decrease NT$000 NT$000 NT$000 NT$000 December 31, 2019 Effect on present value of defined benefit obligations ( 192 ) $ 198 $ 176 ( 172 ) December 31, 2019 (US$000) Effect on present value of defined benefit obligation ( 6 ) $ 7 $ 6 ( 6 )
Summary of Analysis of Timing of Future Pension Payment	The analysis of timing of the future pension payment is as follows: NT$000 US$000 Within 1 year $ — $ — 1-2 257 9 2-5 307 10 6-10 3,176 106 $ 3,740 $ 125
Summary of Equity-Settled Share-Based Payment Arrangements	A. For 2017 , 2018 and 2019, the Company’s equity-settled share-based payment arrangements are as follows: Type of arrangement Grant date Quantity granted Contract Vesting conditions Employee stock options 2012.05.08 63 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2013.11.14 883 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2014.03.20 153 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2014.08.15 82 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.02.26 1,102 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.04.30 16 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.05.04 35 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.07.30 50 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.10.29 180 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2016.02.25 1,391 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2016.08.11 140 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2016.11.03 73 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2018.06.29 1,320 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2018.07.02 65 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2019.03.07 115 5 years Gradually vested after 2 year service (Note 1) Employee stock option s 2019.05.08 300 5 years Gradually vested after 2 year service (Note 1) Restricted stocks to employees (Note 2) 2017.11.16 500 3 years (Note 3) Restricted stocks to employees (Note 2) 2018.07.02 50 3 years (Note 3)
Summary of Employee Stock Options	Employee stock options 2017 Stock options No. of units Weighted-average Options outstanding at beginning of the year 4,168 $ 231 Options forfeited (655 ) 189 Options outstanding at end of the year 3,513 239 Options exercisable at end of the year 1,844 301 Options permitted but not yet granted at end of the year — 2018 Stock options No. of units Weighted-average Options outstanding at beginning of the year 3,513 $ 239 Options granted 1,385 101 Options expired (831 ) 379 Options forfeited (338 ) 196 Options outstanding at end of the year 3,729 152 Options exercisable at end of the year 1,957 188 Options permitted but not yet granted at end of the year 415 2019 Stock options No. of units Weighted-average Weighted-average Options outstanding at beginning of the year 3,729 $ 152 $ 5 Options granted 415 93 3 Options expired (171 ) 232 8 Options forfeited (749 ) 138 5 Options outstanding at end of the year 3,224 134 4 Options exercisable at end of the year 1,669 167 6 Options permitted but not yet granted at end of the year —
Summary of Restricted Stocks to Employees	Restricted stocks to employees 2017 2018 2019 Shares (in thousands) Shares (in thousands) Shares (in thousands) At January 1 111 500 422 Granted for the year (Note 1) 500 50 — Expired for the year (Note 2) (31 ) (35 ) (56 ) Vested/restrictions removed for the year (80 ) (93 ) (139 ) At December 31 500 422 227
Expiry Date and Exercise Price of Stock Options Outstanding	The expiry date and exercise price of stock options outstanding at the balance sheet dates are as follows: December 31, 2018 Options outstanding Options exercisable Exercise price Quantity Remaining Exercise price Quantity Exercise price NT$ NT$ NT$ $ 249.7 119 0.22 $ 249.7 119 $ 249.7 191.7 52 0.62 191.7 52 191.7 227.3 820 1.16 227.3 787 227.3 208.4 15 1.33 208.4 14 208.4 208.4 35 1.34 208.4 31 208.4 140.8 38 1.58 140.8 33 140.8 134.7 138 1.83 134.7 109 134.7 150.5 1,063 2.15 150.5 758 150.5 123.7 28 2.61 123.7 16 123.7 118.0 61 2.84 118.0 38 118.0 99.2 1,295 4.49 99.2 — — 101.2 65 4.50 101.2 — — 3,729 1,957 December 31, 2019 Options outstanding Options exercisable Exercise price Quantity Remaining Exercise price Remaining Exercise price NT$ NT$ NT$ $ 207.3 671 0.16 $ 207.3 671 $ 207.3 191.0 8 0.33 191.0 8 191.0 191.0 35 0.34 191.0 35 191.0 132.7 30 0.58 132.7 30 132.7 127.5 120 0.83 127.5 120 127.5 141.1 792 1.16 141.1 760 141.1 118.0 8 1.62 118.0 7 118.0 113.1 50 1.85 113.1 38 113.1 98.4 1,215 3.50 98.4 — — 96.6 75 4.19 96.6 — — 90.6 220 4.36 90.6 — — 3,224 1,669 December 31 , 2019 Options outstanding Options exercisable Exercise price Quantity Remaining Exercise price Quantity Exercise price US$ US$ US$ $ 6.93 671 0.16 $ 6.93 671 $ 6.93 6.39 8 0.33 6.39 8 6.39 6.39 35 0.34 6.39 35 6.39 4.44 30 0.58 4.44 30 4.44 4.26 120 0.83 4.26 120 4.26 4.72 792 1.16 4.72 760 4.72 3.95 8 1.62 3.95 7 3.95 3.78 50 1.85 3.78 39 3.78 3.29 1,215 3.50 3.29 — — 3.23 75 4.19 3.23 — — 3.03 220 4.36 3.03 — — 3,224 1,669
Summary of Expenses Incurred on Share-based Payment Transactions	Expenses incurred on share-based payment transactions are shown below: 2017 2018 2019 NT$000 NT$000 NT$000 US$000 Equity-settled $ 57,149 $ 41,386 $ 26,793 $ 896
Summary of Provisions Decommissioning Liabilities	Provisions (decommissioning liabilities) 2019 NT$000 At January 1 $ 6,922 Used during the period 0 At December 31 $ 0 At December 31 (US$000) $ 0
Summary of Analysis of Total Provisions	Analysis of total provisions are shown below: December 31, 2018 December 31, 2019 NT$000 NT$000 US$000 Non-current $ 6,922 $ 0 $ 0
Summary of Movements In Common Shares Outstanding	Movements in the number of the Company’s common shares outstanding are as follows (Unit: thousand shares): 2017 2018 2019 At January 1 55,730 56,199 0 Cash capital increase – issuance of American Depositary Shares — 7,831 0 Issuance of employee restricted stocks 500 50 0 Employee stock options exercised — — 0 Cancellation of employee restricted stocks (31 ) (35 ) 0 At December 31 56,199 64,045 0
Summary of Operating Revenue	Operating revenue 2018 2019 NT$000 NT$000 US$000 Revenue from contracts with customers $ 62,324 $ 209,140 $ 6,992
Summary of Revenue From Contracts with Customers	(15) Provisions (decommissioning liabilities) 2019 NT$000 At January 1 $ 6,922 Unused amount reversed (490 ) At December 31 $ 6,432 At December 31 (US$000) $ 215 Analysis of total provisions are shown below: December 31, 2018 2019 NT$000 NT$000 US$000 Non-current $ 6,922 $ 6,432 $ 215 In accordance with the requirements specified in the agreements, the Group bears the obligation for the costs of dismantling, removing the asset and restoring the site of its rented office in the future. A provision is recognized for the present value of costs to be incurred for dismantling, removing the asset and restoring the site. It is expected that the provision will be used in 2 to 4 years. (16) Common s hares A. As of December 31, 2019, the Company’s authorized capital was NT$2,000,000 thousand (US$66,867 thousand), and the paid-in Movements in the number of the Company’s common shares outstanding are as follows (Unit: thousand shares): 2017 2018 2019 Issued common shares at January 55,730 56,199 64,045 Cash capital increase — — 10,200 Cash capital increase – issuance of American Depositary Shares — 7,831 — Issuance of employee restricted stocks 500 50 — Cancellation of employee restricted stocks (31 ) (35 ) (51 ) Issued common shares at December 31 56,199 64,045 74,194 Restricted stocks retrieved from employees and to be cancelled — — (5 ) Outstanding common shares at December 31 56,199 64,045 74,189 B. To increase the Company’s working capital, the stockholders at their extraordinary stockholders’ meeting on March 10, 2011 adopted a resolution to raise additional cash through private placement with the effective date set on March 25, 2011. The maximum number of shares to be issued through the private placement was 4,711 thousand shares at a subscription price of NT$42.45 (in dollars) per share. The amount of capital raised through the private placement was NT$200,000 thousand which had been registered. Pursuant to the Securities and Exchange Act of the ROC, the common shares raised through the private placement are subject to certain transfer restrictions and cannot be listed on the stock exchange until three years after they have been issued and have applied for retroactive handling of public issuance procedures. Other than these restrictions, the rights and obligations of the common shares raised through the private placement are the same as other issued common shares. C. In February 2018, the Company filed a registration statement on Form F-1, with the U.S. Securities and Exchange Commission (“SEC”) for the initial public offering in the United States of its American Depositary Shares (“ADSs”) representing common shares. The registration statement for listing its ADSs in the Nasdaq Global Market was declared effective by the SEC on November 21, 2018, and the Company’ s ADSs began trading on the Nasdaq Global Market under the Ticker symbol “TLC”. The actual units of ADSs for this offering were 3,915,550, and each ADS represents two of the Company’s common shares, which in the aggregate represents 7,831,100 common shares. The offering price per ADS was US$5.80 (in dollars), equivalent to a price per common share of NT$89.32 (in dollars). As of December 31, 2019, the outstanding ADRs were 3,915,550 units, or 7,831,100 common shares, representing 10.55% of the Company’s issued common shares. The terms of ADS are as follows: (a) Voting rights ADSs holders may, pursuant to the Depositary Agreement and the relevant laws and regulations of the R.O.C., exercise the voting rights pertaining to the underlying common stock represented by the ADSs. (b) Dividends, stock warrants and other rights ADSs holders and common shareholders are all entitled to receive dividends. The Depositary may issue new ADSs in proportion to ADSs holding ratios or raise the number of shares of common shares represented by each unit of ADSs or sell stock dividends on behalf of ADSs holders and distribute proceeds to them in proportion to their ADSs holding ratios. D. In order to raise funds for drug development, on July 30, 2019 the Board of Directors resolved to increase its capital for cash, which was approved by the FSC on September 17, 2019. For this capital increase for cash, the 10,200,000 common shares were issued with an offering price of NT$82 (in dollars) (US$2.74 dollars) per share. The total paid-in E. Employee restricted stocks (a) As shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in March 2017 , the Board of Directors resolved on May 11, 2017 to buy back the restricted stocks to retire for capital reduction. The transaction (b) As 15,000 shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in July and August 2017 , the Board of Directors resolved on August 10, 2017 to buy back the restricted stocks to retire for capital reduction. The transaction (c) As 14,000 shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in September and November 2017 , the Board of Directors resolved on November 1, 2017 to buy back the restricted stocks to retire for capital reduction. The transaction (d) As 25,000 shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in June and July 2018 , the Board of Director resolved on August 1, 2018 to buy back the restricted stocks to retire for capital reduction. The transaction (e) As 10,000 shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in November 2018 , the Board of Directors resolved on October 31, 2018 to buy back the restricted stocks to retire for capital reduction. The transaction (f) The stockholders at their annual stockholders’ meeting on May 31, 2017 adopted a resolution to issue employee restricted stocks (see Note 6(14)) with the effective date set on November 16, 2017 and July 2, 2018. The subscription price is $10 (in dollars) per share. The employee restricted stocks issued are subject to certain restrictions on selling, pledging as collateral, transfer, donation or other methods to dispose before their vesting conditions are met. Other than these restrictions, the rights and obligations of these shares issued are the same as other issued common shares. (g) As 17,600 shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in February and April 2019 , the Board of Directors resolved on May 8, 2019 to buy back the restricted stocks to retire for capital reduction. The transact ion (h) As 33,000 shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in July 2019 , the Board of Directors resolved on November 13, 2019 to buy back the restricted stocks to retire for capital reduction. The transaction (i) As 5,000 shares of employee restricted stocks granted to certain employees did not meet the vesting conditions in accordance with the terms of restricted stocks in December 2019 , the Board of Directors resolved on December 20, 2019 to buy back the restricted stocks to retire for capital reduction. The transaction (17) Capital surplus Pursuant to the R.O.C. Company Act, capital surplus arising from paid-in paid-in (18) Retained earnings / accumulated deficit A. Under the Company’s Articles of Incorporation, the current earnings, if any, shall be distributed in the following order: (a) Payment of taxes and duties; (b) Cover prior years’ accumulated deficit, if any; (c) After deducting items a and b, set aside 10% of the remaining amount as legal reserve; (d) Appropriate or reverse special reserve in accordance with the relevant laws and regulations, if necessary; (e) After deducting items a to d, the remainder, if any, to be retained or to be appropriated shall be resolved by the shareholders at the shareholders’ meeting. B. The Company’s dividend policy is summarized below: As the Company operates in a volatile business environment and is in the growth stage, the residual dividend policy is adopted taking into consideration the Company’s financial structure, operating results and future expansion plans. According to the dividend policy adopted by the Board of Directors, cash dividends shall account for at least 10% of the total dividends distributed. C. Under the R.O.C. Company Act, when the accumulated deficit exceeds 50% of the capital, the directors should convene a meeting of the shareholders and report the situation. D. The shareholders during their meetings on May 31, 2017 and June 26, 2018 adopted a resolution to use capital surplus amounting to NT$824,662 thousand and NT$874,086 thousand to cover accumulated deficit, respectively. E. As of December 31, 2018 and 2019, the Company had accumulated deficits. Therefore, the earnings distribution information disclosure is not applicable. F. For the information relating to employees’ compensation and directors’ remuneration, please refer to Note 6(24). (19) Operating revenue 2018 2019 NT$000 NT$000 US$000 Revenue from contracts with customers $ 62,324 $ 209,140 $ 6,992 A. Disaggregation of revenue from contracts with customers The Group derives revenue from the transfer of goods and services over time and at a point in time in the following types: 2018 Royalty Authorization Other Total NT$000 NT$000 NT$000 NT$000 Timing of revenue recognition At a point in time $ 52,100 $ — $ — $ 52,100 Over time — 10,224 — 10,224 Total $ 52,100 $ 10,224 $ — $ 62,324 2019 Royalty revenue Authorization Other Total NT$000 NT$000 NT$000 NT$000 Timing of revenue recognition At a point in time $ 58,970 $ 149,056 $ 304 $ 208,330 Over time — — 810 810 Total $ 58,970 $ 149,056 $ 1,114 $ 209,140 Total (US$000) $ 1,972 $ 4,983 $ 37 $ 6,992
