Taiwan Liposome 20-F30 Mar 212020 FY Annual report (foreign)Financial data

Company Profile

Cover Page

Cover Page	12 Months Ended
Cover Page	Dec. 31, 2020shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
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	84,154,934
Document Shell Company Report	false
Document Annual Report	true
Document Registration Statement	false
Document Transition Report	false
ICFR Auditor Attestation Flag	false
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Entity Address, Country	TW
Entity File Number	001-38746
Entity Incorporation, State or Country Code	F5
Entity Address, Address Line One	11F-1, No. 3 Yuanqu Street
Entity Address, City or Town	Taipei City
Entity Address, Address Line Two	Nangang District
Entity Address, Postal Zip Code	11503
Document Accounting Standard	International Financial Reporting Standards
Business Contact
Document Information [Line Items]
Entity Address, Country	TW
Entity Address, Address Line One	11F-1, No. 3 Yuanqu Street
Entity Address, City or Town	Taipei City
Entity Address, Address Line Two	Nangang District
Entity Address, Postal Zip Code	11503
Contact Personnel Name	George Yeh
Local Phone Number	2 2655 7377
City Area Code	+886
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	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Current Assets
Cash and cash equivalents	$ 1,342,667,000	$ 47,816	$ 1,023,874,000
Accounts receivable, net	9,287,000	331	15,120,000
Other receivables	25,489,000	908	4,654,000
Current income tax assets	571,000	20	982,000
Prepayments	53,963,000	1,922	50,984,000
Current assets	1,431,977,000	50,997	1,095,614,000
Non-current Assets
Property, plant and equipment	124,499,000	4,434	61,683,000
Right-of-use assets	65,554,000	2,334	107,611,000
Intangible assets	1,002,000	36	1,802,000
Deferred income tax assets		0	76,000
Other non-current assets	126,429,000	4,502	119,192,000
Non-current assets	317,484,000	11,306	290,364,000
Total Assets	1,749,461,000	62,303	1,385,978,000
Current Liabilities
Short-term borrowings	16,000,000	570	46,000,000
Other payables	189,141,000	6,736	131,064,000
Current income tax liabilities	31,000	1	0
Current lease liabilities	25,097,000	894	63,435,000
Other current liabilities	117,858,000	4,197	316,198,000
Current liabilities	348,127,000	12,398	556,697,000
Non-current Liabilities
Non-current contract liabilities	10,286,000	366	10,760,000
Long-term borrowings	469,076,000	16,705	55,508,000
Provisions for liabilities - non-current	6,432,000	229	6,432,000
Non-current lease liabilities	42,024,000	1,496	29,074,000
Other non-current liabilities	10,189,000	363	5,597,000
Non-current liabilities	538,007,000	19,159	107,371,000
Total Liabilities	886,134,000	31,557	664,068,000
Equity attributable to owners of parent
Common shares	841,549,000	29,970	741,939,000
Capital surplus	2,300,541,000	81,928	1,705,324,000
Accumulated deficit	(2,699,974,000)	(96,153)	(1,717,775,000)
Other equity interest	(4,194,000)	(149)	(7,578,000)
Equity attributable to owners of parent	437,922,000	15,596	721,910,000
Non-controlling interests	425,405,000	15,150	0
Total Equity	863,327,000	30,746	721,910,000
Total Liabilities and Equity	$ 1,749,461,000	$ 62,303	$ 1,385,978,000

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)$ / shares	Dec. 31, 2020USD ($)$ / shares	Dec. 31, 2019TWD ($)$ / shares	Dec. 31, 2018TWD ($)$ / shares
Statement Of Comprehensive Income [Abstract]
Operating revenue	$ 101,928	$ 3,630	$ 209,140	$ 62,324
Operating expenses
General and administrative expenses	(145,769)	(5,191)	(166,377)	(147,743)
Research and development expenses	(967,503)	(34,455)	(860,419)	(832,575)
Operating expenses	(1,113,272)	(39,646)	(1,026,796)	(980,318)
Other income and expenses	28,234	1,005	16,049	26,228
Operating loss	(983,110)	(35,011)	(801,607)	(891,766)
Non-operating income and expenses
Interest income	1,193	42	7,399	2,453
Other gains and losses	16,791	598	14,462	(1,508)
Finance costs	(17,051)	(607)	(23,656)	(9,886)
Non-operating income and expenses	933	33	(1,795)	(8,941)
Loss before income tax	(982,177)	(34,978)	(803,402)	(900,707)
Income tax expense	(1,132)	(40)	(4,120)	(867)
Net loss	(983,309)	(35,018)	(807,522)	(901,574)
Items that will not be reclassified to profit or loss
Remeasurement arising on defined benefit plans	(682)	(24)	(211)	(527)
Items that may be subsequently reclassified to profit or loss
Financial statement translation differences of foreign operations	944	33	(2,571)	(727)
Total other comprehensive (loss) income	262	9	(2,782)	(1,254)
Total comprehensive loss	(983,047)	(35,009)	(810,304)	(902,828)
Loss attributable to:
Owners of the parent	(981,517)	(34,954)	(807,522)	(901,574)
Non-controlling interests	(1,792)	(64)
Total comprehensive loss attributable to:
Owners of the parent	(981,255)	(34,945)	$ (810,304)	$ (902,828)
Non-controlling interests	$ (1,792)	$ (64)
Loss per share of common share
Basic loss per share (in dollars) \| (per share)	$ (12.42)	$ (0.44)	$ (12.32)	$ (14.37)
Diluted loss per share (in dollars) \| (per share)	$ (12.42)	$ (0.44)	$ (12.32)	$ (14.37)

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity $ in Thousands, $ in Thousands	TWD ($)	USD ($)	Common StockTWD ($)	Common StockUSD ($)	Additionalpaid-in CapitalTWD ($)	Additionalpaid-in CapitalUSD ($)	Treasury StocksTWD ($)	Treasury StocksUSD ($)	Share OptionsTWD ($)	Share OptionsUSD ($)	Restricted StocksTWD ($)	Restricted StocksUSD ($)	Accumulated DeficitTWD ($)	Accumulated DeficitUSD ($)	Exchange Difference on Translation of Foreign Financial StatementsTWD ($)	Exchange Difference on Translation of Foreign Financial StatementsUSD ($)	Unearned CompensationTWD ($)	Unearned CompensationUSD ($)	Equity Attributable to Owners of ParentTWD ($)	Equity Attributable to Owners of ParentUSD ($)	Non-controlling InterestTWD ($)	Non-controlling InterestUSD ($)
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 new standards at Dec. 31, 2017	(7,941)												(7,941)
Balance after adjustments at Dec. 31, 2017	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) income	(1,254)												(527)		(727)
Total comprehensive loss	(902,828)												(902,101)		(727)
Issuance of new share capital	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	(807,522)												(807,522)
Other comprehensive (loss) income	(2,782)												(211)		(2,571)
Total comprehensive loss	(810,304)												(807,733)		(2,571)
Issuance of new share capital	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	721,910		741,939		1,512,438		7,009		168,856		17,021		(1,717,775)		(5,010)		(2,568)		$ 721,910
Net loss	(983,309)	$ (35,018)											(981,517)						(981,517)		$ (1,792)
Other comprehensive (loss) income	262	9											(682)		944				262
Total comprehensive loss	(983,047)	(35,009)											(982,199)		944				(981,255)		(1,792)
Issuance of new share capital	680,000		100,000		580,000														680,000
Share-based payments	17,657								15,217								2,440		17,657
Share options forfeited					63,930				(63,930)
Cancellation of restricted stocks	(390)		(390)																(390)
Restricted stocks vested					11,586						(11,586)
Non-controlling interests	427,197																				427,197
Balance at Dec. 31, 2020	$ 863,327	$ 30,746	$ 841,549	$ 29,970	$ 2,167,954	$ 77,206	$ 7,009	$ 250	$ 120,143	$ 4,278	$ 5,435	$ 194	$ (2,699,974)	$ (96,153)	$ (4,066)	$ (145)	$ (128)	$ (4)	$ 437,922	$ 15,596	$ 425,405	$ 15,150

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, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
CASH FLOWS FROM OPERATING ACTIVITIES
Loss before tax	$ (982,177)	$ (34,978)	$ (803,402)	$ (900,707)
Adjustments to reconcile profit (loss) before income tax to net cash flows
Share-based payments	17,657	629	26,793	41,386
Depreciation	52,960	1,886	64,754	39,315
Amortization	3,207	114	6,648	8,144
Interest expense	17,051	607	23,656	9,886
Interest income	(1,193)	(42)	(7,399)	(2,453)
Gain on disposal of property, plant and equipment	(337)	(12)	(488)	(1,478)
Prepayments for equipment being transferred to other expense				780
Unrealized foreign exchange gains	(10,915)	(389)	(9,034)
Changes in operating assets
Current contract assets			2,283	(2,283)
Accounts receivable, net	5,833	208	(5,777)	(721)
Other receivables	(20,445)	(728)	839	14,158
Prepayments	(2,980)	(106)	3,789	17,475
Changes in operating liabilities
Current contract liabilities	(474)	(16)	10,760	(7,941)
Other payables	59,330	2,113	(72,744)	106,776
Other current liabilities	1,619	57	(222)	(366)
Other non-current liabilities	3,913	139	(118)	(124)
Cash outflow from operations	(856,951)	(30,518)	(759,662)	(678,153)
Interest received	1,255	45	7,717	2,210
Interest paid	(18,322)	(652)	(22,366)	(9,924)
Income tax paid	(1,172)	(42)	(4,120)	(488)
Tax refunds received			869	316
Net cash flows used in operating activities	(875,190)	(31,167)	(777,562)	(686,039)
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of current financial assets at amortized cost				(307,150)
Proceeds from disposal of current financial assets at amortized cost			308,505
Acquisition of property, plant and equipment	(32,503)	(1,158)	(55,592)	(66,709)
Proceeds from disposal of property, plant and equipment	348	12	1,584
Acquisition of intangible assets	(1,876)	(67)	(4,477)	(3,163)
Decrease (increase) in refundable deposits	(1,412)	(50)	2,171	8,258
Net cash flows (used in) provided by investing activities	(35,443)	(1,263)	252,191	(368,764)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from short-term borrowings	30,000	1,068	30,000	46,000
Payments of short-term borrowings	(60,000)	(2,137)	(30,000)	(46,000)
Proceeds from long-term borrowings	599,880	21,363		731,580
Payments of long-term borrowings	(375,356)	(13,367)	(56,425)	(366,874)
Proceeds from finance lease liabilities			30,000	40,000
Payments of finance lease liabilities	(73,194)	(2,607)	(65,455)	(44,000)
Proceeds from issuance of new share capital	680,000	24,217	836,400	550,857
Issuance of restricted stocks to employees				500
Cancellation of restricted stocks	(390)	(14)	(512)	(350)
Proceeds from non-controlling interests' investment in subsidiary	427,197	15,214
Net cash flows from financing activities	1,228,137	43,737	744,008	911,713
Effect from foreign currency exchange	1,289	46	(2,247)	(1,139)
Net (decrease) increase in cash and cash equivalents	318,793	11,353	216,390	(144,229)
Cash and cash equivalents at beginning of year	1,023,874	36,463	807,484	951,713
Cash and cash equivalents at end of year	$ 1,342,667	$ 47,816	$ 1,023,874	$ 807,484