Summary of Contract Assets and Liabilities	The Group has recognized the following revenue-related contract assets and liabilities: January 1, December 31, 2018 2018 2019 NT$000 NT$000 NT$000 US$000 Contract assets - authorization collaboration and development revenue $ — $ 2,283 $ — $ — Non-contract $ — $ — $ 10,760 $ 360
Summary of Revenue Recognized that was Included in the Contract Liability	Revenue recognized that was included in the contract liability balance at the beginning of the period. Years ended December 31, 2018 2019 NT$000 NT$000 US$000 Revenue recognized that was included in the contract liability balance at the beginning of the year 0 0 Authorization collaboration and development contracts $ 7,941 $ 0 $ 0
Summary of Other Income and Expenses	Other income and expenses 2017 2018 2019 NT$000 NT$000 NT$000 US$000 Government subsidy income (Note 1 and 2) $ 14,206 $ 21,100 $ 1,420 $ 47 Others 6,942 5,128 14,629 489 $ 21,148 $ 26,228 $ 16,049 $ 536 Note 1: The Company has entered into contracts of “A phase IIa trial of lipid-based investigational drug TLC399 in the subjects with macular edema due to retinal vein occlusion in the United States” and “A phase I/II trial of lipid-based, sustained release investigational drug TLC399 (ProDex ® 9 Note 2: The Company’s subsidiary, TLC Biopharmaceuticals Pty Ltd. received the financial incentives from Australian government in August 2018 of NT$13,485 thousand for its research and development activities.
Summary of Other Gains and Losses	Other gains and losses 2017 2018 2019 NT$000 NT$000 NT$000 US$000 Net currency exchange gain (loss) $ 2,632 ($ 2,986 ) $ 14,515 $ 486 Other gains (losses ) 20 1,478 (53 ) (2 ) $ 2,652 ($ 1,508 ) $ 14,462 $ 484
Summary of Finance Costs	Finance costs 2017 2018 2019 NT$000 NT$000 NT$000 US$000 Bank borrowings $ 2,255 $ 9,379 $ 21,333 $ 713 Finance lease liabilities 1,130 507 — — Lease liabilities — — 2,323 78 $ 3,385 $ 9,886 $ 23,656 $ 791
Summary of Expenses by Nature	Expenses by nature (Shown as “Operating expenses”) 2017 2018 2019 NT$000 NT$000 NT$000 US$000 Employee benefit expenses $ 323,991 $ 314,655 $ 268,381 $ 8,973 Depreciation charges $ 41,926 $ 39,315 $ 64,754 $ 2,165 Amortization charges $ 10,570 $ 8,144 $ 6,648 $ 222
Summary of Employee Benefit Expenses	Employee benefit expenses 2017 2018 2019 NT$000 NT$000 NT$000 US$000 Wages and salaries $ 225,633 $ 234,735 $ 210,140 $ 7,026 Share-based payment compensation costs 57,149 41,386 26,793 896 Labor and health insurance fees 19,117 19,026 16,177 541 Pension costs 10,245 10,396 8,356 279 Other personnel expenses 11,847 9,112 6,915 231 $ 323,991 $ 314,655 $ 268,381 $ 8,973
Summary of Components of Income Tax Expense	Components of income tax expense: 2017 2018 2019 NT$000 NT$000 NT$000 US$000 Current income tax: Current income tax on profits for the year $ 735 $ 538 $ 906 $ 30 Prior year income tax underestimation 133 329 3,214 108 Total current income tax 868 867 4,120 138 Deferred income tax: Origination and reversal of temporary differences 83 — — — $ 951 $ 867 $ 4,120 $ 138
Summary of Reconciliation Between Income Tax Expense and Accounting Profit	Reconciliation between income tax expense and accounting profit: 2017 2018 2019 NT$000 NT$000 NT$000 US$000 Tax calculated based on profit (loss) before tax and statutory tax rate (Note) ($ 148,412 ) ($ 180,141 ) ($ 160,680 ) ($ 5,372 ) Effect of different tax rates in countries in which the Group operates 573 300 83 3 Tax effect of amounts which are not (taxable) deductible in calculating taxable income 83 — — — Taxable loss not recognized as deferred tax assets 148,574 180,379 161,503 5,400 Prior year income tax underestimation 133 329 3,214 107 Income tax expense $ 951 $ 867 $ 4,120 $ 138
Summary of Deferred Income Tax Assets or Liabilities as a Result of Temporary Differences	Amounts of deferred income tax assets or liabilities as a result of temporary differences are as follows: 2017 January 1 Recognized Recognized in Recognized December 31 NT$000 NT$000 NT$000 NT$000 NT$000 Temporary differences: —Deferred income tax assets: Unrealized expenses $ 164 ($ 83 ) $ — $ — $ 81 2018 January 1 Recognized Recognized in Recognized December 31 NT$000 NT$000 NT$000 NT$000 NT$000 Temporary differences: —Deferred income tax assets: Unrealized expenses $ 81 $ — ($ 2 ) $ — $ 79 2019 January 1 Recognized Recognized in Recognized December 31 December 31 NT$000 NT$000 NT$000 NT$000 NT$000 US$000 Temporary differences: —Deferred income tax assets: Unrealized expenses $ 79 $ — ($ 3 ) $ — $ 76 $ 3
Details of Investment Tax Credits and Unrecognized Deferred Tax Assets	Details of investment tax credits and unrecognized deferred tax assets are as follows: December 31, 2018 Unused credits Unrecognized deferred Final year tax NT$000 NT$000 Qualifying items Research and development expenditure $ 358,394 $ 358,394 Note Employees’ development and training 72 72 Note December 31, 2019 Unused credits Unrecognized deferred Final year tax NT$000 NT$000 Qualifying items Research and development expenditure $ 549,466 $ 549,466 Note Employees’ development and training 72 72 Note December 31, 2019 Unused credits Unrecognized deferred Final year tax US$000 US$000 Qualifying items Research and development expenditure $ 18,371 $ 18,371 Note Employees’ development and training 2 2 Note
Summary of the Amounts of Deductible Temporary Differences That were Not Recognized as Deferred Income Tax Assets	The amounts of deductible temporary differences that are not recognized as deferred income tax assets are as follows: December 31, 2018 2019 NT$000 NT$000 US$000 Deductible temporary differences $ 85,337 $ 84,234 $ 2,816
Summary of Loss Per Share	Loss per share 2017 Amount after tax Weighted average number of shares outstanding of shares) Loss per share NT$000 NT$ Basic loss per share Loss attributable to common shareholders of the Company ($ 873,962 ) 55,489 ($ 15,75 ) Dilutive effect of common shares equivalents: Employees’ stock options — (Note ) Restricted stocks — (Note ) Diluted loss per share Loss attributable to common shareholders of the Company plus assumed conversion of all dilutive potential common shares ($ 873,962 ) 55,489 ($ 15,75 ) 2018 Amount after tax Weighted average number shares outstanding of shares) Loss per share NT$000 NT$ Basic loss per share Loss attributable to common shareholders of the Company ($ 901,574 ) 62,719 ($ 14.37 ) Dilutive effect of common shares equivalents: Employees’ stock options — (Note ) Restricted stocks — (Note ) Diluted loss per share Loss attributable to common shareholders of the Company plus assumed conversion of all dilutive potential common shares ($ 901,574 ) 62,719 ($ 14.37 ) 2019 Amount after tax Weighted average number shares outstanding of shares) Loss per share NT$000 NT$ Basic loss per share Loss attributable to common shareholders of the Company ( 807,522 ) 65,545 ( $ 12.32 ) Dilutive effect of common shares equivalents: Employees’ stock options — (Note ) Restricted stocks — (Note ) Diluted loss per share Loss attributable to common shareholders of the Company plus assumed conversion of all dilutive potential common shares ($ 807,522 ) 65,545 ($ 12.32 ) Amount after tax Weighted average number shares outstanding of shares) Loss per share US$000 US$ Basic loss per share Loss attributable to common shareholders of the Company ( 26,999 ) 65,545 ($ 0.41 ) Dilutive effect of common shares equivalents: Employees’ stock options — (Note ) Restricted stocks — (Note ) Diluted loss per share Loss attributable to common shareholders of the Company plus assumed conversion of all dilutive potential common shares ($ 26,999 ) 65,545 ($ 0.41 )
Summary of Investing Activities with Partial Cash Payments	2017 2018 2019 NT$000 NT$000 NT$000 US$000 Acquisition of property, plant and equipment (including transfers) $ 17,237 $ 42,213 $ 5,337 $ 179 Add: Opening balance of payables on machinery, equipment and intangible assets 1,229 — 3,303 110 Ending balance of prepayments for equipment 923 27,942 74,841 2,502 Opening balance of prepayments for equipment being transferred to other expenses — 780 — — Opening balance of prepayments for equipment being transferred to intangible assets 227 — 243 8 Less: Ending balance of payables on machinery, equipment and intangible assets — (3,303 ) (190 ) (6 ) Opening balance of prepayments for equipment (1,483 ) (923 ) (27,942 ) (934 ) Cash paid $ 18,133 $ 66,709 $ 55,592 $ 1,859 2017 2018 2019 NT$000 NT$000 NT$000 US$000 Acquisition of intangible assets (including transfers) $ 5,933 $ 3,537 $ 4,420 $ 148 Add: Opening balance of payable on machinery, equipment and intangible assets 1,495 — 374 12 Less: Ending balance of payables on machinery, equipment and intangible assets — (374 ) (74 ) (2 ) Opening balance of prepayments for equipment (227 ) — (243 ) (8 ) Cash paid $ 7,201 $ 3,163 $ 4,477 $ 150
Changes in Liabilities from Financing Activities	Changes in liabilities from financing activities 2017 Short-term Long-term Financial Liabilities NT$000 NT$000 NT$000 NT$000 At January 1 $ 46,000 $ 71,750 $ 50,500 $ 168,250 Changes in cash flow from financing activities — (1,700 ) 1,500 (200 ) At December 31 $ 46,000 $ 70,050 $ 52,000 $ 168,050 2018 Short-term Long-term Financial Liabilities NT$000 NT$000 NT$000 NT$000 At January 1 $ 46,000 $ 70,050 $ 52,000 $ 168,050 Changes in cash flow from financing activities — 364,107 (4,000 ) 360,107 Changes in other non-cash — 600 — 600 At December 31 $ 46,000 $ 434,757 $ 48,000 $ 528,757 2019 Short-term Long-term Lease liabilities-2019 Liabilities from NT$000 NT$000 NT$000 NT$000 At January 1 $ 46,000 $ 434,757 $ 48,000 $ 528,757 Effect on initial application of IFRS16 (Note) — — 73,021 73,021 Adjusted balance at January 1, 2019 46,000 434,757 121,021 601,778 Changes in cash flow from financing activities — (56,425 ) (37,778 ) (94,203 ) Additions — — 1,770 1,770 Changes in other non-cash — (7,679 ) 7,496 (183 ) At December 31 $ 46,000 $ 370,653 $ 92,509 $ 509,162 At December 31 (US$000) $ 1,538 $ 12,392 $ 3,093 $ 17,023 Note: Please refer to Note 3(1) for the initial application of IFRS 16.
Unrecognized Unused Tax Losses
Disclosure Of Significant Accounts [Line Items]
Summary of Expiration Dates of Unused Loss Carryforward and Amounts of Unrecognized Deductible Amounts	Expiration dates of unused loss carryforward and amounts of unrecognized deductible amounts of the Company are as follows: December 31, 2018 Year incurred Amount filed / Unused Unrecognized Expiry year NT$000 NT$000 NT$000 2009 $ 136,642 $ 136,642 $ 136,642 2019 2010 196,215 196,215 196,215 2020 2011 212,903 212,903 212,903 2021 2012 187,946 187,946 187,946 2022 2013 407,816 407,816 407,816 2023 2014 632,283 632,283 632,283 2024 2015 649,799 649,799 649,799 2025 2016 792,388 792,388 792,388 2026 2017 832,622 832,622 832,622 2027 2018 918,113 918,113 918,113 2028 $ 4,966,727 $ 4,966,727 $ 4,966,727 December 31, 2019 Year incurred Amount filed/ Unused Unrecognized Expiry year NT$000 NT$000 NT$000 2010 $ 196,215 $ 196,215 $ 196,215 2020 2011 212,903 212,903 212,903 2021 2012 187,946 187,946 187,946 2022 2013 407,816 407,816 407,816 2023 2014 632,283 632,283 632,283 2024 2015 649,799 649,799 649,799 2025 2016 792,388 792,388 792,388 2026 2017 832,622 832,622 832,622 2027 2018 870,584 870,584 870,584 2028 2019 754,611 754,611 754,611 2029 $ 5,537,167 $ 5,537,167 $ 5,537,167 Note: Unrecognized amount represents unused tax losses for which no deferred income tax asset has been recognized. December 31, 2019 Year incurred Amount filed/ Unused amount Unrecognized Expiry year US$000 US$000 US$000 2010 $ 6,560 $ 6,560 $ 6,560 2020 2011 7,118 7,118 7,118 2021 2012 6,284 6,284 6,284 2022 2013 13,635 13,635 13,635 2023 2014 21,140 21,140 21,140 2024 2015 21,725 21,725 21,725 2025 2016 26,492 26,492 26,492 2026 2017 27,838 27,838 27,838 2027 2018 29,107 29,107 29,107 2028 2019 25,229 25,229 25,229 2029 $ 185,128 $ 185,128 $ 185,128 Note: Unrecognized amount represents unused tax losses for which no deferred income tax asset has been recognized.
Employee Stock Options
Disclosure Of Significant Accounts [Line Items]
Summary of Fair Value of Stock Measured Using Black-Scholes Option-pricing Model	The fair value of stock options granted on grant date is measured using the Black Scholes option-pricing model. Relevant information is as follows: Employee stock options Grant date 0 0 Dividend yield 0 0 Expected volatility 0 0 Risk-free interest rate 0 0 Expected life (years) 0 0 Per share exercise price (in NT dollars) $ 0 $ 0 Weighted average stock options fair value (in NT dollars) $ 0 $ 0
Right-of-use assets
Disclosure Of Significant Accounts [Line Items]
Summary of Property, Plant and Equipment	The carrying amount of right-of-use December 31, 2019 Cost Accumulated Carrying NT$000 NT$000 NT$000 Buildings $ 71,477 ($ 27,062 ) $ 44,415 Testing equipment 86,328 (23,698 ) 62,630 Transportation equipment 697 (131 ) 566 $ 158,502 ($ 50,891 ) $ 107,611 December 31, 2019 Cost Accumulated Carrying US$000 US$000 US$000 Buildings $ 2,390 ($ 905 ) $ 1,485 Testing equipment 2,886 (792 ) 2,094 Transportation equipment 23 (4 ) 19 $ 5,299 ($ 1,701 ) $ 3,598 2019 NT$000 US$000 Buildings $ 27,104 $ 906 Testing equipment 20,654 691 Transportation equipment 131 4 $ 47,889 $ 1,601

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Transactions Between Related Parties [Abstract]
Summary of Key Management Personnel Compensation	2017 2018 2019 NT$000 NT$000 NT$000 US$000 Salaries and other short-term employee benefits $ 33,072 $ 38,227 $ 38,684 $ 1,293 Post-employment benefits 432 486 522 18 Share-based payments 8,120 9,366 6,264 209 $ 41,624 $ 48,079 $ 45,470 $ 1,520

Pledged Assets (Tables)

Pledged Assets (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Pledged Assets [Abstract]
Summary of Pledged Assets	December 31, Assets pledged 2018 2019 Pledge purpose NT$000 NT$000 US$000 Shown as “Property, plant and equipment” Land $ 14,962 $ 14,962 $ 500 Note Buildings 23,516 22,860 764 Note $ 38,478 $ 37,822 $ 1,264 Note: Provided as collateral for long-term borrowings with Taiwan Cooperative Bank.

Significant Contingent Liabil_2

Significant Contingent Liabilities and Unrecognized Contract Commitments (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Contingent Liabilities And Commitments [Abstract]
Summary Capital Expenditure Contracted for but Not Yet Incurred and are Cancelable	Capital expenditures contracted for at the balance sheet date but not yet incurred and are cancelable without cause are as follows: December 31, 2018 2019 NT$000 NT$000 US$000 Property, plant and equipment $ 11,037 $ 9,109 $ 305
Summary of Future Aggregate Minimum Lease Payments	The future aggregate minimum lease payments are as follows: December 31, 2018 NT$000 Not later than one year $ 31,787 Later than one year but not later than five years 46,315 $ 78,102
Summary of Outstanding Commitments on Purchase Agreements	The Company has outstanding commitments on purchase agreements for the research and manufacturing of medicines which are cancelable without cause as follows: December 31, 2018 2019 NT$000 NT$000 US$000 $ 120,707 $ 130,089 $ 4,349
Summary of Outstanding Commitments on Research and Development	The Company has outstanding commitments on research and development which are cancelable without cause as follows: December 31, 2018 2019 NT$000 NT$000 US$000 $ 603,178 $ 1,311,875 $ 43,861

Others (Tables)

Others (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Abstract]
Summary of Gearing Ratio	As of December 31, 2018 and 2019, the Group’s gearing ratios are as follows: December 31, 2018 2019 NT$000 NT$000 US$000 Total debt $ 748,725 $ 664,068 $ 22,202 Total capital $ 640,451 $ 741,939 $ 24,806 Debt ratio 116.91 % 89.50 % 89.50 %
Schedule of Financial Assets and Liabilities by Category	A. Financial instruments by category December 31, 2018 2019 NT$000 NT$000 US$000 Financial assets Financial assets at amortized cost/ loans and receivables Cash and cash equivalents $ 807,484 $ 1,023,874 $ 34,232 Current financial assets at amortized cost 307,150 — — Accounts receivables, net 9,343 15,120 506 Other receivables 5,811 4,654 156 Refundable deposits 18,930 24,351 814 $ 1,148,718 $ 1,067,999 $ 35,708 December 31, 2018 2019 NT$000 NT$000 US$000 Financial liabilities Financial liabilities at amortized cost Short-term borrowings $ 46,000 $ 46,000 $ 1,538 Other payables 206,268 131,064 4,382 Financial lease liabilities (including current portion) 48,000 — — Lease liabilities (including current portion) — 92,509 3,093 Long-term borrowings (including current portion) 434,757 370,653 12,392 $ 735,025 $ 640,226 $ 21,405
Summary of Information on Assets and Liabilities Denominated in Foreign Currencies whose Values Materially would be Affected by Exchange Rate Fluctuations	The information on assets and liabilities denominated in foreign currencies whose values would be materially affected by the exchange rate fluctuations is as follows: December 31, 2018 (Foreign currency: functional currency) Foreign Exchange Book value $000 NT$000 Financial assets Monetary items USD : NTD US$ 29,933 30.715 $ 919,392 Non-monetary USD : NTD US$ 1,529 30.715 46,963 AUD : NTD AUD 1,754 21.665 38,000 Financial liabilities Monetary items USD : NTD US$ 17,886 30.715 549,368 AUD : NTD AUD 2,544 21.665 55,116 December 31, 2019 (Foreign currency: functional currency) Foreign Exchange Book value Book value $000 NT$000 US Financial assets Monetary items USD : NTD US$ 3,126 29.980 $ 93,717 $ 3,133 Non-monetary USD : NTD US$ 1,671 29.980 50,097 1,675 AUD : NTD AUD 1,650 21.005 34,658 1,159 Financial liabilities Monetary items USD : NTD US$ 13,493 29.980 404,520 13,525 AUD : NTD AUD 1,687 21.005 35,435 1,185
Summary of Analysis of Foreign Currency Market Risk Arising from Significant Foreign Exchange Variation	(ii) Analysis of foreign currency market risk arising from significant foreign exchange variation: 2018 Sensitivity analysis (Foreign currency: functional currency) Extent of Effect on Effect on other NT$000 NT$000 Financial assets Monetary items USD : NTD 1 % $ 9,194 $ — Non monetary items USD : NTD 1 % — 470 AUD 1 % — 380 Financial liabilities Monetary items USD : NTD 1 % 5,494 — AUD : NTD 1 % 551 — 2019 Sensitivity analysis (Foreign currency: functional currency) Extent of Effect on Effect on Effect on other Effect on other NT$000 US$000 NT$000 US$000 Financial assets Monetary items USD : NTD 1 % $ 937 $ 31 $ — $ — Non monetary items USD : NTD 1 % — — 501 17 AUD 1 % — — 347 12 Financial liabilities Monetary items USD : NTD 1 % 4,045 135 — — AUD : NTD 1 % 354 12 — —
Summary of Movements in Relation to Applying Simplified Approach to Provide Loss Allowance for Accounts Receivable and Contract Assets	Movements in relation to the group applying the simplified approach to provide loss allowance for accounts receivable and contract assets are as follows:
Non-Derivative Financial Liabilities Based on the Remaining Period at the Balance Sheet Date to the Contractual Maturity Date	The table below analyzes the Group’s non-derivative December 31, 2018 Within Between 1 Between 2 Between 3 Over 5 NT$000 NT$000 NT$000 NT$000 NT$000 Short-term borrowings $ 46,761 $ — $ — $ — $ — Other payables 206,268 — — — — Finance lease liabilities 24,583 24,198 — — — Long-term borrowings 82,864 322,928 8,351 24,210 30,429 December 31, 2019 Within Between 1 Between 2 Between 3 Over 5 NT$000 NT$000 NT$000 NT$000 NT$000 Short-term borrowings $ 46,897 $ — $ — $ — $ — Other payables 131,064 — — — — L 64,827 20,352 7,523 2,055 — Long-term borrowings 323,437 6,367 21,534 5,180 27,839 December 31, 2019 Within Between 1 Between 2 Between 3 Over 5 US$000 US$000 US$000 US$000 US$000 Short-term borrowings $ 1,568 $ — $ — $ — $ — Other payables 4,382 — — — — L 2,167 680 252 69 — Long-term borrowings 10,814 213 720 173 931

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Operating Segments [Abstract]
Summary of Geographical Information	Geographical information for 2017, 2018 and 2019 is as follows: 2017 2018 Revenue Non-current Revenue Non-current NT$000 NT$000 NT$000 NT$000 Taiwan $ 49,635 $ 176,727 $ 52,100 $ 202,724 China — 23 — 11 Others — 6,645 10,224 7,482 $ 49,635 $ 183,395 $ 62,324 $ 210,217 2019 2019 Revenue Non-current Revenue Non-current NT$000 NT$000 US$000 US$000 Taiwan $ 58,970 $ 246,719 $ 1,972 $ 8,249 China 142,840 — 4,775 — Others 7,330 19,218 245 642 $ 209,140 $ 265,937 $ 6,992 $ 8,891
Summary of Sales to Individual Customers Exceeding 10% of Revenue	Details of sales to individual customers exceeding 10% of the Group’s revenue for 2017, 2018 and 2019 are as follows: 2017 2018 Customer Revenue Revenue NT$000 NT$000 A $ 40,385 $ 40,765 B 9,250 11,335 F — 10,224 2019 2019 Customer Revenue Revenue NT$000 US$000 D $ 142,840 $ 4,776 A 45,828 1,532 B 13,142 439

History and Organization - Addi

History and Organization - Additional Information (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2016TWD ($)
Disclosure Of History And Organization [Line Items]
Loan borrowed outstanding	$ 12,392				$ 370,653		$ 434,757
Net loss	(26,999)	$ (807,522)	$ (901,574)	$ (873,962)
Accumulated deficit	57,431				1,717,775		910,042
Cash and cash equivalents	34,232			$ 951,713	1,023,874	$ 26,997	$ 807,484	$ 1,798,800
Cathay Bank [Member]
Disclosure Of History And Organization [Line Items]
Loan borrowed outstanding	$ 10,358				$ 309,793
Time Deposit
Disclosure Of History And Organization [Line Items]
Securities agreement maturity date	June 2020	June 2020

The Date of Authorization for_2

The Date of Authorization for Issuance of the Consolidated Financial Statements and Procedures for Authorization - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2019
Authorization Of Financial Statements [Abstract]
Date of authorisation for issue of financial statements	Mar. 10, 2020

Application of New Standards,_3

Application of New Standards, Amendments and Interpretations - Additional Information (Details) $ in Thousands, $ in Thousands	Jan. 01, 2019USD ($)	Jan. 01, 2019TWD ($)
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Increase in operating cash flows	$ 2,188	$ 65,455
Decrease in financing cash flows	$ 2,188	$ 65,455
Bottom of Range
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Disclosure Of Leased Assets Explanatory	1.85%	1.85%
Top of Range
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Disclosure Of Leased Assets Explanatory	4.10%	4.10%

Application of New Standards,_4

Application of New Standards, Amendments and Interpretations - Summary of Detailed Information About Lease Liability Explanatory (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Jun. 01, 2019USD ($)	Jun. 01, 2019TWD ($)	Jan. 01, 2019USD ($)	Jan. 01, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Operating lease commitments disclosed by applying IAS 17 as at December 31, 2018					$ 2,611	$ 78,102	$ 78,102
Add: Lease payable recognized under finance lease by applying IAS 17 as of December 31, 2018					1,631	48,781
Short Term And Low Value Leases					(54)	(1,624)
Total lease contracts amount recognized as lease liabilities by applying IFRS 16 on January 1, 2019			$ 4,188	$ 125,259
Lease liabilities recognized as at January 1, 2019 by applying IFRS 16					4,046	121,021	$ 48,781
Current lease liabilities	$ 2,121	$ 63,435			1,829	54,718
Non-current lease liabilities	$ 972	$ 29,074			$ 2,217	$ 66,303
Bottom of Range
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Incremental borrowing interest rate at the date of initial application					1.85%	1.85%
Top of Range
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Incremental borrowing interest rate at the date of initial application					4.10%	4.10%

Application of New Standards,_5

Application of New Standards, Amendments and Interpretations - Summary of Detailed Information Of Effects On assets And Lease Liabilities (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Jan. 01, 2019USD ($)	Jan. 01, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Property, plant and equipment	$ 2,062	$ 61,683			$ 158,245	$ 153,835
Lease liabilities			$ 4,046	$ 121,021	48,781
Total effect on liabilities	$ 22,202	664,068			$ 748,725
Property, plant and equipment [member]
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Property, plant and equipment				111,275
Right-of-use assets [member]
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Property, plant and equipment				119,991
Carrying amount [member]
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Other current and non-current liabilities				48,000
Carrying amount [member] | Property, plant and equipment [member]
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Property, plant and equipment				158,245
Adjustments arising from initial application [member]
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Property, plant and equipment			2,441	73,021
Other current and non-current liabilities				48,000
Lease liabilities				121,021
Total effect on liabilities			$ 2,441	73,021
Adjustments arising from initial application [member] | Property, plant and equipment [member]
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Property, plant and equipment		$ 46,970		(46,970)
Adjustments arising from initial application [member] | Right-of-use assets [member]
Disclosure Of Initial Application Of Standards Or Interpretations [Line Items]
Property, plant and equipment				$ 119,991

Application of New Standards,_6

Application of New Standards, Amendments and Interpretations - Summary of New Standards, Interpretations and Amendments (Details)	12 Months Ended
	Dec. 31, 2019
Amendment to IAS 1 and IAS 8, ‘Disclosure Initiative-Definition of Material'
Disclosure of initial application of standards or interpretations [line items]
Date by which application of new IFRS is required	Jan. 1, 2020
Amendments to IFRS 3, ‘Definition of a business'
Disclosure of initial application of standards or interpretations [line items]
Date by which application of new IFRS is required	Jan. 1, 2020
Amendments to IFRS 9, IAS 39 and IFRS7, ‘Interest rate benchmark reform'
Disclosure of initial application of standards or interpretations [line items]
Date by which application of new IFRS is required	Jan. 1, 2020
Amendments to IFRS 10 and IAS 28, ‘ Sale or contribution of assets between an investor and its associate or joint venture'
Disclosure of initial application of standards or interpretations [line items]
Effective Date by International Accounting Standards Board ("IASB")	To be determined by IASB
IFRS 17, ‘Insurance contracts'
Disclosure of initial application of standards or interpretations [line items]
Date by which application of new IFRS is required	Jan. 1, 2021