History and Organization

History and Organization	12 Months Ended
History and Organization	Dec. 31, 2020
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 attributable to owners of the parent of NT$981.517 million (US$34,954 As of December 31, 2020, the Company had cash and cash equivalents of NT$1,342.667 million (US$47,816 thousand). 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, 2020
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 30, 2021.

Application of New Standards, A

Application of New Standards, Amendments and Interpretations	12 Months Ended
	Dec. 31, 2020
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: • Amendments to IAS 1 and IAS 8 on definition of material • Amendment to IFRS 3, Business combinations • Amendments to IFRS 9, IAS 39 and IFRS 7 - Interest rate benchmark reform • Amendment to IFRS 16 Leases Covid 19- Related rent concessions The above standards and interpretations have immaterial impact to the Group’s financial condition and financial performance based on the Group’s assessment. (2) New standards and interpretations not yet adopted The standards and interpretations that are issued, but not yet effective, up to the date of issuance of the Company’s financial statements are disclosed below. The Company intends to adopt these standards, if applicable, when they become effective. • Amendments to IFRS 4 Insurance contracts (effective 1 January 2021) • Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 Interest Rate Benchmark Reform – Phase 2 (effective 1 January 2021) • Amendments to IAS 1, Presentation of financial statements' on classification of liabilities (effective 1 January 2023) subject to endorsement • Annual Improvements 2018-2020 (effective 1 January 2022) • Narrow scope amendments to IFRS 3, IAS 16 and IAS 37 (effective 1 January 2022) The above standards and interpretations have immaterial 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
Summary of Significant Accounting Policies	Dec. 31, 2020
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, 2019 December 31, 2020 Note Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Inc. Research on new anti-cancer drugs and biotechnology services 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals B.V. Technical authorization and product development 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, (H.K.) Limited Biotechnology services and reinvestment 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals Pty Ltd. Technical authorization and product development 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Japan Co., Ltd. Technical authorization and product development 100 100 TLC Biopharmaceuticals, (H.K.) Limited TLC Biopharmaceuticals, (Shanghai) Limited Consulting and technical service of medication 100 100 Taiwan Liposome Company, Ltd. TLC Holding Corp. Investment activities — 100 Note TLC Holding Corp. InspirMed Inc. Investment activities — 51 Note InspirMed Inc. InspirMed Corp. Technical authorization and product development — 100 Note Note: The company invested and established a 100% owned subsidiary, TLC Holding Corp. in November 2020, and indirectly invested and established a 100%-owned subsidiary, InspirMed Inc. Thereafter, InspirMed Inc. invested and established a 100%-owned subsidiary, InspirMed Corp. InspirMed Inc., increased its capital by issuing new shares in November 2020 and subscribed by the Company's subsidiary, TLC Holing Corp., and non-controlling interests. Information related to the transactions with non-controlling interests are provided in Note 6(27). C. Subsidiaries not included in the consolidated financial statements: None. D. Adjustments for subsidiaries with different balance sheet dates: None. E. Significant restrictions: According to the Regulations on the Foreign Exchange System of the People's Republic of China (“P.R.C.”), capital inward and outward remittance of TLC Biopharmaceuticals (Shanghai) Limited have to be approved by the regulatory foreign exchange administrations and designated banks. F. Subsidiaries that have non-controlling interests that are material to the Group: As of December 31, 2020, the non-controlling interests amounted to $425,405. The information of non-controlling interests and respective subsidiary is as follows: Non-controlling interest December 31, 2020 Name of Subsidiary Principal place of business Amount Ownership (%) NT$000 US$000 InspirMed Inc. Cayman Islands $ 425,405 $ 15,150 49% Balance sheets InspirMed Inc. December 31, 2020 NT$000 US$000 Current assets $ 893,095 $ 31,805 Non-current assets 459,860 16,377 Current liabilities (487,060 ) (17,345 ) Total net assets $ 865,895 $ 30,837 Statements of comprehensive income InspirMed Inc. 2020 NT$000 US$000 Revenue $ — $ — Loss before income tax (3,658 ) (130 ) Income tax expense — — Loss for the period from continuing operations (3,658 ) (130 ) Loss for the year (3,658 ) (130 ) Other comprehensive income, net of tax — — Total comprehensive loss for the year $ (3,658 ) $ (130 ) Comprehensive income attributable to non-controlling interests $ (1,792 ) $ (64 ) Dividends paid to non-controlling interests $ — $ — Statements of cash flows InspirMed Inc. 2020 NT$000 US$000 Net cash provided by (used in) operating activities $ — $ — Net cash provided by (used in) investing activities — — Net cash provided by (used in) financing activities 427,725 15,232 Effect of exchange rates on cash and cash equivalents (528 ) (19 ) Increase in cash and cash equivalents 427,197 15,213 Cash and cash equivalents, beginning of year — — Cash and cash equivalents, end of year $ 427,197 $ 15,213 There were no non-controlling interests in December 31, 2019. (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 at the balance sheet date are recognized in profit or loss. (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 items 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 or earlier if events and circumstances warrant. If expectations for the assets’ residual values and useful lives differ from previous estimates or the patterns of consumption of the assets’ future economic benefits embodied in the assets have changed significantly, any change is accounted for as a change in estimate under IAS 8, ‘Accounting Policies, Changes in Accounting Estimates and Errors’, from the date of the change. The estimated useful lives of property, plant and equipment are as follows: Buildings 44 years Testing equipment 3 years ~ 10 years Office equipment 3 years ~ 5 years Vehicles 3 years Leasehold assets 5 years ~ 10 years Leasehold improvements 3 years ~ 6 years (10) Leasing agreement (lessee)-right-of-use assets/ lease liabilities Effective beginning from 2019 A. Leases are recognized as a right-of-use asset and a corresponding lease liability at the date at which the leased asset is available for use by the Group. For short-term leases or leases of low-value assets, lease payments are recognized as an expense on a straight-line basis over the lease term. B. Lease liabilities include the net present value of the remaining lease payments at the commencement date, discounted using the incremental borrowing interest rate. Lease payments are comprised of 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 asset when there are changes in the lease term or lease payments and such changes do not arise from contract modifications. C. At the commencement date, the right-of-use asset is stated at cost comprising the following: (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 asset is measured subsequently using the cost model and is depreciated from the commencement date to the earlier of the end of the asset’s useful life or the end of the lease term. When the lease liability is remeasured, the amount of remeasurement is recognized as an adjustment to the right-of-use asset. (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. (12) 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. (13) Impairment of non-financial assets 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. (14) 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. (15) 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. (16) 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 discount rate that reflects the current market assessments of the time value of money and the risks specific to the obligation. When discounting is used, the increase in the provision due to passage of time is recognized as interest expense. Provisions are not recognized for future operating losses. (17) 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. (18) 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 capital”. 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 (in dollars), and are recognized as compensation cost over the vesting period. The Group has set the date when employees signed the agreement as the grant date of restricted stocks. (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 transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred tax is provided on temporary differences arising on investments in subsidiaries, except where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the balance sheet date and are expected to apply when the related deferred tax asset is realized or the deferred tax liability is settled. D. Deferred tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized. At each 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. (20) Common shares A. Common shares are classified as equity. Incremental costs directly attributable to the issue of new shares or stock options are shown in equity as a deduction, net of tax, from the proceeds. B. Where the Company repurchases the Company’s equity share capital that has been issued, the consideration paid, including any directly attributable incremental costs (net of income taxes) is deducted from equity attributable to the Company’s equity holders. Where such shares are subsequently reissued, the difference between their book value and any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Company’s equity holders. (21) Revenue recognition The Group’s revenue is comprised of up-front payments and milestone payments under authorization collaboration and development contracts, and sales-based royalty payment under royalty contracts. 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 payment upon signing of the contracts, and make milestone payments upon each milestone achieved. 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 such that pharmaceutical companies would have difficulty finding another service provider who offers the same services in terms of continuing research and development on the authorized drug products. The authorization and subsequent research and development services provided by the Group are bonded and highly interrelated and therefore not distinct and as such are accounted for as one performance obligation to be delivered over time. At the inception of an agreement that includes research and development milestone payments, the Group evaluates each milestone to determine when and how much of the milestone to be included in the transaction price. 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 sales-based royalty contracts with customers. 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. (22) 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. (23) 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. (24) 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. (25) 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 buyin