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Summary of Subsidiaries Included in Consolidated Financial Statements (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
TLC Biopharmaceuticals, Inc.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	Taiwan Liposome Company, Ltd.
Name of Subsidiary	TLC Biopharmaceuticals, Inc.
Main Business Activities	Research on new anti-cancer drugs and biotechnology services
Ownership (%)	100.00%	100.00%
TLC Biopharmaceuticals, B.V
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	Taiwan Liposome Company, Ltd.
Name of Subsidiary	TLC Biopharmaceuticals B.V.
Main Business Activities	Technical authorization and product development
Ownership (%)	100.00%	100.00%
TLC Biopharmaceuticals, (H.K.) Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	Taiwan Liposome Company, Ltd.
Name of Subsidiary	TLC Biopharmaceuticals, (H.K.) Limited
Main Business Activities	Biotechnology services and reinvestment
Ownership (%)	100.00%	100.00%
TLC Biopharmaceuticals, Pty Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	Taiwan Liposome Company, Ltd.
Name of Subsidiary	TLC Biopharmaceuticals Pty Ltd.
Main Business Activities	Technical authorization and product development
Ownership (%)	100.00%	100.00%
TLC Biopharmaceuticals, Japan Co., Ltd.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	Taiwan Liposome Company, Ltd.
Name of Subsidiary	TLC Biopharmaceuticals, Japan Co., Ltd.
Main Business Activities	Technical authorization and product development
Ownership (%)	100.00%	100.00%
TLC Biopharmaceuticals, (Shanghai) Limited
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor	TLC Biopharmaceuticals, (H.K.) Limited
Name of Subsidiary	TLC Biopharmaceuticals, (Shanghai) Limited
Main Business Activities	Consulting and technical service of medication
Ownership (%)	100.00%	100.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Summary of Estimated Useful Lives of Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2019
Buildings
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives	44 years
Transportation Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives	3 years
Bottom of Range | Testing Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives	3 years
Bottom of Range | Office Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives	3 years
Bottom of Range | Leasehold Assets
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives	5 years
Bottom of Range | Leasehold Improvements
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives	1 year
Top of Range | Testing Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives	8 years
Top of Range | Office Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives	5 years
Top of Range | Leasehold Assets
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives	10 years
Top of Range | Leasehold Improvements
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives	5 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Additional Information (Details)	12 Months Ended
	Dec. 31, 2019TWD ($)$ / shares
Disclosure Of Significant Accounting Policies [Line Items]
Subscription price	$ 42.45
Exchange rate of NT to $1.00 | $	29.91
Restricted Stocks
Disclosure Of Significant Accounting Policies [Line Items]
Subscription price	$ 10
Professional Technology
Disclosure Of Significant Accounting Policies [Line Items]
Intangible assets, useful lives	10 years
Bottom of Range | Computer Software
Disclosure Of Significant Accounting Policies [Line Items]
Intangible assets, useful lives	1 year
Top of Range | Computer Software
Disclosure Of Significant Accounting Policies [Line Items]
Intangible assets, useful lives	4 years

Details of Significant Accoun_3

Details of Significant Accounts - Summary of Cash and Cash Equivalents (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)	Dec. 31, 2016TWD ($)
Cash And Cash Equivalents [Abstract]
Cash on hand	$ 2	$ 50		$ 56
Checking and demand deposits	32,727	978,854		807,428
Time deposits	1,503	44,970
Cash and cash equivalents	$ 34,232	$ 1,023,874	$ 26,997	$ 807,484	$ 951,713	$ 1,798,800

Details of Significant Accoun_4

Details of Significant Accounts - Summary of Financial Assets at Amortized Cost (Details) $ in Thousands	Dec. 31, 2018TWD ($)
Cash And Cash Equivalents [Abstract]
Time deposit with maturity over three months	$ 307,150

Details of Significant Accoun_5

Details of Significant Accounts - Summary of Amounts Recognized in Profit or Loss in Relation to Financial Assets At Amortized Cost (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Cash And Cash Equivalents [Abstract]
Interest income	$ 26	$ 787	$ 380

Details of Significant Accoun_6

Details of Significant Accounts - Summary of Accounts Receivable (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	$ 506	$ 15,120	$ 9,343
Gross Carrying Amount
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	1,112	33,252	27,475
Allowance for doubtful accounts
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	$ (606)	$ (18,132)	$ (18,132)

Details of Significant Accoun_7

Details of Significant Accounts - Summary of Ageing Analysis of Accounts Receivables Past Due But Not Impaired (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	$ 506	$ 15,120	$ 9,343
Financial Assets Past Due But Not Impaired
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	1,112	33,252	27,475
Not past due | Financial Assets Past Due But Not Impaired
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	506	15,120	9,343
Up to 30 days | Financial Assets Past Due But Not Impaired
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	0	0
31 to 90 days | Financial Assets Past Due But Not Impaired
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	0	0
91 to 180 days | Financial Assets Past Due But Not Impaired
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	0	0
Over 181 days | Financial Assets Past Due But Not Impaired
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	$ 606	$ 18,132	$ 18,132

Details of Significant Accoun_8

Details of Significant Accounts - Schedule of Prepayments (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Prepayments [Abstract]
Net input VAT	$ 1,156	$ 34,591	$ 40,614
Prepaid insurance expense	107	3,190	1,568
Prepaid handling charges	40	1,209	1,294
Prepaid service charges	33	975	1,580
Others	368	11,019	11,455
Prepayments	$ 1,704	$ 50,984	$ 56,511

Details of Significant Accoun_9

Details of Significant Accounts - Summary of Property, Plant and Equipment (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		$ 158,245	$ 153,835
Additions		5,266	42,070
Disposals		(1,587)	(9)
Reclassifications		(83,285)	1,435
Transfer (Note 2)		71	143
Depreciation charges		(16,865)	(39,315)
Net exchange differences		(164)	86
Property, plant and equipment, ending balance	$ 2,062	61,683	158,245
Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		274,177	274,715
Property, plant and equipment, ending balance	5,595	167,363	274,177
Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		(115,932)	(120,880)
Property, plant and equipment, ending balance	(3,533)	(105,680)	(115,932)
Land
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		14,962	14,962
Property, plant and equipment, ending balance	500	14,962	14,962
Land | Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		14,962	14,962
Property, plant and equipment, ending balance	500	14,962	14,962
Buildings
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		23,516	24,172
Depreciation charges		(656)	(656)
Property, plant and equipment, ending balance	764	22,860	23,516
Buildings | Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		29,532	29,532
Property, plant and equipment, ending balance	987	29,532	29,532
Buildings | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		(6,016)	(5,360)
Property, plant and equipment, ending balance	(223)	(6,672)	(6,016)
Testing Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		52,931	14,937
Additions		4,379	34,802
Disposals		(1,041)	(9)
Reclassifications		(36,315)	9,114
Transfer (Note 2)		71	143
Depreciation charges		(4,139)	(6,143)
Net exchange differences		(40)	87
Property, plant and equipment, ending balance	530	15,846	52,931
Testing Equipment | Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		82,584	40,708
Property, plant and equipment, ending balance	1,348	40,307	82,584
Testing Equipment | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		(29,653)	(25,771)
Property, plant and equipment, ending balance	(818)	(24,461)	(29,653)
Office Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		6,056	6,052
Additions		281	1,318
Disposals		(28)
Reclassifications			1,847
Depreciation charges		(2,998)	(3,157)
Net exchange differences		(40)	(4)
Property, plant and equipment, ending balance	109	3,271	6,056
Office Equipment | Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		19,878	18,329
Property, plant and equipment, ending balance	624	18,675	19,878
Office Equipment | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		(13,822)	(12,777)
Property, plant and equipment, ending balance	(515)	(15,404)	(13,822)
Transportation Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Additions		120
Depreciation charges		(23)
Net exchange differences		0
Property, plant and equipment, ending balance	3	97
Transportation Equipment | Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, ending balance	4	120
Transportation Equipment | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, ending balance	(1)	(23)
Leasehold Assets
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		46,970	74,489
Reclassifications		(46,970)	(7,679)
Depreciation charges			(19,840)
Property, plant and equipment, ending balance			46,970
Leasehold Assets | Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		50,013	98,170
Property, plant and equipment, ending balance			50,013
Leasehold Assets | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		(3,043)	(23,681)
Property, plant and equipment, ending balance			(3,043)
Leasehold Improvements
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		13,810	19,223
Additions			5,950
Disposals		(518)
Reclassifications			(1,847)
Depreciation charges		(9,049)	(9,519)
Net exchange differences		(82)	3
Property, plant and equipment, ending balance	156	4,647	13,810
Leasehold Improvements | Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		77,208	73,014
Property, plant and equipment, ending balance	2,132	63,767	77,208
Leasehold Improvements | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance		(63,398)	(53,791)
Property, plant and equipment, ending balance	$ (1,976)	$ (59,120)	$ (63,398)

Details of Significant Accou_10

Details of Significant Accounts - Right-of-Use Assets and the Depreciation (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)	Dec. 31, 2019TWD ($)
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	$ 2,062		$ 158,245	$ 153,835	$ 61,683
Depreciation charges	2,165	$ 64,754	39,315	41,926
Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	764		23,516	24,172	22,860
Testing Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	530		52,931	14,937	15,846
Transportation Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	3				97
Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(3,533)		(115,932)	(120,880)	(105,680)
Accumulated Depreciation | Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(223)		(6,016)	(5,360)	(6,672)
Accumulated Depreciation | Testing Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(818)		$ (29,653)	$ (25,771)	(24,461)
Accumulated Depreciation | Transportation Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(1)				(23)
Right-of-use assets
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	3,598				107,611
Depreciation charges	1,601	47,889
Right-of-use assets | Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	1,485				44,415
Depreciation charges	906	27,104
Right-of-use assets | Testing Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	2,094				62,630
Depreciation charges	691	20,654
Right-of-use assets | Transportation Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	19				566
Depreciation charges	4	$ 131
Right-of-use assets | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	5,299				158,502
Right-of-use assets | Cost | Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	2,390				71,477
Right-of-use assets | Cost | Testing Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	2,886				86,328
Right-of-use assets | Cost | Transportation Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	23				697
Right-of-use assets | Accumulated Depreciation
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	1,701				50,891
Right-of-use assets | Accumulated Depreciation | Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	905				27,062
Right-of-use assets | Accumulated Depreciation | Testing Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	(792)				(23,698)
Right-of-use assets | Accumulated Depreciation | Transportation Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	$ (4)				$ (131)

Details of Significant Accou_11

Details of Significant Accounts - Leasing arrangements-lessee - Additional information (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Additions to right-of-use assets	$ 59	$ 1,770
Cash outflow for leases	$ 2,354	$ 70,416
Bottom of Range
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Lease term	1 year	1 year
Top of Range
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Lease term	6 years	6 years

Details of Significant Accou_12

Details of Significant Accounts - Income and Expense Accounts (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Lease Expenses [Abstract]
Interest expense on lease liabilities	$ 78	$ 2,323	$ 507	$ 1,130
Expense on short-term lease contracts	76	2,272
Expense on leases of low-value assets	$ 12	$ 366

Details of Significant Accou_13

Details of Significant Accounts - Summary of Intangible Assets (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance		$ 4,030	$ 8,637
Additions		4,177	3,537
Transfers (Note)		243
Amortization charges	$ (222)	(6,648)	(8,144)
Intangible assets, ending balance	60	1,802	4,030
Gross Carrying Amount
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance		76,438	72,636
Intangible assets, ending balance	2,695	80,614	76,438
Accumulated Amortization
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance		(72,318)	(63,999)
Intangible assets, ending balance	(2,635)	(78,812)	(72,318)
Professional Technology
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance		4,030	2,799
Additions		4,177
Transfers (Note)		243
Amortization charges		(6,648)	(2,799)
Intangible assets, ending balance		1,802	4,030
Professional Technology | Gross Carrying Amount
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance		49,290	49,114
Intangible assets, ending balance	1,643	49,136	49,290
Professional Technology | Accumulated Amortization
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance		(49,290)	(46,315)
Intangible assets, ending balance	(1,643)	(49,136)	(49,290)
Computer Software
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance		4,030	5,838
Additions			3,537
Amortization charges			(5,345)
Intangible assets, ending balance	60	1,802	4,030
Computer Software | Gross Carrying Amount
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance		27,058	23,522
Intangible assets, ending balance	1,052	31,479	27,058
Computer Software | Accumulated Amortization
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance		(23,028)	(17,684)
Intangible assets, ending balance	$ (992)	$ (29,677)	$ (23,028)

Details of Significant Accou_14

Details of Significant Accounts - Summary of Amortization Charges of Intangible Assets Recorded in Operating Expenses (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Intangible Assets [Line Items]
Amortization charges	$ 222	$ 6,648	$ 8,144
General and Administrative Expenses
Disclosure Of Intangible Assets [Line Items]
Amortization charges	93	2,796	2,983
Research and Development Expenses
Disclosure Of Intangible Assets [Line Items]
Amortization charges	$ 129	$ 3,852	$ 5,161

Details of Significant Accou_15

Details of Significant Accounts - Summary of Other Non Current Assets (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Financial Assets [Line Items]
Other non-current assets	$ 3,985	$ 119,192	$ 66,872
Refundable Deposits
Disclosure Of Financial Assets [Line Items]
Other non-current assets	814	24,351	18,930
Prepaid Expense for Medical Research-non-current
Disclosure Of Financial Assets [Line Items]
Other non-current assets	669	20,000	20,000
Prepayments for Equipment
Disclosure Of Financial Assets [Line Items]
Other non-current assets	$ 2,502	$ 74,841	$ 27,942

Details of Significant Accou_16

Details of Significant Accounts - Summary of Type of Borrowings (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Financial Liabilities [Line Items]
Short-term borrowings	$ 1,538	$ 46,000	$ 46,000
Interest rate	1.95%	1.95%
Credit line	$ 1,003	$ 30,000
Bottom of Range
Disclosure Of Financial Liabilities [Line Items]
Interest rate			1.95%
Top of Range
Disclosure Of Financial Liabilities [Line Items]
Interest rate			2.10%

Details of Significant Accou_17

Details of Significant Accounts - Short-Term Borrowings - Additional Information (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Significant Accounting Policies [Abstract]
Interest expense recognized in profit or loss	$ 31	$ 917	$ 942

Details of Significant Accou_18

Details of Significant Accounts - Summary of Other payables (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Financial Liabilities [Line Items]
Other payables	$ 4,382	$ 131,064	$ 206,268
Research Expenses
Disclosure Of Financial Liabilities [Line Items]
Other payables	2,426	72,576	97,930
Salaries and Bonuses
Disclosure Of Financial Liabilities [Line Items]
Other payables	850	25,405	31,049
Service Expenses
Disclosure Of Financial Liabilities [Line Items]
Other payables	476	14,236	48,137
Payables on Machinery, Equipment and Intangible Assets
Disclosure Of Financial Liabilities [Line Items]
Other payables	151	4,526	2,707
Repair Expense
Disclosure Of Financial Liabilities [Line Items]
Other payables	9	264	3,677
Medical Research Expenses
Disclosure Of Financial Liabilities [Line Items]
Other payables	58	1,732	2,191
Labor and Health Insurance
Disclosure Of Financial Liabilities [Line Items]
Other payables	21	638	676
Other Accrued Expenses
Disclosure Of Financial Liabilities [Line Items]
Other payables	$ 391	$ 11,687	$ 19,901

Details of Significant Accou_19

Details of Significant Accounts - Summary of Long-term Borrowings (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2019TWD ($)	Sep. 04, 2015USD ($)	Sep. 04, 2015TWD ($)	Sep. 01, 2015USD ($)	Sep. 01, 2015TWD ($)
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings, Interest rate	1.95%		1.95%
Secured borrowings	$ 12,392	$ 434,757	$ 370,653
Less: Current portion (Shown as "Other current liabilities")	(10,536)	(66,747)	(315,145)
Long-term borrowings	$ 1,856	$ 368,010	$ 55,508
Note 1 | Taiwan Cooperative Bank
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings, Interest rate	1.85%	1.85%	1.85%
Secured borrowings	$ 1,182	$ 37,277	$ 35,360			$ 1,262	$ 37,750
Secured borrowings, Collateral	Note 4	Note 5
Note 2 | Taiwan Cooperative Bank
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings, Interest rate	1.85%	1.85%	1.85%
Secured borrowings	$ 852	$ 28,900	$ 25,500	$ 1,137	$ 34,000
Secured borrowings, Collateral	Note 4	Note 5
Note 3 and 4 | Cathay Bank
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings, Interest rate	4.75%	5.25%	4.75%
Secured borrowings	$ 10,358	$ 368,580	$ 309,793
Secured borrowings, Collateral	Note 4	Note 4

Details of Significant Accou_20

Details of Significant Accounts - Summary of Long-term Borrowings (Parenthetical) (Details) $ / shares in Units, $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)$ / shares	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 27, 2018USD ($)	Jun. 14, 2018USD ($)	Sep. 04, 2015USD ($)	Sep. 04, 2015TWD ($)	Sep. 01, 2015USD ($)	Sep. 01, 2015TWD ($)
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings	$ 12,392	$ 370,653	$ 434,757
Undrawn loan facilities amount	$ 399	11,940	6,623
Bottom of Range
Disclosure Of Detailed Information About Borrowings [Line Items]
Adjusted quick ratio | $ / shares	$ 2.25
Adjusted tangible net	$ 12,000
Top of Range
Disclosure Of Detailed Information About Borrowings [Line Items]
Adjusted quick ratio | $ / shares	$ 1
Note 1 | Taiwan Cooperative Bank
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings	$ 1,182	35,360	37,277					$ 1,262	$ 37,750
Long-term loan contract period	September 2015 to September 2035
Interest payment description on long-term borrowing	The interest is payable monthly for the first 3 years and payable monthly along with the same amount of principal starting from the fourth year.
Note 2 | Taiwan Cooperative Bank
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings	$ 852	$ 25,500	$ 28,900			$ 1,137	$ 34,000
Long-term loan contract period	September 2015 to September 2022
Interest payment description on long-term borrowing	The interest is payable monthly for the first 2 years and payable semi-annually along with 5% (NT$1,700 thousand (US$57 thousand)) of the principal starting from September 2017. The remaining 50% of principal (NT$17,000 thousand (US$568 thousand)) is required to be repaid in September 2022.
Note 3 | Cathay Bank
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings					$ 12,000
Long-term loan contract period	December 2018 to June 2020
Interest and principal payment description	The interest is payable monthly for the first six months and payable monthly along with the same amount of principal starting from July 2019.
Note 4 | Cathay Bank
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings				$ 12,000
Long-term loan contract period	December 2018 to June 2020
Interest and principal payment description	The interest is payable monthly for the first six months and payable monthly along with the same amount of principal starting from July 2019.

Details of Significant Accou_21

Details of Significant Accounts - Summary of Future Minimum Lease Payments and Present Values (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Jan. 01, 2019USD ($)	Jan. 01, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Presentation of Leases for Lessee [Line Items]
Total finance lease liabilities			$ 4,046	$ 121,021	$ 48,781
Future finance charges					781
Present value of finance lease liabilities					48,000
Not Later Than One Year
Disclosure Of Presentation of Leases for Lessee [Line Items]
Total finance lease liabilities	$ 2,167	$ 64,827			24,583
Future finance charges					583
Present value of finance lease liabilities					24,000
Later Than One Year But Not Later Than Two Years
Disclosure Of Presentation of Leases for Lessee [Line Items]
Total finance lease liabilities	$ 680	$ 20,352			24,198
Future finance charges					(198)
Present value of finance lease liabilities					$ 24,000

Details of Significant Accou_22

Details of Significant Accounts - Pensions - Additional Information (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2020TWD ($)	Dec. 31, 2019USD ($)ExchangeRatePensionUnit	Dec. 31, 2019TWD ($)ExchangeRatePensionUnit	Dec. 31, 2018TWD ($)
Disclosure Of Defined Benefit Plans [Line Items]
Employer contribution to pension plan			2.00%	2.00%
Weighted average duration of the retirement plan			15 years	15 years
Percentage of employees' monthly salaries and wages to defined contribution pension plan			6.00%	6.00%
Pension costs under defined contribution pension plan			$ 242	$ 7,231	$ 8,843
Subsidiaries
Disclosure Of Defined Benefit Plans [Line Items]
Pension costs under defined contribution pension plan			$ 36	$ 1,065	$ 1,487
Events After Reporting Period
Disclosure Of Defined Benefit Plans [Line Items]
Expected contributions to the defined benefit pension plans	$ 6	$ 174
Top of Range
Disclosure Of Defined Benefit Plans [Line Items]
Number of units accrued | PensionUnit			45	45
First 15 Years
Disclosure Of Defined Benefit Plans [Line Items]
Number of units accrued			2	2
After 15 Years
Disclosure Of Defined Benefit Plans [Line Items]
Number of units accrued			1	1

Details of Significant Accou_23

Details of Significant Accounts - Summary of Amounts Recognized in Balance Sheet (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Net defined benefit liability	$ 187	$ 5,597	$ 5,504	$ 5,102
Present Value of Defined Benefit Obligations
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Net defined benefit liability	247	7,402	7,064	6,421
Fair Value of Plan Assets
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Net defined benefit liability	$ (60)	$ (1,805)	$ (1,560)	$ 1,319

Details of Significant Accou_24

Details of Significant Accounts - Summary of Net Defined benefit Liablities (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Balance at January 1		$ 5,504	$ 5,102
Interest expense / income		60	66
Payments from plan, net defined benefit liability (asset)		5,564	5,168
Remeasurements:
Change in financial assumptions		304	162
Experience adjustments		(93)	365
Remeasurements, total		211	527
Pension fund contribution		(178)	(191)
Balance at December 31	$ 187	5,597	5,504
Present Value of Defined Benefit Obligations
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Balance at January 1		7,064	6,421
Interest expense / income		77	83
Payments from plan, net defined benefit liability (asset)		7,141	6,504
Remeasurements:
Change in financial assumptions		304	162
Experience adjustments		(43)	398
Remeasurements, total		261	560
Pension fund contribution		0
Balance at December 31	247	7,402	7,064
Fair Value of Plan Assets
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Balance at January 1		(1,560)	1,319
Interest expense / income		(17)	(17)
Payments from plan, net defined benefit liability (asset)		(1,577)	(1,336)
Remeasurements:
Change in financial assumptions		0
Experience adjustments		(50)	(33)
Remeasurements, total		(50)	(33)
Pension fund contribution		(178)	(191)
Balance at December 31	$ (60)	$ (1,805)	$ (1,560)

Details of Significant Accou_25

Details of Significant Accounts - Summary of Principal Actuarial Assumptions (Details)	Dec. 31, 2019	Dec. 31, 2018
Disclosure of defined benefit plans [abstract]
Discount rate	0.70%	1.10%
Future salary increases	2.00%	2.00%

Details of Significant Accou_26

Details of Significant Accounts - Sensitivity Analysis of Actuarial Assumption (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Discount Rate
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Assumption - 0.25% increase	$ 6	$ 192	$ 201
Assumption - 0.25% decrease	7	198	209
Future Salary Increases
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Assumption - 0.25% increase	6	176	189
Assumption - 0.25% decrease	$ 6	$ 172	$ 183

Details of Significant Accou_27

Details of Significant Accounts - Sensitivity Analysis of Actuarial Assumption (Parenthetical) (Details)	Dec. 31, 2019	Dec. 31, 2018
Discount Rate
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Assumption rate, increase	0.25%	0.25%
Assumption rate, decrease	0.25%	0.25%
Future Salary Increases
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Assumption rate, increase	0.25%	0.25%
Assumption rate, decrease	0.25%	0.25%

Details of Significant Accou_28

Details of Significant Accounts - Summary of Analysis of Timing of Future Pension Payment (Details) - 12 months ended Dec. 31, 2019 $ in Thousands, $ in Thousands	USD ($)	TWD ($)
Disclosure Of Defined Benefit Plans [Line Items]
Future pension payment	$ 125	$ 3,740
Within 1 Year
Disclosure Of Defined Benefit Plans [Line Items]
Future pension payment	0	0
1-2 Year(s)
Disclosure Of Defined Benefit Plans [Line Items]
Future pension payment	9	257
2-5 Years
Disclosure Of Defined Benefit Plans [Line Items]
Future pension payment	10	307
6-10 Years
Disclosure Of Defined Benefit Plans [Line Items]
Future pension payment	$ 106	$ 3,176

Details of Significant Accou_29

Details of Significant Accounts - Summary of Equity-Settled Share-Based Payment Arrangements (Details)	12 Months Ended
	Dec. 31, 2019shares
Employee stock options granted 2012.05.08
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	63
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2013.11.14
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	883
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2014.03.20
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	153
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2014.08.15
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	82
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2015.02.26
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	1,102
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2015.04.30
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	16
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2015.05.04
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	35
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2015.07.30
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	50
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2015.10.29
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	180
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2016.02.25
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	1,391
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2016.08.11
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	140
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2016.11.03
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	73
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2018.06.29
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	1,320
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2018.07.02
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	65
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2019.03.07
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	115
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2019.05.08
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	300
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Restricted stocks to employees granted 2017.11.16
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	500
Contract period	3 years
Restricted stocks to employees granted 2018.07.02
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	50
Contract period	3 years

Details of Significant Accou_30

Details of Significant Accounts - Summary of Equity-Settled Share-Based Payment Arrangements (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2019
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Monthly increment ratio of percentage of options vested employees are entitled to for next 24 months	2.08%
Later Than One Year But Not Later Than Two Years
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Percentage of options vested to which employees are entitled	50.00%
Within Four Year Service
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Percentage of options vested to which employees are entitled	100.00%
1 Year
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based payment arrangements, percentage of share offer	20.00%
Share-based payment arrangements, percentage of share offer	20.00%
2 Years
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based payment arrangements, percentage of share offer	30.00%
Share-based payment arrangements, percentage of share offer	30.00%
3 Years
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based payment arrangements, percentage of share offer	50.00%
Share-based payment arrangements, percentage of share offer	50.00%

Details of Significant Accou_31

Details of Significant Accounts - Summary of Employee Stock Options (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2019shares$ / shares	Dec. 31, 2019shares$ / shares$ / shares	Dec. 31, 2018shares$ / shares	Dec. 31, 2018shares$ / shares$ / shares	Dec. 31, 2017shares$ / shares	Dec. 31, 2019shares$ / shares
Disclosure Of Significant Accounting Policies [Abstract]
Number of units, Options outstanding at beginning of the year	3,729	3,729	3,513	3,513	4,168
Number of units, Options granted	415	415	1,385	1,385
Number of units, Options expired	(171)	(171)	(831)	(831)
Number of units, Options forfeited	(749)	(749)	(338)	(338)	(655)
Number of units, Options outstanding at end of the year	3,224	3,224	3,729	3,729	3,513
Number of units, Options exercisable at end of the year	1,669	1,669	1,957	1,957	1,844	1,669
Number of units, Options permitted but not yet granted at end of the year			415	415
Weighted-average exercise price, Options outstanding at beginning of the year | (per share)	$ 152	$ 5	$ 239		$ 231
Weighted-average exercise price, Options granted | (per share)	93	3	101
Weighted-average exercise price, Options expired | (per share)	232	8	379
Weighted-average exercise price, Options forfeited | (per share)	138	5	196		189
Weighted-average exercise price, Options outstanding at end of the year | (per share)	134	$ 4	152	$ 5	239
Weighted-average exercise price, Options exercisable at end of the year | (per share)	$ 167	$ 167	$ 188	$ 188	$ 301	$ 6

Details of Significant Accou_32

Details of Significant Accounts - Summary of Restricted Stocks to Employees (Details) - Restricted Stocks - shares shares in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
At January 1	422	500	111
Granted for the year (Note 1)	0	50	500
Expired for the year (Note 2)	(56)	(35)	(31)
Vested/restrictions removed for the year	(139)	(93)	(80)
At December 31	227	422	500

Details of Significant Accou_33

Details of Significant Accounts - Summary of Restricted Stocks to Employees (Details) (Parenthetical) (Details)	Dec. 31, 2019$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Subscription Price	$ 42.45
Restricted Stocks
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Subscription Price	$ 10