Critical Accounting Estimates a

Critical Accounting Estimates and Key Sources of Assumption Uncertainty	12 Months Ended
	Dec. 31, 2020
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
Details of Significant Accounts	Dec. 31, 2020
Additional Disclosures Related To Regulatory Deferral Accounts [Abstract]
Details of Significant Accounts	6. DETAILS OF SIGNIFICANT ACCOUNTS (1) Cash and cash equivalents December 31, 2019 2020 NT$000 NT$000 US$000 Cash on hand $ 50 $ 50 $ 2 Checking and demand deposits 978,854 1,342,617 47,814 Time deposits 44,970 — — $ 1,023,874 $ 1,342,667 $ 47,816 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 ) Accounts receivable December 31, 2019 2020 NT$000 NT$000 US$000 Accounts receivable $ 33,252 $ 9,287 $ 331 Less: Allowance for doubtful accounts (18,132 ) — — $ 15,120 $ 9,287 $ 331 A. The Group does not hold any collateral as security. B. The aging analysis of accounts receivable is as follows: December 31, 2019 2020 NT$000 NT$000 US$000 Not past due $ 15,120 $ 9,287 $ 331 Up to 30 days — — — 31 to 90 days — — — 91 to 180 days — — — Over 181 days 18,132 — — $ 33,252 $ 9,287 $ 331 The above aging analysis was based on past due date. C. Information relating to credit risk of accounts receivable is provided in Note 12(2). ( 3 ) Prepayments December 31, 2019 2020 NT$000 NT$000 US$000 Net input VAT $ 34,591 $ 37,759 $ 1,345 Prepaid research and development expenses 9,429 9,644 344 Prepaid insurance expense 3,190 1,052 37 Prepaid handling charges 1,209 575 20 Prepaid repair expense 975 815 29 Prepaid expenses for medical research 152 2,416 86 Others 1,438 1,702 61 $ 50,984 $ 53,963 $ 1,922 ( 4 ) Property, plant and equipment A. The details of property, plant and equipment are as follows: Land Buildings Testing equipment Office equipment Vehicles Leasehold assets Leasehold improvements 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 2019 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 2) — — (36,315 ) — — (46,970 ) — (83,285 ) Transfers (Note 1) — — 71 — — — — 71 Depreciation charges — (656 ) (4,139 ) (2,998 ) (23 ) — (9,049 ) (16,865 ) Net exchange differences — — (40 ) (40 ) — — (82 ) (162 ) $ 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 Land Buildings Testing equipment Office equipment Vehicles Leasehold improvements Equipment under installation Total NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 At January 1, 2020 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 2020 Opening net book amount $ 14,962 $ 22,860 $ 15,846 $ 3,271 $ 97 $ 4,647 $ — $ 61,683 Additions — — 8,052 228 — 298 5,269 13,847 Disposals — — (12 ) — — — — (12 ) Transfers (Note 1) — — 69,128 — — — — 69,128 Depreciation charges — (656 ) (14,343 ) (2,211 ) (40 ) (2,657 ) — (19,907 ) Net exchange differences — — (35 ) (63 ) — (142 ) — (240 ) $ 14,962 $ 22,204 $ 78,636 $ 1,225 $ 57 $ 2,146 $ 5,269 $ 124,499 At December 31, 2020 Cost $ 14,962 $ 29,532 $ 127,668 $ 13,372 $ 120 $ 10,863 $ 5,269 $ 201,786 Accumulated depreciation — (7,328 ) (49,032 ) (12,147 ) (63 ) (8,717 ) — (77,287 ) $ 14,962 $ 22,204 $ 78,636 $ 1,225 $ 57 $ 2,146 $ 5,269 $ 124,499 At December 31, 2020 (US$000) Cost $ 533 $ 1,052 $ 4,546 $ 476 $ 4 $ 387 $ 188 $ 7,186 Accumulated depreciation — (261 ) (1,746 ) (433 ) (2 ) (310 ) — (2,752 ) $ 533 $ 791 $ 2,800 $ 43 $ 2 $ 77 $ 188 $ 4,434 Note 1: Transferred from right-of-use assets and prepayments for equipment (shown as “Other non-current assets”). Note 2: Reclassified from leasehold assets to right-of-use assets for the initial application of IFRS 16 at January 1, 2019. B. Information about the investing activities that were partially paid by cash is provided in Note 6(25). C. Information about the property, plant and equipment that were pledged to others as collateral is provided in Note 8. ( 5 ) Leasing arrangement – lessee A. The Group leases various assets including buildings, testing equipment and vehicles. Lease agreements are typically made for periods of 1 to 5 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 assets and the depreciation charges are as follows: December 31, 2019 Cost Accumulated depreciation Carrying amount NT$000 NT$000 NT$000 Buildings $ 71,477 $ (27,062 ) $ 44,415 Testing equipment 86,328 (23,698 ) 62,630 Vehicles 697 (131 ) 566 $ 158,502 $ (50,891 ) $ 107,611 December 31, 2020 Cost Accumulated depreciation Carrying amount NT$000 NT$000 NT$000 Buildings $ 105,634 $ (40,472 ) $ 65,162 Vehicles 697 (305 ) 392 $ 106,331 $ (40,777 ) $ 65,554 December 31, 2020 Cost Accumulated depreciation Carrying amount US$000 US$000 US$000 Buildings $ 3,761 $ (1,441 ) $ 2,320 Vehicles 25 (11 ) 14 $ 3,786 $ (1,452 ) $ 2,334 2019 2020 Depreciation changes Depreciation changes NT$000 NT$000 US$000 Buildings $ 27,104 $ 27,080 $ 964 Testing equipment 20,654 5,799 207 Vehicles 131 174 6 $ 47,889 $ 33,053 $ 1,177 C. For 2019 and 2020, the additions to right-of-use assets amounted to NT$1,770 thousand and NT$48,529 thousand (US$1,728 thousand), respectively. In May 2020, the Company purchased from the lessor the leased testing equipment amounting to NT$56,832 thousand (US$2,024 thousand). D. The information on income and expense accounts relating to lease agreements is as follows: Items affecting profit or loss 2019 2020 NT$000 NT$000 US$000 Interest expense on lease liabilities $ 2,323 $ 1,719 $ 61 Expense on short-term lease contracts 2,272 — — Expense on leases of low-value assets 366 411 15 E. For 2019 and 2020, the Group’s total cash outflow for leases amounted to NT$70,416 thousand and NT$75,323 thousand (US$2,682 thousand), respectively. ( 6 ) Intangible assets A. The details of intangible assets are as follows: Professional technology Computer software 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 $ 80,615 Accumulated amortization (49,136 ) (29,677 ) (78,813 ) $ — $ 1,802 $ 1,802 Professional technology Computer software Total NT$000 NT$000 NT$000 At January 1, 2020 Cost $ 49,136 $ 31,479 $ 80,615 Accumulated amortization (49,136 ) (29,677 ) (78,813 ) $ — $ 1,802 $ 1,802 2020 Opening net book amount $ — $ 1,802 $ 1,802 Additions — 1,802 1,802 Transfers (Note) — 605 605 Amortization charges — (3,207 ) (3,207 ) $ — $ 1,002 $ 1,002 At December 31, 2020 Cost $ 46,138 $ 33,886 $ 80,024 Accumulated amortization (46,138 ) (32,884 ) (79,022 ) $ — $ 1,002 $ 1,002 At December 31, 2020 Cost $ 1,643 $ 1,207 $ 2,850 Accumulated amortization (1,643 ) (1,171 ) (2,814 ) $ — $ 36 $ 36 Note: Transferred from prepayments for equipment (shown as “Other non-current assets”). B. Information about the investing activities that were partially paid by cash is provided in Note 6(25). C. The details of the amortization charges of intangible assets (recorded in “Operating expenses”) are as follows: 2019 2020 NT$000 NT$000 US$000 General and administrative expenses $ 2,796 $ 2,539 $ 90 Research and development expenses 3,852 668 24 $ 6,648 $ 3,207 $ 114 ( 7 ) Other non-current assets December 31, 2019 2020 NT$000 NT$000 US$000 Refundable deposits $ 24,351 $ 25,711 $ 916 Prepaid expense for medical research-non-current 20,000 20,000 712 Prepayments for equipment 74,841 80,718 2,874 $ 119,192 $ 126,429 $ 4,502 ( 8 ) Short-term borrowings December 31, 2019 2020 NT$000 NT$000 US$000 Bank unsecured borrowings $ 46,000 $ 16,000 $ 570 Interest rate 1.95 % 1.95 % 1.95 % Credit line $ 30,000 $ — $ — Interest expense recognized in profit or loss amounted to NT$917 thousand and NT$646 thousand (US$23 thousand) for 2019 and 2020, respectively. ( 9 ) Other payables December 31, 2019 2020 NT$000 NT$000 US$000 Research expenses $ 72,576 $ 130,790 $ 4,658 Salaries and bonuses 25,405 20,035 714 Service expenses 14,236 12,529 446 Medical research expenses 4,526 6,632 236 Labor and health insurance 1,732 1,602 57 Repair expenses 638 564 20 Payables on machinery, equipment and intangible assets 264 313 11 Other accrued expenses 11,687 16,676 594 $ 131,064 $ 189,141 $ 6,736 (1 0 ) Long-term borrowings Type of loans Borrowing period and repayment term Interest rate Collateral December 31, 2019 NT$000 Taiwan Cooperative Bank - secured borrowings Note 1 1.85% Note 6 $ 35,360 Taiwan Cooperative Bank - secured borrowings Note 2 1.85% Note 6 25,500 Cathay Bank - secured borrowings Note 3 4.75% Note 6 309,793 370,653 Less: Current portion (Shown as "Other current liabilities") (315,145 ) $ 55,508 Type of loans Borrowing period and repayment term Interest rate Collateral December 31, 2020 NT$000 US$000 Taiwan Cooperative Bank - secured borrowings Note 1 1.80% Note 6 $ 33,403 $ 1,190 Taiwan Cooperative Bank - secured borrowings Note 2 1.80% Note 6 22,100 787 Cathay Bank - secured borrowings Note 3 4.00% Note 6 341,760 12,171 Non-financial institution - secured borrowings Note 4 1.35% Note 6 67,000 2,386 Chang Hwa Commercial Bank- unsecured borrowings Note 5 1.78% - 120,000 4,273 584,263 20,807 Less: Current portion (Shown as "Other current liabilities") (115,187 ) (4,102 ) $ 469,076 $ 16,705 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$1,344 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 loan contract with Taiwan Cooperative Bank on September 4, 2015 in the amount of NT$34,000 thousand (US$1,211 thousand). The contract period is from September 2015 to September 2022. The interest is payable monthly for the first 2 years and payable semi-annually along with 5% (NT$1,700 thousand (US$60 thousand)) of the principal starting from September 2017. The remaining 50% of principal (NT$17,000 thousand (US$605 thousand)) is required to be repaid in September 2022. 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. On June 18, 2020, the Company and its subsidiary, TLC US made amendments to the aforementioned mid-term loan and security agreement with Cathay Bank. The main amendments are that the Company would settle all remaining amount of previous loan in June 2020, and raise a new loan of US$12 million with the maturity date in June 2023, the interest is payable monthly for the first twelve months and payable monthly along with the same amount of principal starting from July 2021, and modification of certain covenants. Note 4: The Company entered into a long-term loan and security agreement with a non-financial institution on May 27, 2020 in the amount of NT$95,000 thousand (US$3,383 thousand). The contract period is from May 2020 to May 2022. The principal and interest are amortized and repaid monthly. Note 5: The Company received a loan of NT$120,000 thousand (US$4,274 thousand) from Chang Hwa Commercial Bank on October 23, 2020. The loan period is 5 years with 1 year grace period. The interest is payable for the first year and payable monthly along with the same amount of principle starting from the second year through the fifth year. The Small & Medium Enterprise Credit Guarantee Fund of Taiwan provides 80% of the guarantee, and the Company’s Chairman, Keelung Hong, provides the guarantee as well. Note 6 : 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 capital or to improve financial structure if certain conditions are met. B. According to the above bank loan contract with Cathay Bank, if the Company and its subsidiary violate any of the following covenants, Cathay Bank has the right to demand the Company and its subsidiary to repay early the outstanding loan : (a) The Group must maintain an adjusted