Details of Significant Accou_34

Details of Significant Accounts - Share-based Payment - Additional Information (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Significant Accounting Policies [Abstract]
Stock options exercised	0	0	0

Details of Significant Accou_35

Details of Significant Accounts - Expiry Date and Exercise Price of Stock Options Outstanding (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2019shares$ / shares	Dec. 31, 2018shares$ / shares	Dec. 31, 2019shares$ / shares	Dec. 31, 2018shares$ / shares	Dec. 31, 2017shares$ / shares	Dec. 31, 2016shares$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity (in thousands)	3,224	3,729	3,224	3,729	3,513	4,168
Exercise price (in dollars) | (per share)	$ 134	$ 152	$ 4	$ 5	$ 239	$ 231
Number of units, Options exercisable at end of the year	1,669	1,957	1,669	1,957	1,844
Weighted-average exercise price, Options exercisable at end of the year | (per share)	$ 167	$ 188	$ 6		$ 301
Expiry Date and Exercise Price of Stock Options One
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) | (per share)	$ 207.3	$ 249.7	$ 6.93
Quantity (in thousands)	671	119	671	119
Remaining contractual life (years)	1 month 27 days	2 months 19 days
Exercise price (in dollars) | (per share)	$ 207.3	$ 249.7	$ 6.93
Number of units, Options exercisable at end of the year	671	119	671	119
Weighted-average exercise price, Options exercisable at end of the year | (per share)	$ 207.3	$ 249.7	$ 6.93
Expiry Date and Exercise Price of Stock Options Two
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) | (per share)	$ 191	$ 191.7	$ 6.39
Quantity (in thousands)	8	52	8	52
Remaining contractual life (years)	3 months 29 days	7 months 13 days
Exercise price (in dollars) | (per share)	$ 191	$ 191.7	$ 6.39
Number of units, Options exercisable at end of the year	8	52	8	52
Weighted-average exercise price, Options exercisable at end of the year | (per share)	$ 191	$ 191.7	$ 6.39
Expiry Date and Exercise Price of Stock Options Three
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) | (per share)	$ 191	$ 227.3	$ 6.39
Quantity (in thousands)	35	820	35	820
Remaining contractual life (years)	4 months 2 days	1 year 1 month 27 days
Exercise price (in dollars) | (per share)	$ 191	$ 227.3	$ 6.39
Number of units, Options exercisable at end of the year	35	787	35	787
Weighted-average exercise price, Options exercisable at end of the year | (per share)	$ 191	$ 227.3	$ 6.39
Expiry Date and Exercise Price of Stock Options Four
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) | (per share)	$ 132.7	$ 208.4	$ 4.44
Quantity (in thousands)	30	15	30	15
Remaining contractual life (years)	6 months 29 days	1 year 3 months 29 days
Exercise price (in dollars) | (per share)	$ 132.7	$ 208.4	$ 4.44
Number of units, Options exercisable at end of the year	30	14	30	14
Weighted-average exercise price, Options exercisable at end of the year | (per share)	$ 132.7	$ 208.4	$ 4.44
Expiry Date and Exercise Price of Stock Options Five
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) | (per share)	$ 127.5	$ 208.4	$ 4.26
Quantity (in thousands)	120	35	120	35
Remaining contractual life (years)	9 months 29 days	1 year 4 months 2 days
Exercise price (in dollars) | (per share)	$ 127.5	$ 208.4	$ 4.26
Number of units, Options exercisable at end of the year	120	31	120	31
Weighted-average exercise price, Options exercisable at end of the year | (per share)	$ 127.5	$ 208.4	$ 4.26
Expiry Date and Exercise Price of Stock Options Six
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) | (per share)	$ 141.1	$ 140.8	$ 4.72
Quantity (in thousands)	792	38	792	38
Remaining contractual life (years)	1 year 1 month 27 days	1 year 6 months 29 days
Exercise price (in dollars) | (per share)	$ 141.1	$ 140.8	$ 4.72
Number of units, Options exercisable at end of the year	760	33	760	33
Weighted-average exercise price, Options exercisable at end of the year | (per share)	$ 141.1	$ 140.8	$ 4.72
Expiry Date and Exercise Price of Stock Options Seven
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) | (per share)	$ 118	$ 134.7	$ 3.95
Quantity (in thousands)	8	138	8	138
Remaining contractual life (years)	1 year 7 months 13 days	1 year 9 months 29 days
Exercise price (in dollars) | (per share)	$ 118	$ 134.7	$ 3.95
Number of units, Options exercisable at end of the year	7	109	7	109
Weighted-average exercise price, Options exercisable at end of the year | (per share)	$ 118	$ 134.7	$ 3.95
Expiry Date and Exercise Price of Stock Options Eight
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) | (per share)	$ 113.1	$ 150.5	$ 3.78
Quantity (in thousands)	50	1,063	50	1,063
Remaining contractual life (years)	1 year 10 months 6 days	2 years 1 month 24 days
Exercise price (in dollars) | (per share)	$ 113.1	$ 150.5	$ 3.78
Number of units, Options exercisable at end of the year	38	758	38	758
Weighted-average exercise price, Options exercisable at end of the year | (per share)	$ 113.1	$ 150.5	$ 3.78
Expiry Date and Exercise Price of Stock Options Nine
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) | (per share)	$ 98.4	$ 123.7	$ 3.29
Quantity (in thousands)	1,215	28	1,215	28
Remaining contractual life (years)	3 years 6 months	2 years 7 months 9 days
Exercise price (in dollars) | (per share)	$ 98.4	$ 123.7	$ 3.29
Number of units, Options exercisable at end of the year		16		16
Weighted-average exercise price, Options exercisable at end of the year | $ / shares		$ 123.7
Expiry Date and Exercise Price of Stock Options Ten
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) | (per share)	$ 96.6	$ 118	$ 3.23
Quantity (in thousands)	75	61	75	61
Remaining contractual life (years)	4 years 2 months 8 days	2 years 10 months 2 days
Exercise price (in dollars) | (per share)	$ 96.6	$ 118	$ 3.23
Number of units, Options exercisable at end of the year		38		38
Weighted-average exercise price, Options exercisable at end of the year | $ / shares		$ 118
Expiry Date and Exercise Price of Stock Options Eleven
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) | (per share)	$ 90.6	$ 99.2	$ 3.03
Quantity (in thousands)	220	1,295	220	1,295
Remaining contractual life (years)	4 years 4 months 9 days	4 years 5 months 26 days
Exercise price (in dollars) | (per share)	$ 90.6	$ 99.2	$ 3.03
Expiry Date and Exercise Price of Stock Options Twelve
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) | $ / shares		$ 101.2
Quantity (in thousands)		65		65
Remaining contractual life (years)		4 years 6 months
Exercise price (in dollars) | $ / shares		$ 101.2

Details of Significant Accou_36

Details of Significant Accounts - Summary of Fair Value of Stock Options Measured Using Black-Scholes Option-pricing Model (Details) - Employee Stock Options	May 08, 2019$ / shares	May 08, 2019$ / shares	Mar. 07, 2019$ / shares	Mar. 07, 2019$ / shares	Jul. 02, 2018$ / shares	Jun. 29, 2018$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Per share exercise price | (per share)	$ 91.3	$ 3.05	$ 97.4	$ 3.26	$ 102.5	$ 100.5
Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	38.85%	38.85%	41.76%	41.76%	43.60%	43.59%
Risk-free interest rate	0.57%	0.57%	0.62%	0.62%	0.65%	0.65%
Expected life (years)	3 years 6 months	3 years 6 months	3 years 6 months	3 years 6 months	3 years 6 months	3 years 6 months
Weighted average stock options fair value | (per share)	$ 27	$ 0.9	$ 31	$ 1	$ 33	$ 33
Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	41.63%	41.63%	42.66%	42.66%	44.03%	44.04%
Risk-free interest rate	0.60%	0.60%	0.65%	0.65%	0.70%	0.69%
Expected life (years)	4 years 6 months	4 years 6 months	4 years 6 months	4 years 6 months	4 years 6 months	4 years 6 months
Weighted average stock options fair value | (per share)	$ 32	$ 1.1	$ 35	$ 1.2	$ 38	$ 37

Details of Significant Accou_37

Details of Significant Accounts - Summary of Expenses Incurred on Share-based Payment Transactions (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets [Abstract]
Equity-settled	$ 896	$ 26,793	$ 41,386	$ 57,149

Details of Significant Accou_38

Details of Significant Accounts - Summary of Provisions Decommissioning Liabilities (Details) - 12 months ended Dec. 31, 2019 - Provision for Decommissioning Restoration and Rehabilitation Costs $ in Thousands, $ in Thousands	USD ($)	TWD ($)
Disclosure Of Other Provisions [Line Items]
Beginning balance		$ 6,922
Unused amount reversed		(490)
Ending balance	$ 215	$ 6,432

Details of Significant Accou_39

Details of Significant Accounts - Summary of Analysis of Total Provisions (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Provision for decommissioning, restoration and rehabilitation costs [abstract]
Non-current	$ 215	$ 6,432	$ 6,922

Details of Significant Accou_40

Details of Significant Accounts - Provisions (Decommissioning Liabilities) - Additional Information (Details)	12 Months Ended
	Dec. 31, 2019
Bottom of Range
Disclosure Of Other Provisions [Line Items]
Provision expiration period	2 years
Top of Range
Disclosure Of Other Provisions [Line Items]
Provision expiration period	4 years

Details of Significant Accou_41

Details of Significant Accounts - Common Stock - Additional Information (Details)	1 Months Ended			2 Months Ended		3 Months Ended
	Dec. 31, 2019USD ($)shares$ / shares	Jul. 31, 2019shares	Nov. 30, 2018shares	Jul. 31, 2018shares	Aug. 31, 2017shares	Apr. 30, 2019shares	Nov. 30, 2017shares	Dec. 31, 2019TWD ($)$ / sharesshares	Oct. 24, 2019USD ($)$ / sharesshares	Oct. 24, 2019TWD ($)$ / sharesshares	Dec. 31, 2018TWD ($)shares	Dec. 31, 2017shares	May 31, 2017$ / shares	May 31, 2017$ / shares	Dec. 31, 2016shares	Jul. 31, 2014$ / shares
Disclosure Of Classes Of Share Capital [Line Items]
Total paid-in capital	$ 24,806,000							$ 741,939,000	$ 27,964,000	$ 836,400,000	$ 640,451,000
Authorized Share Capital	66,867,000							2,000,000,000
Additional paid-in capital	$ 24,806,000							$ 741,939,000
Par value per share | (per share)	$ 0.3							$ 10
Maximum number of shares to be issued through private placement	4,711,000							4,711,000
Amount raised through private placement | $								$ 200,000,000
Subscription Price | $ / shares								$ 42.45
Number of shares sold									10,200,000	10,200,000
Offering price per share | (per share)									$ 2.74	$ 82
Common Shares
Disclosure Of Classes Of Share Capital [Line Items]
Number of shares outstanding	74,189,000							74,189,000			64,045,000	56,199,000
Number of shares sold	74,194,000							74,194,000			64,045,000	56,199,000			55,730,000
Restricted Stocks
Disclosure Of Classes Of Share Capital [Line Items]
Subscription Price | (per share)													$ 10	$ 0.3		$ 2,000
Number of shares of employee restricted stocks granted	5,000	33,000	10,000	25,000	15,000	17,600	14,000
American Depositary Shares
Disclosure Of Classes Of Share Capital [Line Items]
Number of shares sold	3,915,550							3,915,550
Offering price per share | $ / shares	$ 5.80
American Depositary Shares | Common Shares
Disclosure Of Classes Of Share Capital [Line Items]
Number of shares outstanding	7,831,100							7,831,100
Percentage of shares outstanding	10.55%							10.55%
American Depositary Shares | Common Stock
Disclosure Of Classes Of Share Capital [Line Items]
Number of shares sold	7,831,100							7,831,100
Offering price per share | $ / shares								$ 89.32

Details of Significant Accou_42

Details of Significant Accounts - Summary of Movements in Common Shares (Details) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Common Shares
Disclosure Of Classes Of Share Capital [Line Items]
Beginning Balance	64,045,000	56,199,000	55,730,000
Issuance of Shares	10,200,000
Cancellation of employee restricted stocks	(5,000)
Ending balance	74,194,000	64,045,000	56,199,000
Number of shares outstanding	74,189,000	64,045,000	56,199,000
Common Shares | Restricted Stocks
Disclosure Of Classes Of Share Capital [Line Items]
Issuance of Shares		50,000	500,000
Cancellation of employee restricted stocks	(51,000)	(35,000)	(31,000)
American Depositary Shares
Disclosure Of Classes Of Share Capital [Line Items]
Ending balance	3,915,550
American Depositary Shares | Common Shares
Disclosure Of Classes Of Share Capital [Line Items]
Issuance of Shares		7,831,000
Number of shares outstanding	7,831,100

Details of Significant Accou_43

Details of Significant Accounts - Retained Earnings / Accumulated Deficit - Additional Information (Details) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Jun. 26, 2018	May 31, 2017
Retained Earnings Accumulated Deficit [Line Items]
Percentage of retained earnings set aside as legal reserve after deducting taxes, duties and prior year accumulated deficit	10.00%
Capital surplus to be used to cover accumulated deficit		$ 874,086	$ 824,662
Bottom of Range
Retained Earnings Accumulated Deficit [Line Items]
Cash dividends as percentage of dividends distributed	10.00%

Details of Significant Accou_44

Details of Significant Accounts - Summary of Operating Revenue (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Revenue [Abstract]
Revenue from contracts with customers	$ 6,992	$ 209,140	$ 62,324

Details of Significant Accou_45

Details of Significant Accounts - Operating Revenue - Disaggregation of Revenue from Contract with Customers (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers	$ 6,992	$ 209,140	$ 62,324
Royalty Revenue
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers	1,972	58,970	52,100
Authorization Collaboration and Development Revenue
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers	4,983	149,056	10,224
Other
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers	$ 37	1,114
At A Point in Time
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers		208,330	52,100
At A Point in Time | Royalty Revenue
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers		58,970	52,100
At A Point in Time | Authorization Collaboration and Development Revenue
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers		149,056
At A Point in Time | Other
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers		304
Over Time
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers		810	10,224
Over Time | Authorization Collaboration and Development Revenue
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers			$ 10,224
Over Time | Other
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers		$ 810

Details of Significant Accou_46

Details of Significant Accounts - Operating Revenue - Contract Assets and Contarct Liabilities (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Contract Assets And Contract Liabilities [Abstract]
Contract assets- authorization collaboration and development revenue			$ 2,283
Non-contract liabilities - authorization collaboration and development revenue	$ 360	$ 10,760

Details of Significant Accou_47

Details of Significant Accounts - Operaing Revenue - Revenue Recognised Included in Contract Liability (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018TWD ($)
Authorization Collaboration and Development Contract
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue recognized included in contract liability beginning of the year	$ 7,941

Details of Significant Accou_48

Details of Significant Accounts - Operating Revenue - Additional Information (Details) $ in Thousands, $ in Thousands	1 Months Ended				12 Months Ended
	Jan. 31, 2015USD ($)	Apr. 30, 2014USD ($)	Mar. 31, 2014USD ($)	Jan. 31, 2014USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Jun. 01, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Defined Benefit Plans [Line Items]
Upfront payment and future milestone payments							$ 49,000
Transaction price allocated to unsatisfied contracts					$ 360	$ 10,760
Sandoz AG
Disclosure Of Defined Benefit Plans [Line Items]
Non-refundable upfront payments received				$ 100
Aggregate milestone payments related to the Europe submission received	$ 2,275	$ 2,275	$ 2,275
TTY Biopharm Company Limited
Disclosure Of Defined Benefit Plans [Line Items]
Percentage of net product sales used as base of royalty payments					12.00%
Authorization Collaboration And Development Contract
Disclosure Of Defined Benefit Plans [Line Items]
Transaction price allocated to unsatisfied contracts						10,760			$ 37,716
Authorization Collaboration And Development Contract | Next Three Years
Disclosure Of Defined Benefit Plans [Line Items]
Transaction price allocated to unsatisfied contracts					$ 360	$ 10,760			$ 37,716
Kong Sansheng Medical Limited [Member]
Disclosure Of Defined Benefit Plans [Line Items]
Upfront payment received on development and sales milestones								$ 25,000

Details of Significant Accou_49

Details of Significant Accounts - Summary of Other Income and Expenses (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Disclosure Of Other Income Expenses [Abstract]
Government subsidy income (Note 1 and 2)	$ 47	$ 1,420	$ 21,100	$ 14,206
Others	489	14,629	5,128	6,942
Other income and expenses	$ 536	$ 16,049	$ 26,228	$ 21,148

Details of Significant Accou_50

Details of Significant Accounts - Summary of Other Income and Expenses (Parenthetical) (Details) $ in Thousands, $ in Thousands	1 Months Ended	12 Months Ended
	Aug. 31, 2018TWD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Other Income Expense [Line Items]
Government subsidy income		$ 47	$ 1,420	$ 21,100	$ 14,206
TLC Biopharmaceuticals, Pty Ltd.
Disclosure Of Other Income Expense [Line Items]
Government subsidy income	$ 13,485
Institute for Information Industry
Disclosure Of Other Income Expense [Line Items]
Government subsidy income		$ 47	$ 1,420	$ 7,615	$ 14,206
Institute for Information Industry | Other Receivables
Disclosure Of Other Income Expense [Line Items]
Receivable from government subsidy						$ 47	$ 1,420

Details of Significant Accou_51

Details of Significant Accounts - Summary of Other Gains and Losses (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Disclosure Of Other Gains And Losses [Abstract]
Net currency exchange gain (loss)	$ 486	$ 14,515	$ (2,986)	$ 2,632
Other gains (losses)	(2)	(53)	1,478	20
Total other gains (losses)	$ 484	$ 14,462	$ (1,508)	$ 2,652

Details of Significant Accou_52

Details of Significant Accounts - Summary of Finance Costs (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Miscellaneous Liabilities [Abstract]
Bank borrowings	$ 713	$ 21,333	$ 9,379	$ 2,255
Financial lease liabilities	78	2,323	507	1,130
Lease liabilities	78	2,323
Finance costs	$ 791	$ 23,656	$ 9,886	$ 3,385

Details of Significant Accou_53

Details of Significant Accounts - Summary of Expenses by Nature (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Expense By Nature [Abstract]
Employee benefit expenses	$ 8,973	$ 268,381	$ 314,655	$ 323,991
Depreciation charges	2,165	64,754	39,315	41,926
Amortization charges	$ 222	$ 6,648	$ 8,144	$ 10,570

Details of Significant Accou_54

Details of Significant Accounts - Summary of Employee Benefit Expenses (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Disclosure Of Employee Benefit Expenses [Abstract]
Wages and salaries	$ 7,026	$ 210,140	$ 234,735	$ 225,633
Share-based payment compensation costs	896	26,793	41,386	57,149
Labor and health insurance fees	541	16,177	19,026	19,117
Pension costs	279	8,356	10,396	10,245
Other personnel expenses	231	6,915	9,112	11,847
Employee benefit expenses	$ 8,973	$ 268,381	$ 314,655	$ 323,991

Details of Significant Accou_55

Details of Significant Accounts - Employee Benefit Expenses - Additional Information (Details)	12 Months Ended
	Dec. 31, 2019
Bottom of Range
Disclosure Of Employee Benefit Expenses [Line Items]
Ratio of profit distributable as employees' compensation after covering accumulated deficit	2.00%
Ratio of profit distributable as directors' and supervisors' remuneration after covering accumulated deficit	2.00%
Top of Range
Disclosure Of Employee Benefit Expenses [Line Items]
Ratio of profit distributable as employees' compensation after covering accumulated deficit	8.00%

Details of Significant Accou_56

Details of Significant Accounts - Summary of Components of Income Tax Expense (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Current income tax:
Current income tax on profits for the year	$ 30	$ 906	$ 538	$ 735
Prior year income tax underestimation	107	3,214	329	133
Total current income tax	138	4,120	867	868
Deferred income tax:
Origination and reversal of temporary differences				83
Tax expense (income), continuing operations	$ 138	$ 4,120	$ 867	$ 951

Details of Significant Accou_57

Details of Significant Accounts - Summary of Reconciliation Between Income Tax Expense and Accounting Profit (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract]
Tax calculated based on profit (loss) before tax and statutory tax rate (Note)	$ 5,372	$ 160,680	$ 180,141	$ 148,412
Effect of different tax rates in countries in which the group operates	3	83	300	573
Tax effect of amounts which are not (taxable) deductible in calculating taxable income				83
Taxable loss not recognized as deferred tax assets	5,400	161,503	180,379	148,574
Prior year income tax underestimation	107	3,214	329	133
Tax expense (income), continuing operations	$ 138	$ 4,120	$ 867	$ 951

Details of Significant Accou_58

Details of Significant Accounts - Summary of Reconciliation Between Income Tax Expense and Accounting Profit (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract]
Applicable tax rate in the parent company's country	20.00%	20.00%	17.00%

Details of Significant Accou_59

Details of Significant Accounts - Summary of Deferred Income Tax Assets Or Liabilities As a Result of Temporary Differences (Details) - Temporary Differences $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Reconciliation Of Changes In Deferred Tax Liability Asset [Line Items]
Beginning balance		$ 79	$ 81	$ 164
Recognized in profit or loss				83
Recognized in other comprehensive income		3	2
Ending balance	$ 3	$ 76	$ 79	$ 81

Details of Significant Accou_60

Details of Significant Accounts - Details of Investment Tax Credits and Unrecognized Deferred Tax Assets (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unrecognized deferred income tax assets	$ 185,128	$ 5,537,167	$ 4,966,727
Research and Development Expenditure
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused credits	18,371	549,466	358,394
Unrecognized deferred income tax assets	18,371	549,466	358,394
Employees' Development and Training
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused credits	2	72	72
Unrecognized deferred income tax assets	$ 2	$ 72	$ 72

Details of Significant Accou_61

Details of Significant Accounts - Summary of Expiration Dates of Unused Loss Carryforward and Amounts of Unrecognized Deductible Amounts (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 185,128	$ 4,966,727	$ 5,537,167
Unused amount	185,128	4,966,727	5,537,167
Unrecognized deferred income tax assets	185,128	4,966,727	5,537,167
2019
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed		136,642
Unused amount		136,642
Unrecognized deferred income tax assets		$ 136,642
Expiry year		2019
2020
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	6,560	$ 196,215	196,215
Unused amount	6,560	196,215	196,215
Unrecognized deferred income tax assets	$ 6,560	$ 196,215	196,215
Expiry year	2020	2020
2021
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 7,118	$ 212,903	212,903
Unused amount	7,118	212,903	212,903
Unrecognized deferred income tax assets	$ 7,118	$ 212,903	212,903
Expiry year	2021	2021
2022
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 6,284	$ 187,946	187,946
Unused amount	6,284	187,946	187,946
Unrecognized deferred income tax assets	$ 6,284	$ 187,946	187,946
Expiry year	2022	2022
2023
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 13,635	$ 407,816	407,816
Unused amount	13,635	407,816	407,816
Unrecognized deferred income tax assets	$ 13,635	$ 407,816	407,816
Expiry year	2023	2023
2024
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 21,140	$ 632,283	632,283
Unused amount	21,140	632,283	632,283
Unrecognized deferred income tax assets	$ 21,140	$ 632,283	632,283
Expiry year	2024	2024
2025
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 21,725	$ 649,799	649,799
Unused amount	21,725	649,799	649,799
Unrecognized deferred income tax assets	$ 21,725	$ 649,799	649,799
Expiry year	2025	2025
2026
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 26,492	$ 792,388	792,388
Unused amount	26,492	792,388	792,388
Unrecognized deferred income tax assets	$ 26,492	$ 792,388	792,388
Expiry year	2026	2026
2027
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 27,838	$ 832,622	832,622
Unused amount	27,838	832,622	832,622
Unrecognized deferred income tax assets	$ 27,838	$ 832,622	832,622
Expiry year	2027	2027
2028
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 29,107	$ 918,113	870,584
Unused amount	29,107	918,113	870,584
Unrecognized deferred income tax assets	$ 29,107	$ 918,113	870,584
Expiry year	2028	2028
2029
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 25,229		754,611
Unused amount	25,229		754,611
Unrecognized deferred income tax assets	$ 25,229		$ 754,611
Expiry year	2029

Details of Significant Accou_62

Details of Significant Accounts - Income Tax - Additional Information (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused tax losses not recognized as deferred income tax assets	$ 185,128	$ 5,537,167	$ 4,966,727
TLC Biopharmaceuticals, Inc.
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused tax losses not recognized as deferred income tax assets	$ 951	$ 28,438	$ 29,984

Details of Significant Accou_63

Details of Significant Accounts - Summary of the Amounts of Deductible Temporary Differences That were Not Recognized as Deferred Income Tax Assets (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Deductible temporary differences	$ 2,816	$ 84,234	$ 85,337

Details of Significant Accou_64

Details of Significant Accounts - Summary of Loss Per Share (Details) $ / shares in Units, $ / shares in Units, shares in Thousands, $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2019TWD ($)$ / sharesshares	Dec. 31, 2018TWD ($)$ / sharesshares	Dec. 31, 2017TWD ($)$ / sharesshares
Earnings Per Share [Line Items]
Loss attributable to common shareholders of the Company, amount after tax	$ 26,999	$ 807,522	$ 901,574	$ 873,962
Loss attributable to common shareholders of the Company plus assumed conversion of all dilutive potential common shares, amount after tax	$ 26,999	$ 807,522	$ 901,574	$ 873,962
Weighted average number of common shares outstanding (in thousands of shares)	65,545	65,545	62,719	55,489
Weighted average number of common shares outstanding (in thousands of shares)	65,545	65,545	62,719	55,489
Basic loss per share | (per share)	$ 0.41	$ 12.32	$ (14.37)	$ (15.75)
Diluted loss per share | (per share)	$ 0.41	$ 12.32	$ (14.37)	$ (15.75)

Details of Significant Accou_65

Details of Significant Accounts - Summary of Investing Activities with Partial Cash Payments (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Disclosure Of Trade And Receivables [Abstract]
Acquisition of property, plant and equipment (including transfers)	$ 179	$ 5,337	$ 42,213	$ 17,237
Add: Opening balance of payables on machinery, equipment, and intangible assets	110	3,303		1,229
Ending balance of prepayments for equipment	2,502	74,841	27,942	923
Opening balance of prepayments for equipment being transferred to other expenses			780
Opening balance of prepayments for equipment being transferred to intangible assets	8	243		227
Less: Ending balance of payables on machinery, equipment, and intangible assets	(6)	(190)	(3,303)
Opening balance of prepayments for equipment	(934)	(27,942)	(923)	(1,483)
Cash paid	1,859	55,592	66,709	18,133
Acquisition of intangible assets (including transfers)	148	4,420	3,537	5,933
Add: Opening balance of payable on machinery, equipment, and intangible assets	12	374		1,495
Less: Ending balance of payables on machinery, equipment, and intangible assets	(2)	(74)	(374)
Opening balance of prepayments for equipment	(8)	(243)		(227)
Cash paid	$ 150	$ 4,477	$ 3,163	$ 7,201

Details of Significant Accou_66

Details of Significant Accounts - Changes in Liabilities from Financing Activities (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance		$ 528,757	$ 168,050	$ 168,250
Changes in cash flow from financing activities		(94,203)	360,107	(200)
Additions		1,770
Changes in other non-cash items		(183)	600
Ending Balance	$ 17,023	509,162	528,757	168,050
Short-term borrowings
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance		46,000	46,000	46,000
Ending Balance	1,538	46,000	46,000	46,000
Long-term borrowings
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance		434,757	70,050	71,750
Changes in cash flow from financing activities		(56,425)	364,107	(1,700)
Changes in other non-cash items		(7,679)	600
Ending Balance	12,392	370,653	434,757	70,050
Financial lease liabilities
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance		48,000	52,000	50,500
Changes in cash flow from financing activities		(37,778)	(4,000)	1,500
Additions		1,770
Changes in other non-cash items		7,496
Ending Balance	$ 3,093	92,509	48,000	$ 52,000
Previous standard
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance		528,757
Ending Balance			528,757
Previous standard | Short-term borrowings
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance		46,000
Ending Balance			46,000
Previous standard | Long-term borrowings
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance		434,757
Ending Balance			434,757
Previous standard | Financial lease liabilities
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance		48,000
Ending Balance			48,000
Effect on initial application of IFRS16
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance		73,021
Ending Balance			73,021
Effect on initial application of IFRS16 | Financial lease liabilities
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance		73,021
Ending Balance			73,021
Adjusted
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance		601,778
Ending Balance			601,778
Adjusted | Short-term borrowings
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance		46,000
Ending Balance			46,000
Adjusted | Long-term borrowings
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance		434,757
Ending Balance			434,757
Adjusted | Financial lease liabilities
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance		$ 121,021
Ending Balance			$ 121,021