quick ratio (“Adjusted Quick Ratio”) of at least a minimum of 2.25 to 1.00 and the Group must maintain an adjusted tangible net worth (“Adjusted Tangible Net Worth”) of no less than US$12 million as per its quarterly and yearly consolidated financial statements. “Adjusted Quick Ratio” means a ratio of cash and cash equivalents plus net trade receivables to the amount of principal payments of US$4 million owing to Cathay Bank under this contract for the next 12 months plus all other current liabilities. “Adjusted Tangible Net Worth” means the differences between the value of the capital stock, partnership interests, or limited liability company interests of the Company and TLC US (and their respective subsidiaries), minus intangible assets, plus deferred revenue. (b) 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. “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. (c) On June 18, 2020, Cathay Bank agreed to further amend the agreement pursuant to which the Adjusted Quick Ratio covenant was amended so that the Adjusted Quick Ratio must be at least 1.50 to 1.00, which became effective beginning June 18, 2020. “Adjusted Quick Ratio” means a ratio of cash and cash equivalents plus net trade receivables to the amount of 70% of principal payments (up to US$4 million) 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. (d) The Company was in compliance with all of the loan covenants as of December 31, 2019 and 2020. (e) 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, 2019 and 2020, the undrawn loan facilities amounted to NT$11,940 thousand and NT$0 thousand (US$0 thousand), respectively. The information about the Group’s liquidity risk is provided in Note 12(2)C(c). (1 1 ) 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, 2019 2020 NT$000 NT$000 US$000 Present value of defined benefit obligations $ 7,402 $ 8,195 $ 292 Fair value of plan assets (1,805 ) (3,760 ) (134 ) Net defined benefit liability $ 5,597 $ 4,435 $ 158 (c) Movements in net defined benefit liabilities are as follows: 2019 Present value of defined benefit obligations Fair value of plan assets Net defined benefit liability 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 2020 Present value of defined benefit obligations Fair value of plan assets Net defined benefit liability NT$000 NT$000 NT$000 Balance at January 1 $ 7,402 $ (1,805 ) $ 5,597 Interest expense / income 52 (13 ) 39 7,454 (1,818 ) 5,636 Remeasurements: Change in financial assumptions 306 — 306 Experience adjustments 435 (59 ) 376 741 (59 ) 682 Pension fund contribution — (1,883 ) (1,883 ) Balance at December 31 $ 8,195 $ (3,760 ) $ 4,435 Balance at December 31 (US$000) $ 292 $ (134 ) $ 158 (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 private placement equity securities, and investment in domestic or foreign real estate securitization products, etc.). With regard to the utilization of the Fund, its minimum earnings in the annual distributions on the final financial statements shall be no less than the earnings attainable from the amounts accrued from two-year time deposits with the interest rates offered by local banks. If the earnings is less than aforementioned rates, government shall make payment for the deficit after being authorized by the Regulator. The Company has no right to participate in managing and operating that fund and hence the Company is unable to disclose the classification of plan asset fair value in accordance with IAS 19 paragraph 142. The composition of fair value of plan assets as of December 31, 2019 and 2020 is given in the Annual Labor Retirement Fund Utilization Report announced by the government. (e) The principal actuarial assumptions used were as follows: 2019 2020 Discount rate 0.70 % 0.30 % 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. The sensitivity analysis is as follows: Discount rate Future salary increases Increase 0.25% Decrease 0.25% Increase 0.25% Decrease 0.25% NT$000 NT$000 NT$000 NT$000 December 31, 2019 Effect on present value of defined benefit obligations $ (192 ) $ 198 $ 176 $ (172 ) Discount rate Future salary increases Increase 0.25% Decrease 0.25% Increase 0.25% Decrease 0.25% NT$000 NT$000 NT$000 NT$000 December 31, 2020 Effect on present value of defined benefit obligations $ (193 ) $ 199 $ 175 $ (171 ) December 31, 2020 (US$000) Effect on present value of defined benefit obligation $ (7 ) $ 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 2021 is NT$2,035 thousand (US$72 thousand). (g) As of December 31, 2020, the weighted average duration of the retirement plan is 13 years. The analysis of timing of the future pension payment is as follows: NT$000 US$000 Within 1 year $ 274 $ 10 1-2 year(s) 110 4 2-5 years 462 16 6-10 years 4,398 157 $ 5,244 $ 187 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 20 19 and 20 20 are NT$ 7,231 thousand and NT$ thousand (US$ 241 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 2019 and 2020 were NT$1,065 thousand and NT$753 thousand (US$27 thousand), respectively. (1 2 ) Share-based payment A. For 2018, 2019 and 2020, the Company’s equity-settled share-based payment arrangements are as follows: Type of arrangement Grant date Quantity granted (in thousands) Contract period Vesting conditions Employee stock options 2013.11.14 883.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2014.03.20 153.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2014.08.15 82.3 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.02.26 1,102.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.04.30 16.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.05.04 35.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.07.30 50.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.10.29 180.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2016.02.25 1,391.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2016.08.11 140.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2016.11.03 73.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2018.06.29 1,320.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2018.07.02 65.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2019.03.07 115.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2019.05.08 300.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2020.11.27 1,800.0 5 years Gradually vested after 2 year service (Note 1) Restricted stocks to employees (Note 2) 2017.11.16 500.0 3 years (Note 3) Restricted stocks to employees (Note 2) 2018.07.02 50.0 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 2018 Stock options No. of units (in thousands) Weighted-average exercise price (in NT dollars) 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 (in thousands) Weighted-average exercise price (in NT dollars) Options outstanding at beginning of the year 3,729 $ 152 Options granted 415 93 Options expired (171 ) 232 Options forfeited (749 ) 138 Options outstanding at end of the year 3,224 134 Options exercisable at end of the year 1,669 167 Options permitted but not yet granted at end of the year — 2020 Stock options No. of units (in thousands) Weighted-average exercise price (in NT dollars) Weighted-average exercise price (in US dollars) Options outstanding at beginning of the year 3,224 $ 134 $ 5 Options granted 1,800 59 2 Options expired (856 ) 191 7 Options forfeited (336 ) 106 4 Options outstanding at end of the year 3,832 86 3 Options exercisable at end of the year 1,402 116 4 Options permitted but not yet granted at end of the year 200 (b) Restricted stocks to employees 2018 2019 2020 Shares (in thousands) Shares (in thousands) Shares (in thousands) At January 1 500 422 227 Granted for the year (Note 1) 50 — — Expired for the year (Note 2) (35 ) (56 ) (34 ) Vested/restrictions removed for the year (93 ) (139 ) (183 ) At December 31 422 227 10 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$10 (in dollars). Note 2: Please refer to Note 6(14)F. C. No stock options were exercised for 2018, 2019 and 2020. D. The expiry date and exercise price of stock options outstanding at the balance sheet dates are as follows: December 31, 2019 Options outstanding at end of year Options exercisable at end of year Exercise price (in dollars) Quantity (in thousands) Remaining contractual life (years) Exercise price (in dollars) Remaining contractual life (years) Exercise price (in dollars) NT$ 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, 2020 Options outstanding at end of year Options exercisable at end of year Exercise price (in dollars) Quantity (in thousands) Remaining contractual life (years) Exercise price (in dollars) Quantity (in thousands) Exercise price (in dollars) NT$ NT$ NT$ $ 132.40 725 0.16 $ 132.40 725 $ 132.40 112.10 8 0.61 112.10 8 112.10 97.60 1,059 2.50 97.60 669 97.60 95.80 75 3.19 95.80 — — 89.80 185 3.36 89.80 — — 59.40 1,780 4.91 59.40 — — 3,832 1,402 December 31, 2020 Options outstanding at end of year Options exercisable at end of year Exercise price (in dollars) Quantity (in thousands) Remaining contractual life (years) Exercise price (in dollars) Quantity (in thousands) Exercise price (in dollars) US$ US$ US$ $ 4.72 725 0.16 $ 4.72 725 $ 4.72 3.99 8 0.61 3.99 8 3.99 3.48 1,059 2.50 3.48 669 3.48 3.41 75 3.19 3.41 — — 3.20 185 3.36 3.20 — — 2.12 1,780 4.91 2.12 — — 3,832 1,402 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 November 27, 2020 Dividend yield — — — Expected volatility 41.76%~42.66% 38.85%~41.63% 37.03%~39.63% Risk-free interest rate 0.62%~0.65% 0.57%~0.60% 0.18%~0.19% Expected life (years) 3.5~4.5 3.5~4.5 3.5~4.5 Per share exercise price (in NT dollars) $ 97.4 $ 91.3 $ 59.4 (US$3.47 dollars) (US$3.25 dollars) (US$2.12 dollars) Weighted average stock options fair value (in NT dollars) $ 31~$ 35 $ 27~$ 32 $ 17~$ 18 (US$1.10~1.25 dollars) (US$0.96~1.14 dollars) (US$0.61~0.64 dollars) F. Expenses incurred on share-based payment transactions are shown below: 2018 2019 2020 NT$000 NT$000 NT$000 US$000 Equity-settled $ 41,386 $ 26,793 $ 17,657 $ 629 (1 3 ) Provisions (decommissioning liabilities) 2019 2020 NT$000 NT$000 US$000 At January 1 $ 6,922 $ 6,432 $ 229 Unused amount reversed (490 ) — — At December 31 $ 6,432 $ 6,432 $ 229 Analysis of total provisions are shown below: December 31, 2019 2020 NT$000 NT$000 US$000 Non-current $ 6,432 $ 6,432 $ 229 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. (1 4 ) Common shares A. As of December 31, 2020, the Company’s authorized capital was NT$2,000,000 thousand (US$71,225 thousand), and the paid-in capital was NT$841,549 thousand (US$ 29,970 thousand) with a par value of NT$10 (in dollars) (US$0.3 (in dollars)) per share. All proceeds from shares issued have been collected. Movements in the number of the Company’s common shares outstanding are as follows (Unit: thousand shares): 2018 2019 2020 Issued common shares at January 1 56,199 64,045 74,189 Cash capital increase — 10,200 10,000 Cash capital increase – issuance of American Depositary Shares 7,831 — — Issuance of employee restricted stocks 50 — — Cancellation of employee restricted stocks (35 ) (51 ) (34 ) Issued common shares at December 31 64,045 74,194 84,155 Restricted stocks retrieved from employees and to be cancelled — (5 ) — Outstanding common shares at December 31 64,045 74,189 84,155 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 the registration s