Related Party Transactions - Su

Related Party Transactions - Summary of Key Management Personnel Compensation (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Related Party Transactions [Abstract]
Salaries and other short-term employee benefits	$ 1,293	$ 38,684	$ 38,227	$ 33,072
Post-employment benefits	18	522	486	432
Share-based payments	209	6,264	9,366	8,120
Key management personnel compensation	$ 1,520	$ 45,470	$ 48,079	$ 41,624

Pledged Assets - Summary of Ple

Pledged Assets - Summary of Pledged Assets (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Pledged Assets [Line Items]
Property, plant and equipment	$ 1,264	$ 37,822	$ 38,478
Land
Disclosure Of Pledged Assets [Line Items]
Property, plant and equipment	500	14,962	14,962
Buildings
Disclosure Of Pledged Assets [Line Items]
Property, plant and equipment	$ 764	$ 22,860	$ 23,516

Significant Contingent Liabil_3

Significant Contingent Liabilities and Unrecognized Contract Commitments - Summary Capital Expenditure Contracted for but Not Yet Incurred and are Cancelable (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Capital Commitments [Abstract]
Property, plant and equipment	$ 305	$ 9,109	$ 11,037

Significant Contingent Liabil_4

Significant Contingent Liabilities and Unrecognized Contract Commitments - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)
Sutter West Bay Hospitals
Disclosure Of Contingent Liabilities And Commitments [Line Items]
Royalty charge	$ 300
Patent usage fee	10
Royalty paid	$ 100
Bottom of Range
Disclosure Of Contingent Liabilities And Commitments [Line Items]
Operating lease, lease terms of offices	1 year
Top of Range
Disclosure Of Contingent Liabilities And Commitments [Line Items]
Operating lease, lease terms of offices	5 years
Top of Range | TWI Pharmaceuticals, Inc
Disclosure Of Contingent Liabilities And Commitments [Line Items]
Royalty charge	$ 5,000

Significant Contingent Liabil_5

Significant Contingent Liabilities and Unrecognized Contract Commitments - Summary of Future Aggregate Minimum Lease Payments (Details) $ in Thousands, $ in Thousands	Jan. 01, 2019USD ($)	Jan. 01, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Aggregate minimum lease payments	$ 2,611	$ 78,102	$ 78,102
Not Later Than One Year
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Aggregate minimum lease payments			31,787
Later Than One Year But Not Later Than Five Years
Disclosure Of Finance Lease And Operating Lease By Lessee [Line Items]
Aggregate minimum lease payments			$ 46,315

Significant Contingent Liabil_6

Significant Contingent Liabilities and Unrecognized Contract Commitments - Summary of Outstanding Commitments on Purchase Agreements (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Commitments [Abstract]
Cancelable outstanding commitments on purchase agreements for research and manufacturing of medicines	$ 4,349	$ 130,089	$ 120,707

Significant Contingent Liabil_7

Significant Contingent Liabilities and Unrecognized Contract Commitments - Summary of Outstanding Commitments on Research and Development (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Commitments [Abstract]
Cancelable outstanding commitments on research and development	$ 43,861	$ 1,311,875	$ 603,178

Events After the Reporting Pe_2

Events After the Reporting Period - Additional Information (Details)	Dec. 31, 2019$ / shares	Dec. 31, 2019$ / shares	Dec. 20, 2019$ / sharesshares	Dec. 20, 2019$ / sharesshares	Oct. 24, 2019shares
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of shares issued					10,200,000
Common stock, par value | (per share)	$ 10	$ 0.3
Common Shares [member]
Disclosure Of Nonadjusting Events After Reporting Period [Line Items]
Number of shares issued			30,000,000	30,000,000
Common stock, par value | (per share)			$ 10	$ 0.33

Others - Summary of Gearing Rat

Others - Summary of Gearing Ratios (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Others [Abstract]
Total debt	$ 22,202	$ 664,068	$ 748,725
Total capital	$ 24,806	$ 741,939	$ 640,451
Debt ratio	89.50%	89.50%	116.91%

Others - Schedule of Financial

Others - Schedule of Financial Assets and Liabilities by Category (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Jan. 01, 2019USD ($)	Jan. 01, 2019TWD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)	Dec. 31, 2016TWD ($)
Others [Line Items]
Cash and cash equivalents	$ 34,232	$ 1,023,874			$ 26,997	$ 807,484	$ 951,713	$ 1,798,800
Current financial assets at amortized cost						307,150
Accounts receivable, net	506	15,120				9,343
Short-term borrowings	1,538	46,000				46,000
Financial lease liabilities (including current portion)			$ 4,046	$ 121,021		48,781
Lease liabilities (including current portion)			$ 4,046	$ 121,021		48,781
Long-term borrowings	1,856	55,508				368,010
Financial Assets at Amortised Cost
Others [Line Items]
Cash and cash equivalents	34,232	1,023,874				807,484
Current financial assets at amortized cost						307,150
Accounts receivable, net	506	15,120				9,343
Other receivables	156	4,654				5,811
Refundable deposits	814	24,351				18,930
Financial assets	35,708	1,067,999				1,148,718
Financial Liabilities at Amortised cost
Others [Line Items]
Short-term borrowings	1,538	46,000				46,000
Other payables	4,382	131,064				206,268
Financial lease liabilities (including current portion)	3,093	92,509				48,000
Lease liabilities (including current portion)	3,093	92,509				48,000
Long-term borrowings	12,392	370,653				434,757
Financial liabilities	$ 21,405	$ 640,226				$ 735,025

Others - Summary of Information

Others - Summary of Information on Assets and Liabilities Denominated in Foreign Currencies whose Values Materially Affected by Exchange Rate Fluctuations (Details) $ in Thousands	Dec. 31, 2019USD ($)ExchangeRate	Dec. 31, 2019TWD ($)ExchangeRate	Dec. 31, 2019AUD ($)ExchangeRate	Dec. 31, 2018USD ($)ExchangeRate	Dec. 31, 2018TWD ($)ExchangeRate	Dec. 31, 2018AUD ($)ExchangeRate
Others [Line Items]
Exchange rate of NT to $1.00 | $		29.91
USD : NTD | Financial Liabilities Monetary Items
Others [Line Items]
Foreign currency amount financial liabilities | $	$ 13,493,000			$ 17,886,000
Exchange rate of NT to $1.00	29.980	29.980	29.980	30.715	30.715	30.715
Foreign currency amount financial liabilities book value	$ 13,525,000	$ 404,520,000			$ 549,368,000
USD : NTD | Financial Assets Monetary Items
Others [Line Items]
Foreign currency amount financial assets | $	$ 3,126,000			$ 29,933,000
Exchange rate of NT to $1.00	29.980	29.980	29.980	30.715	30.715	30.715
Foreign currency amount financial assets book value	$ 3,133,000	$ 93,717,000			$ 919,392,000
USD : NTD | Non Monetary Items
Others [Line Items]
Foreign currency amount non-monetary items | $	$ 1,671,000			$ 1,529,000
Exchange rate of NT to $1.00	29.980	29.980	29.980	30.715	30.715	30.715
Foreign currency amount non-monetary items book value	$ 1,675,000	$ 50,097,000			$ 46,963,000
AUD : NTD | Financial Liabilities Monetary Items
Others [Line Items]
Foreign currency amount financial liabilities	$ 1,687		$ 1,687			$ 2,544
Exchange rate of NT to $1.00	21.005	21.005	21.005	21.665	21.665	21.665
Foreign currency amount financial liabilities book value	$ 1,185,000	$ 35,435,000			$ 55,116,000
AUD : NTD | Non Monetary Items
Others [Line Items]
Foreign currency amount non-monetary items	$ 1,650		$ 1,650			$ 1,754
Exchange rate of NT to $1.00	21.005	21.005	21.005	21.665	21.665	21.665
Foreign currency amount non-monetary items book value	$ 1,159,000	$ 34,658,000			$ 38,000,000

Others - Summary of Analysis of

Others - Summary of Analysis of Foreign Currency Market Risk Arising from Significant Foreign Exchange Variation (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Others [Line Items]
Sensitivity analysis, Effect on profit or loss	$ 486	$ 14,515	$ (2,986)	$ 2,632
Financial Assets Monetary Items | USD : NTD
Others [Line Items]
Sensitivity analysis, Extent of variation	1.00%	1.00%	1.00%
Sensitivity analysis, Effect on profit or loss	$ 31	$ 937	$ 9,194
Non Monetary Items | USD : NTD
Others [Line Items]
Sensitivity analysis, Extent of variation	1.00%	1.00%	1.00%
Sensitivity analysis, Effect on other comprehensive income	$ 17	$ 501	$ 470
Non Monetary Items | AUD : NTD
Others [Line Items]
Sensitivity analysis, Extent of variation	1.00%	1.00%	1.00%
Sensitivity analysis, Effect on other comprehensive income	$ 12	$ 347	$ 380
Financial Liabilities Monetary Items | USD : NTD
Others [Line Items]
Sensitivity analysis, Extent of variation	1.00%	1.00%	1.00%
Sensitivity analysis, Effect on profit or loss	$ 135	$ 4,045	$ 5,494
Financial Liabilities Monetary Items | AUD : NTD
Others [Line Items]
Sensitivity analysis, Extent of variation	1.00%	1.00%	1.00%
Sensitivity analysis, Effect on profit or loss	$ 12	$ 354	$ 551

Others - Additional Information

Others - Additional Information (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Others [Line Items]
Unrealized exchange gain (loss) arising from significant foreign exchange variation	$ 486	$ 14,515	$ (2,986)	$ 2,632
Net loss description with regard to interest rate condition	At December 31, 2018 and 2019, if interest rate had been 0.2% higher/lower with all other conditions held constant, net loss for the years ended December 31, 2018 and 2019 would have been NT$653 thousand and NT$833 thousand (US$28 thousand) higher/lower, respectively.	At December 31, 2018 and 2019, if interest rate had been 0.2% higher/lower with all other conditions held constant, net loss for the years ended December 31, 2018 and 2019 would have been NT$653 thousand and NT$833 thousand (US$28 thousand) higher/lower, respectively.	At December 31, 2018 and 2019, if interest rate had been 0.2% higher/lower with all other conditions held constant, net loss for the years ended December 31, 2018 and 2019 would have been NT$653 thousand and NT$833 thousand (US$28 thousand) higher/lower, respectively.
Loss allowance			$ 18,132
If Interest Rates Had Been 0.2% Higher
Others [Line Items]
Change in net loss	$ 28	$ 833	653
If Interest Rates Had Been 0.2% Lower
Others [Line Items]
Change in net loss	28	833
Unrealized Exchange Gain (Loss) | Financial Assets Monetary Items
Others [Line Items]
Unrealized exchange gain (loss) arising from significant foreign exchange variation	$ 410	$ 12,271	$ 24	$ 329

Others - Non-Derivative Financi

Others - Non-Derivative Financial Liabilities Based on the Remaining Period at the Balance Sheet Date to the Contractual Maturity Date (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Jan. 01, 2019USD ($)	Jan. 01, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
Financial lease liabilities (including current portion)			$ 4,046	$ 121,021	$ 48,781
Between 1 and 2 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
Financial lease liabilities (including current portion)	$ 680	$ 20,352			24,198
Long-term borrowings (including current portion)	213	6,367			322,928
Between 2 and 3 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
Financial lease liabilities (including current portion)	252	7,523
Long-term borrowings (including current portion)	720	21,534			8,351
Between 3 and 5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
Financial lease liabilities (including current portion)	69	2,055
Long-term borrowings (including current portion)	173	5,180			24,210
Over 5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
Long-term borrowings (including current portion)	931	27,839			30,429
Within 1 Year
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
Short-term borrowings	1,568	46,897			46,761
Other payables	4,382	131,064			206,268
Financial lease liabilities (including current portion)	2,167	64,827			24,583
Long-term borrowings (including current portion)	$ 10,814	$ 323,437			$ 82,864

Segment Information - Additiona

Segment Information - Additional Information (Details)	12 Months Ended
	Dec. 31, 2019IndustrySegment
Disclosure Of Operating Segments [Abstract]
Number of industries in which business operates | Industry	1
Number of reportable operating segments | Segment	1

Segment Information - Summary o

Segment Information - Summary of Geographical Information (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Geographical Areas [Line Items]
Operating revenue	$ 6,992	$ 209,140	$ 62,324	$ 49,635
Non-current assets (Note)	8,891		210,217	183,395	$ 265,937
Taiwan
Disclosure Of Geographical Areas [Line Items]
Operating revenue	1,972	58,970	52,100	49,635
Non-current assets (Note)	8,249		202,724	176,727	246,719
China
Disclosure Of Geographical Areas [Line Items]
Operating revenue	4,775	142,840
Non-current assets (Note)			11	23
Others
Disclosure Of Geographical Areas [Line Items]
Operating revenue	245	$ 7,330	10,224
Non-current assets (Note)	$ 642		$ 7,482	$ 6,645	$ 19,218

Segment Information - Summary_2

Segment Information - Summary of Sales to Individual Customers Exceeding 10% of Revenue (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Disclosure Of Geographical Areas [Line Items]
Operating revenue	$ 6,992	$ 209,140	$ 62,324	$ 49,635
Customer D
Disclosure Of Geographical Areas [Line Items]
Operating revenue	4,776	142,840
Customer A
Disclosure Of Geographical Areas [Line Items]
Operating revenue	1,532	45,828	40,765	40,385
Customer B
Disclosure Of Geographical Areas [Line Items]
Operating revenue	$ 439	$ 13,142	11,335	$ 9,250
Customer F
Disclosure Of Geographical Areas [Line Items]
Operating revenue			$ 10,224