Related Party Transactions

Related Party Transactions	12 Months Ended
Related Party Transactions	Dec. 31, 2020
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 (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 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. C. The Company’s Chairman provided guarantees for the Company’s long-term borrowings with non-financial institution. D. The Company’s Chairman provided guarantees for the Company’s long-term borrowings with Chang Hwa Commercial Bank. As of December 31, 2019 and 2020, details of loans are described in Notes 6(8) and 6(10). (3) Key management personnel compensation 2018 2019 2020 NT$000 NT$000 NT$000 US$000 Salaries and other short-term employee benefits $ 38,227 $ 38,684 $ 40,606 $ 1,446 Post-employment benefits 486 522 841 30 Share-based payments 9,366 6,264 4,472 159 $ 48,079 $ 45,470 $ 45,919 $ 1,635

Pledged Assets

Pledged Assets	12 Months Ended
Pledged Assets	Dec. 31, 2020
Disclosure Of Pledged Assets [Abstract]
Pledged Assets	8. PLEDGED ASSETS (1) December 31, Assets pledged 2019 2020 Pledge purpose NT$000 NT$000 US$000 Shown as “Property, plant and equipment” Land $ 14,962 $ 14,962 $ 533 Note 1 Buildings 22,860 22,204 791 Note 1 Testing equipment — 58,808 2,094 Note 2 Shown as “Other non-current assets” Prepayment for equipment — 22,423 798 Note 2 $ 37,822 $ 118,397 $ 4,216 Note 1: Provided as collateral for long-term borrowings with Taiwan Cooperative Bank. Note 2: Provided as collateral for long-term borrowings with non-financial institution. (2) Pursuant to the loan and security agreement entered between Cathay Bank and the Company and its subsidiary, TLC US, on December 27, 2018 and June 18, 2020, respectively, except for the Intellectual Property, including trademarks, patents, copyrights, service marks, technology, trade secrets, and etc., defined in the loan and security agreement, all other personal property, including tangible and intangible assets, of the Company and 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, 2020
Disclosure Of Contingent Liabilities And Commitments [Abstract]
SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED CONTRACT COMMITMENTS	9. SIGNIFICANT CONTINGENT LIABILITIES AND UNRECOGNIZED CONTRACT COMMITMENTS (1) Contingencies None. (2) Commitments In addition to the commitment mentioned in Note 6(10)A and B, the Group’s significant commitments are as follows: A. Capital expenditures contracted for at the balance sheet date but not yet incurred and are cancelable without cause are as follows: December 31, 2019 2020 NT$000 NT$000 US$000 Property, plant and equipment $ 9,109 $ 117,436 $ 4,182 B. The Company has outstanding commitments on purchase agreements for the research and manufacturing of medicines which are cancelable without cause as follows: December 31, 2019 2020 NT$000 NT$000 US$000 $ 130,089 $ 211,983 $ 7,549 C. The Company has outstanding commitments on research and development which are cancelable without cause as follows: December 31, 2019 2020 NT$000 NT$000 US$000 $ 1,311,875 $ 834,686 $ 29,725 D. 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. The aforementioned agreement was expired and terminated on October 1, 2020.

Significant Disaster Loss

Significant Disaster Loss	12 Months Ended
Significant Disaster Loss	Dec. 31, 2020
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
Events After The Reporting Period	Dec. 31, 2020
Disclosure Of Nonadjusting Events After Reporting Period [Abstract]
Events After the Reporting Period	11. EVENTS AFTER THE REPORTING PERIOD None.

Others

Others	12 Months Ended
Others	Dec. 31, 2020
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 to capital ratio. The Group monitors capital on the basis of the debt to capital ratio. This ratio is calculated as total debt divided by total capital. As of December 31, 2019 and 2020, the Group’s gearing ratios are as follows: December 31, 2019 2020 NT$000 NT$000 US$000 Total debt $ 664,068 $ 886,134 $ 31,557 Total capital $ 741,939 $ 841,549 $ 29,970 Debt to capital ratio 89.50 % 105.30 % 105.30 % (2) Financial instruments A. Financial instruments by category December 31, 2019 2020 NT$000 NT$000 US$000 Financial assets Financial assets at amortized cost Cash and cash equivalents $ 1,023,874 $ 1,342,667 $ 47,816 Accounts receivables, net 15,120 9,287 331 Other receivables 4,654 25,489 908 Refundable deposits 24,351 25,711 916 $ 1,067,999 $ 1,403,154 $ 49,971 December 31, 2019 2020 NT$000 NT$000 US$000 Financial liabilities Financial liabilities at amortized cost Short-term borrowings $ 46,000 $ 16,000 $ 570 Other payables 131,064 189,141 6,736 Lease liabilities (including current portion) 92,509 67,120 2,390 Long-term borrowings (including current portion) 370,653 584,263 20,807 $ 640,226 $ 856,524 $ 30,503 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 currency operations (the Company’s functional currency: NTD; the subsidiaries’ functional currencies: USD, EUR, HKD, RMB, AUD and JPY). 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, 2019 (Foreign currency: functional currency) Foreign currency amount Exchange Rate Book value $000 NT$000 Financial assets Monetary items USD : NTD US$ 3,126 29.980 $ 93,717 Financial liabilities Monetary items Monetary items USD : NTD US$ 13,493 29.980 404,520 AUD : NTD AUD 1,687 21.005 35,435 December 31, 2020 (Foreign currency: functional currency) Foreign currency amount Exchange Rate Book value Book value $000 NT$000 US$000 Financial assets Monetary items USD : NTD US$ 8,733 28.480 $ 248,716 $ 8,857 Financial liabilities Monetary items Monetary items USD : NTD US$ 18,505 28.480 527,022 18,769 AUD : NTD AUD 1,513 21.950 33,210 1,183 (ii) Analysis of foreign currency market risk arising from significant foreign exchange variation: 2019 Sensitivity analysis (Foreign currency: functional currency) Extent of variation Effect on profit or loss Effect on other comprehensive income NT$000 NT$000 Financial assets Monetary items Monetary items USD : NTD 1 % $ 937 $ — Financial liabilities Monetary items Monetary items USD : NTD 1 % 4,045 — AUD : NTD 1 % 354 — 2020 Sensitivity analysis (Foreign currency: functional currency) Extent of variation Effect on profit or loss Effect on profit or loss Effect on other comprehensive income Effect on other comprehensive income NT$000 US$000 NT$000 US$000 Financial assets Monetary items Monetary items USD : NTD 1 % $ 2,487 $ 89 $ — $ — Financial liabilities Monetary items Monetary items USD : NTD 1 % 5,022 179 — — AUD : NTD 1 % 332 12 — — (iii) The unrealized exchange gain (loss) arising from significant foreign exchange variation on the monetary items held by the Group for 2018, 2019 and 2020 are NT$24 thousand, NT$12,271 thousand and NT$7,451 thousand (US$265 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 2018, 2019 and 2020, the Group’s borrowings at floating interest rate were denominated in the NT dollars and US dollars. At December 31, 2019 and 2020, if interest rate had been 0.2% higher/lower with all other conditions held constant, net loss for the years ended December 31, 2019 and 2020 would have been NT$833 thousand NT$ 1,201 thousand (US$ 43 thousand) higher/lower, respectively. The main factor is that the floating-rate borrowings resulted in changes in interest expense. (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. vi. 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. vii. 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, 2019 and 2020. As of December 31, 2019 and 2020, the balance of allowance for doubtful accounts was NT$18,132 thousand and NT$0 (US$0). viii. As of December 31, 2019 and 2020, with no collateral held or other credit enhancements, maximum exposure to credit risk in respect of the Group’s accounts receivable was NT$15,120 thousand (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 financial liabilities based on the remaining period at the balance sheet date to the contractual maturity date. The amounts disclosed in the table are the contractual undiscounted cash flows. December 31, 2019 Within 1 year Between 1 and 2 years Between 2 and 3 years Between 3 and 5 years Over 5 years NT$000 NT$000 NT$000 NT$000 NT$000 Short-term borrowings $ 46,897 $ — $ — $ — $ — Other payables 131,064 — — — — Lease liabilities (including current portion) 64,827 20,352 7,523 2,055 — Long-term borrowings (including current portion) 323,437 6,367 21,534 5,180 27,839 December 31, 2020 Within 1 year Between 1 and 2 years Between 2 and 3 years Between 3 and 5 years Over 5 years NT$000 NT$000 NT$000 NT$000 NT$000 Short-term borrowings $ 16,000 $ — $ — $ — $ — Other payables 189,141 — — — — Lease liabilities (including current portion) 26,299 17,299 12,192 13,806 — Long-term borrowings (including current portion) 132,065 195,011 207,511 62,163 25,157 December 31, 2020 Within 1 year Between 1 and 2 years Between 2 and 3 years Between 3 and 5 years Over 5 years US$000 US$000 US$000 US$000 US$000 Short-term borrowings $ 570 $ — $ — $ — $ — Other payables 6,736 — — — — Lease liabilities (including current portion) 937 616 434 492 — Long-term borrowings (including current portion) 4,703 6,945 7,390 2,214 896 (3) Fair value information A. The Group had no financial instruments measured at fair value, by valuation method, as of December 31, 2019 and 2020. 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, receivables, refundable deposits, short-term borrowings, long-term borrowings (including current portion), payables and lease liabilities (including current and non-current) .

Segment Information

Segment Information	12 Months Ended
Segment Information	Dec. 31, 2020
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 single industry. The Chief Operating Decision-Maker, who allocates resources and assesses performance of the Group as a whole, has identified that the Group has only one reportable operating segment. (2) Information about segment profit or loss, assets and liabilities The Group has only one reportable operating segment, and therefore, the reportable segment information is the same as the financial statements. (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(17) for the related information. (5) Geographical information Geographical information for 2018, 2019 and 2020 is as follows: 2018 2019 Revenue Non-current assets (Note) Revenue Non-current assets (Note) NT$000 NT$000 NT$000 NT$000 Taiwan $ 52,100 $ 202,724 $ 58,970 $ 246,719 Europe 10,224 — — — China — 11 142,840 — Others — 7,482 7,330 19,218 $ 62,324 $ 210,217 $ 209,140 $ 265,937 2020 2020 Revenue Non-current assets (Note) Revenue Non-current assets (Note) NT$000 NT$000 US$000 US$000 Taiwan $ 39,483 $ 278,878 $ 1,406 $ 9,932 China 56,830 — 2,024 — Others 5,615 12,895 200 459 $ 101,928 $ 291,773 $ 3,630 $ 10,391 Note: Deferred tax assets and refundable deposits are excluded from non-current assets. (6) Major customer information Details of sales to individual customers exceeding 10% of the Group’s revenue for 2018, 2019 and 2020 are as follows: 2018 2019 Customer Revenue Revenue NT$000 NT$000 D $ — $ 142,840 A 40,765 45,828 B 11,335 13,142 F 10,224 — 2020 2020 Customer Revenue Revenue NT$000 US$000 D $ 56,830 $ 2,024 A 21,396 762 B 18,087 644

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2020
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, 2019 December 31, 2020 Note Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Inc. Research on new anti-cancer drugs and biotechnology services 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals B.V. Technical authorization and product development 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, (H.K.) Limited Biotechnology services and reinvestment 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals Pty Ltd. Technical authorization and product development 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Japan Co., Ltd. Technical authorization and product development 100 100 TLC Biopharmaceuticals, (H.K.) Limited TLC Biopharmaceuticals, (Shanghai) Limited Consulting and technical service of medication 100 100 Taiwan Liposome Company, Ltd. TLC Holding Corp. Investment activities — 100 Note TLC Holding Corp. InspirMed Inc. Investment activities — 51 Note InspirMed Inc. InspirMed Corp. Technical authorization and product development — 100 Note Note: The company invested and established a 100% owned subsidiary, TLC Holding Corp. in November 2020, and indirectly invested and established a 100%-owned subsidiary, InspirMed Inc. Thereafter, InspirMed Inc. invested and established a 100%-owned subsidiary, InspirMed Corp. InspirMed Inc., increased its capital by issuing new shares in November 2020 and subscribed by the Company's subsidiary, TLC Holing Corp., and non-controlling interests. Information related to the transactions with non-controlling interests are provided in Note 6(27). C. Subsidiaries not included in the consolidated financial statements: None. D. Adjustments for subsidiaries with different balance sheet dates: None. E. Significant restrictions: According to the Regulations on the Foreign Exchange System of the People's Republic of China (“P.R.C.”), capital inward and outward remittance of TLC Biopharmaceuticals (Shanghai) Limited have to be approved by the regulatory foreign exchange administrations and designated banks. F. Subsidiaries that have non-controlling interests that are material to the Group: As of December 31, 2020, the non-controlling interests amounted to $425,405. The information of non-controlling interests and respective subsidiary is as follows: Non-controlling interest December 31, 2020 Name of Subsidiary Principal place of business Amount Ownership (%) NT$000 US$000 InspirMed Inc. Cayman Islands $ 425,405 $ 15,150 49% Balance sheets InspirMed Inc. December 31, 2020 NT$000 US$000 Current assets $ 893,095 $ 31,805 Non-current assets 459,860 16,377 Current liabilities (487,060 ) (17,345 ) Total net assets $ 865,895 $ 30,837 Statements of comprehensive income InspirMed Inc. 2020 NT$000 US$000 Revenue $ — $ — Loss before income tax (3,658 ) (130 ) Income tax expense — — Loss for the period from continuing operations (3,658 ) (130 ) Loss for the year (3,658 ) (130 ) Other comprehensive income, net of tax — — Total comprehensive loss for the year $ (3,658 ) $ (130 ) Comprehensive income attributable to non-controlling interests $ (1,792 ) $ (64 ) Dividends paid to non-controlling interests $ — $ — Statements of cash flows InspirMed Inc. 2020 NT$000 US$000 Net cash provided by (used in) operating activities $ — $ — Net cash provided by (used in) investing activities — — Net cash provided by (used in) financing activities 427,725 15,232 Effect of exchange rates on cash and cash equivalents (528 ) (19 ) Increase in cash and cash equivalents 427,197 15,213 Cash and cash equivalents, beginning of year — — Cash and cash equivalents, end of year $ 427,197 $ 15,213 There were no non-controlling interests in December 31, 2019.
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 at the balance sheet date are recognized in profit or loss. (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 items 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 or earlier if events and circumstances warrant. If expectations for the assets’ residual values and useful lives differ from previous estimates or the patterns of consumption of the assets’ future economic benefits embodied in the assets have changed significantly, any change is accounted for as a change in estimate under IAS 8, ‘Accounting Policies, Changes in Accounting Estimates and Errors’, from the date of the change. The estimated useful lives of property, plant and equipment are as follows: Buildings 44 years Testing equipment 3 years ~ 10 years Office equipment 3 years ~ 5 years Vehicles 3 years Leasehold assets 5 years ~ 10 years Leasehold improvements 3 years ~ 6 years
Leasing agreement (lessee)-right-of-use assets/ lease liabilities	(10) Leasing agreement (lessee)-right-of-use assets/ lease liabilities Effective beginning from 2019 A. Leases are recognized as a right-of-use asset and a corresponding lease liability at the date at which the leased asset is available for use by the Group. For short-term leases or leases of low-value assets, lease payments are recognized as an expense on a straight-line basis over the lease term. B. Lease liabilities include the net present value of the remaining lease payments at the commencement date, discounted using the incremental borrowing interest rate. Lease payments are comprised of 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 asset when there are changes in the lease term or lease payments and such changes do not arise from contract modifications. C. At the commencement date, the right-of-use asset is stated at cost comprising the following: (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 asset is measured subsequently using the cost model and is depreciated from the commencement date to the earlier of the end of the asset’s useful life or the end of the lease term. When the lease liability is remeasured, the amount of remeasurement is recognized as an adjustment to the right-of-use asset.
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	(12) 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	(13) Impairment of non-financial assets 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	(14) 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	(15) 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	(16) 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 discount rate that reflects the current market assessments of the time value of money and the risks specific to the obligation. When discounting is used, the increase in the provision due to passage of time is recognized as interest expense. Provisions are not recognized for future operating losses.
Employee benefits	(17) 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	(18) 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 capital”. 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 (in dollars), and are recognized as compensation cost over the vesting period. The Group has set the date when employees signed the agreement as the grant date of restricted stocks. (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 transaction other than a business combination that at the time of the transaction affects neither accounting nor taxable profit or loss. Deferred tax is provided on temporary differences arising on investments in subsidiaries, except where the timing of the reversal of the temporary difference is controlled by the Group and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax is determined using tax rates (and laws) that have been enacted or substantially enacted by the balance sheet date and are expected to apply when the related deferred tax asset is realized or the deferred tax liability is settled. D. Deferred tax assets are recognized only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilized. At each 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	(20) Common shares A. Common shares are classified as equity. Incremental costs directly attributable to the issue of new shares or stock options are shown in equity as a deduction, net of tax, from the proceeds. B. Where the Company repurchases the Company’s equity share capital that has been issued, the consideration paid, including any directly attributable incremental costs (net of income taxes) is deducted from equity attributable to the Company’s equity holders. Where such shares are subsequently reissued, the difference between their book value and any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Company’s equity holders.
Revenue recognition	(21) Revenue recognition The Group’s revenue is comprised of up-front payments and milestone payments under authorization collaboration and development contracts, and sales-based royalty payment under royalty contracts. 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 payment upon signing of the contracts, and make milestone payments upon each milestone achieved. 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 such that pharmaceutical companies would have difficulty finding another service provider who offers the same services in terms of continuing research and development on the authorized drug products. The authorization and subsequent research and development services provided by the Group are bonded and highly interrelated and therefore not distinct and as such are accounted for as one performance obligation to be delivered over time. At the inception of an agreement that includes research and development milestone payments, the Group evaluates each milestone to determine when and how much of the milestone to be included in the transaction price. 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 sales-based royalty contracts with customers. 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	(22) 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	(23) 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	(24) 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	(25) 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, 2020, which was NT$28.08 to US$1.00. These convenience translations should not be construed as representations that the New Taiwan dollar amounts have been, or could in the future be, converted into U.S. dollars at this or any other rate of exchange.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
Summary of Significant Accounting Policies (Tables)	Dec. 31, 2020
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, 2019 December 31, 2020 Note Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Inc. Research on new anti-cancer drugs and biotechnology services 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals B.V. Technical authorization and product development 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, (H.K.) Limited Biotechnology services and reinvestment 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals Pty Ltd. Technical authorization and product development 100 100 Taiwan Liposome Company, Ltd. TLC Biopharmaceuticals, Japan Co., Ltd. Technical authorization and product development 100 100 TLC Biopharmaceuticals, (H.K.) Limited TLC Biopharmaceuticals, (Shanghai) Limited Consulting and technical service of medication 100 100 Taiwan Liposome Company, Ltd. TLC Holding Corp. Investment activities — 100 Note TLC Holding Corp. InspirMed Inc. Investment activities — 51 Note InspirMed Inc. InspirMed Corp. Technical authorization and product development — 100 Note Note: The company invested and established a 100% owned subsidiary, TLC Holding Corp. in November 2020, and indirectly invested and established a 100%-owned subsidiary, InspirMed Inc. Thereafter, InspirMed Inc. invested and established a 100%-owned subsidiary, InspirMed Corp. InspirMed Inc., increased its capital by issuing new shares in November 2020 and subscribed by the Company's subsidiary, TLC Holing Corp., and non-controlling interests. Information related to the transactions with non-controlling interests are provided in Note 6(27).
Summary of Information of Non-controlling Interests	The information of non-controlling interests and respective subsidiary is as follows: Non-controlling interest December 31, 2020 Name of Subsidiary Principal place of business Amount Ownership (%) NT$000 US$000 InspirMed Inc. Cayman Islands $ 425,405 $ 15,150 49% Balance sheets InspirMed Inc. December 31, 2020 NT$000 US$000 Current assets $ 893,095 $ 31,805 Non-current assets 459,860 16,377 Current liabilities (487,060 ) (17,345 ) Total net assets $ 865,895 $ 30,837 Statements of comprehensive income InspirMed Inc. 2020 NT$000 US$000 Revenue $ — $ — Loss before income tax (3,658 ) (130 ) Income tax expense — — Loss for the period from continuing operations (3,658 ) (130 ) Loss for the year (3,658 ) (130 ) Other comprehensive income, net of tax — — Total comprehensive loss for the year $ (3,658 ) $ (130 ) Comprehensive income attributable to non-controlling interests $ (1,792 ) $ (64 ) Dividends paid to non-controlling interests $ — $ — Statements of cash flows InspirMed Inc. 2020 NT$000 US$000 Net cash provided by (used in) operating activities $ — $ — Net cash provided by (used in) investing activities — — Net cash provided by (used in) financing activities 427,725 15,232 Effect of exchange rates on cash and cash equivalents (528 ) (19 ) Increase in cash and cash equivalents 427,197 15,213 Cash and cash equivalents, beginning of year — — Cash and cash equivalents, end of year $ 427,197 $ 15,213
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 ~ 10 years Office equipment 3 years ~ 5 years Vehicles 3 years Leasehold assets 5 years ~ 10 years Leasehold improvements 3 years ~ 6 years

Details of Significant Accoun_2

Details of Significant Accounts (Tables)	12 Months Ended
Details of Significant Accounts (Tables)	Dec. 31, 2020
Disclosure Of Significant Accounts [Line Items]
Summary of Cash and Cash Equivalents	(1) Cash and cash equivalents December 31, 2019 2020 NT$000 NT$000 US$000 Cash on hand $ 50 $ 50 $ 2 Checking and demand deposits 978,854 1,342,617 47,814 Time deposits 44,970 — — $ 1,023,874 $ 1,342,667 $ 47,816
Summary of Accounts Receivable	( 2 ) Accounts receivable December 31, 2019 2020 NT$000 NT$000 US$000 Accounts receivable $ 33,252 $ 9,287 $ 331 Less: Allowance for doubtful accounts (18,132 ) — — $ 15,120 $ 9,287 $ 331
Summary of Ageing Analysis of Accounts Receivables Past Due But Not Impaired	B. The aging analysis of accounts receivable is as follows: December 31, 2019 2020 NT$000 NT$000 US$000 Not past due $ 15,120 $ 9,287 $ 331 Up to 30 days — — — 31 to 90 days — — — 91 to 180 days — — — Over 181 days 18,132 — — $ 33,252 $ 9,287 $ 331
Summary of Prepayments	( 3 ) Prepayments December 31, 2019 2020 NT$000 NT$000 US$000 Net input VAT $ 34,591 $ 37,759 $ 1,345 Prepaid research and development expenses 9,429 9,644 344 Prepaid insurance expense 3,190 1,052 37 Prepaid handling charges 1,209 575 20 Prepaid repair expense 975 815 29 Prepaid expenses for medical research 152 2,416 86 Others 1,438 1,702 61 $ 50,984 $ 53,963 $ 1,922
Summary of Property, Plant and Equipment	A. The details of property, plant and equipment are as follows: Land Buildings Testing equipment Office equipment Vehicles Leasehold assets Leasehold improvements 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 2019 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 2) — — (36,315 ) — — (46,970 ) — (83,285 ) Transfers (Note 1) — — 71 — — — — 71 Depreciation charges — (656 ) (4,139 ) (2,998 ) (23 ) — (9,049 ) (16,865 ) Net exchange differences — — (40 ) (40 ) — — (82 ) (162 ) $ 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 Land Buildings Testing equipment Office equipment Vehicles Leasehold improvements Equipment under installation Total NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 NT$000 At January 1, 2020 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 2020 Opening net book amount $ 14,962 $ 22,860 $ 15,846 $ 3,271 $ 97 $ 4,647 $ — $ 61,683 Additions — — 8,052 228 — 298 5,269 13,847 Disposals — — (12 ) — — — — (12 ) Transfers (Note 1) — — 69,128 — — — — 69,128 Depreciation charges — (656 ) (14,343 ) (2,211 ) (40 ) (2,657 ) — (19,907 ) Net exchange differences — — (35 ) (63 ) — (142 ) — (240 ) $ 14,962 $ 22,204 $ 78,636 $ 1,225 $ 57 $ 2,146 $ 5,269 $ 124,499 At December 31, 2020 Cost $ 14,962 $ 29,532 $ 127,668 $ 13,372 $ 120 $ 10,863 $ 5,269 $ 201,786 Accumulated depreciation — (7,328 ) (49,032 ) (12,147 ) (63 ) (8,717 ) — (77,287 ) $ 14,962 $ 22,204 $ 78,636 $ 1,225 $ 57 $ 2,146 $ 5,269 $ 124,499 At December 31, 2020 (US$000) Cost $ 533 $ 1,052 $ 4,546 $ 476 $ 4 $ 387 $ 188 $ 7,186 Accumulated depreciation — (261 ) (1,746 ) (433 ) (2 ) (310 ) — (2,752 ) $ 533 $ 791 $ 2,800 $ 43 $ 2 $ 77 $ 188 $ 4,434
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 2020 NT$000 NT$000 US$000 Interest expense on lease liabilities $ 2,323 $ 1,719 $ 61 Expense on short-term lease contracts 2,272 — — Expense on leases of low-value assets 366 411 15
Summary of Intangible Assets	The details of intangible assets are as follows: Professional technology Computer software 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 $ 80,615 Accumulated amortization (49,136 ) (29,677 ) (78,813 ) $ — $ 1,802 $ 1,802 Professional technology Computer software Total NT$000 NT$000 NT$000 At January 1, 2020 Cost $ 49,136 $ 31,479 $ 80,615 Accumulated amortization (49,136 ) (29,677 ) (78,813 ) $ — $ 1,802 $ 1,802 2020 Opening net book amount $ — $ 1,802 $ 1,802 Additions — 1,802 1,802 Transfers (Note) — 605 605 Amortization charges — (3,207 ) (3,207 ) $ — $ 1,002 $ 1,002 At December 31, 2020 Cost $ 46,138 $ 33,886 $ 80,024 Accumulated amortization (46,138 ) (32,884 ) (79,022 ) $ — $ 1,002 $ 1,002 At December 31, 2020 Cost $ 1,643 $ 1,207 $ 2,850 Accumulated amortization (1,643 ) (1,171 ) (2,814 ) $ — $ 36 $ 36
Summary of Amortization Charges of Intangible Assets Recorded in Operating Expenses	The details of the amortization charges of intangible assets (recorded in “Operating expenses”) are as follows: 2019 2020 NT$000 NT$000 US$000 General and administrative expenses $ 2,796 $ 2,539 $ 90 Research and development expenses 3,852 668 24 $ 6,648 $ 3,207 $ 114
Summary of Other Non Current Assets	( 7 ) Other non-current assets December 31, 2019 2020 NT$000 NT$000 US$000 Refundable deposits $ 24,351 $ 25,711 $ 916 Prepaid expense for medical research-non-current 20,000 20,000 712 Prepayments for equipment 74,841 80,718 2,874 $ 119,192 $ 126,429 $ 4,502
Summary of Short Term Borrowings	( 8 ) Short-term borrowings December 31, 2019 2020 NT$000 NT$000 US$000 Bank unsecured borrowings $ 46,000 $ 16,000 $ 570 Interest rate 1.95 % 1.95 % 1.95 % Credit line $ 30,000 $ — $ — Interest expense recognized in profit or loss amounted to NT$917 thousand and NT$646 thousand (US$23 thousand) for 2019 and 2020, respectively.
Summary of Other Payables	( 9 ) Other payables December 31, 2019 2020 NT$000 NT$000 US$000 Research expenses $ 72,576 $ 130,790 $ 4,658 Salaries and bonuses 25,405 20,035 714 Service expenses 14,236 12,529 446 Medical research expenses 4,526 6,632 236 Labor and health insurance 1,732 1,602 57 Repair expenses 638 564 20 Payables on machinery, equipment and intangible assets 264 313 11 Other accrued expenses 11,687 16,676 594 $ 131,064 $ 189,141 $ 6,736
Summary of Long Term Borrowings	(1 0 ) Long-term borrowings Type of loans Borrowing period and repayment term Interest rate Collateral December 31, 2019 NT$000 Taiwan Cooperative Bank - secured borrowings Note 1 1.85% Note 6 $ 35,360 Taiwan Cooperative Bank - secured borrowings Note 2 1.85% Note 6 25,500 Cathay Bank - secured borrowings Note 3 4.75% Note 6 309,793 370,653 Less: Current portion (Shown as "Other current liabilities") (315,145 ) $ 55,508 Type of loans Borrowing period and repayment term Interest rate Collateral December 31, 2020 NT$000 US$000 Taiwan Cooperative Bank - secured borrowings Note 1 1.80% Note 6 $ 33,403 $ 1,190 Taiwan Cooperative Bank - secured borrowings Note 2 1.80% Note 6 22,100 787 Cathay Bank - secured borrowings Note 3 4.00% Note 6 341,760 12,171 Non-financial institution - secured borrowings Note 4 1.35% Note 6 67,000 2,386 Chang Hwa Commercial Bank- unsecured borrowings Note 5 1.78% - 120,000 4,273 584,263 20,807 Less: Current portion (Shown as "Other current liabilities") (115,187 ) (4,102 ) $ 469,076 $ 16,705
Summary of Amounts Recognized in Balance Sheet	(b) The amounts recognized in the balance sheet are as follows: December 31, 2019 2020 NT$000 NT$000 US$000 Present value of defined benefit obligations $ 7,402 $ 8,195 $ 292 Fair value of plan assets (1,805 ) (3,760 ) (134 ) Net defined benefit liability $ 5,597 $ 4,435 $ 158
Summary of Net Defined benefit Liabilities	(c) Movements in net defined benefit liabilities are as follows: 2019 Present value of defined benefit obligations Fair value of plan assets Net defined benefit liability 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 2020 Present value of defined benefit obligations Fair value of plan assets Net defined benefit liability NT$000 NT$000 NT$000 Balance at January 1 $ 7,402 $ (1,805 ) $ 5,597 Interest expense / income 52 (13 ) 39 7,454 (1,818 ) 5,636 Remeasurements: Change in financial assumptions 306 — 306 Experience adjustments 435 (59 ) 376 741 (59 ) 682 Pension fund contribution — (1,883 ) (1,883 ) Balance at December 31 $ 8,195 $ (3,760 ) $ 4,435 Balance at December 31 (US$000) $ 292 $ (134 ) $ 158
Summary of Principal Actuarial Assumptions	The principal actuarial assumptions used were as follows: 2019 2020 Discount rate 0.70 % 0.30 % Future salary increases 2.00 % 2.00 %
Sensitivity Analysis of Actuarial Assumption	The sensitivity analysis is as follows: Discount rate Future salary increases Increase 0.25% Decrease 0.25% Increase 0.25% Decrease 0.25% NT$000 NT$000 NT$000 NT$000 December 31, 2019 Effect on present value of defined benefit obligations $ (192 ) $ 198 $ 176 $ (172 ) Discount rate Future salary increases Increase 0.25% Decrease 0.25% Increase 0.25% Decrease 0.25% NT$000 NT$000 NT$000 NT$000 December 31, 2020 Effect on present value of defined benefit obligations $ (193 ) $ 199 $ 175 $ (171 ) December 31, 2020 (US$000) Effect on present value of defined benefit obligation $ (7 ) $ 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 $ 274 $ 10 1-2 year(s) 110 4 2-5 years 462 16 6-10 years 4,398 157 $ 5,244 $ 187
Summary of Equity-Settled Share-Based Payment Arrangements	A. For 2018, 2019 and 2020, the Company’s equity-settled share-based payment arrangements are as follows: Type of arrangement Grant date Quantity granted (in thousands) Contract period Vesting conditions Employee stock options 2013.11.14 883.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2014.03.20 153.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2014.08.15 82.3 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.02.26 1,102.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.04.30 16.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.05.04 35.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.07.30 50.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2015.10.29 180.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2016.02.25 1,391.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2016.08.11 140.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2016.11.03 73.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2018.06.29 1,320.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2018.07.02 65.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2019.03.07 115.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2019.05.08 300.0 5 years Gradually vested after 2 year service (Note 1) Employee stock options 2020.11.27 1,800.0 5 years Gradually vested after 2 year service (Note 1) Restricted stocks to employees (Note 2) 2017.11.16 500.0 3 years (Note 3) Restricted stocks to employees (Note 2) 2018.07.02 50.0 3 years (Note 3)
Summary of Employee Stock Options	Employee stock options 2018 Stock options No. of units (in thousands) Weighted-average exercise price (in NT dollars) 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 (in thousands) Weighted-average exercise price (in NT dollars) Options outstanding at beginning of the year 3,729 $ 152 Options granted 415 93 Options expired (171 ) 232 Options forfeited (749 ) 138 Options outstanding at end of the year 3,224 134 Options exercisable at end of the year 1,669 167 Options permitted but not yet granted at end of the year — 2020 Stock options No. of units (in thousands) Weighted-average exercise price (in NT dollars) Weighted-average exercise price (in US dollars) Options outstanding at beginning of the year 3,224 $ 134 $ 5 Options granted 1,800 59 2 Options expired (856 ) 191 7 Options forfeited (336 ) 106 4 Options outstanding at end of the year 3,832 86 3 Options exercisable at end of the year 1,402 116 4 Options permitted but not yet granted at end of the year 200
Summary of Restricted Stocks to Employees	Restricted stocks to employees 2018 2019 2020 Shares (in thousands) Shares (in thousands) Shares (in thousands) At January 1 500 422 227 Granted for the year (Note 1) 50 — — Expired for the year (Note 2) (35 ) (56 ) (34 ) Vested/restrictions removed for the year (93 ) (139 ) (183 ) At December 31 422 227 10
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, 2019 Options outstanding at end of year Options exercisable at end of year Exercise price (in dollars) Quantity (in thousands) Remaining contractual life (years) Exercise price (in dollars) Remaining contractual life (years) Exercise price (in dollars) 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, 2020 Options outstanding at end of year Options exercisable at end of year Exercise price (in dollars) Quantity (in thousands) Remaining contractual life (years) Exercise price (in dollars) Quantity (in thousands) Exercise price (in dollars) NT$ NT$ NT$ $ 132.40 725 0.16 $ 132.40 725 $ 132.40 112.10 8 0.61 112.10 8 112.10 97.60 1,059 2.50 97.60 669 97.60 95.80 75 3.19 95.80 — — 89.80 185 3.36 89.80 — — 59.40 1,780 4.91 59.40 — — 3,832 1,402 December 31, 2020 Options outstanding at end of year Options exercisable at end of year Exercise price (in dollars) Quantity (in thousands) Remaining contractual life (years) Exercise price (in dollars) Quantity (in thousands) Exercise price (in dollars) US$ US$ US$ $ 4.72 725 0.16 $ 4.72 725 $ 4.72 3.99 8 0.61 3.99 8 3.99 3.48 1,059 2.50 3.48 669 3.48 3.41 75 3.19 3.41 — — 3.20 185 3.36 3.20 — — 2.12 1,780 4.91 2.12 — — 3,832 1,402
Summary of Expenses Incurred on Share-based Payment Transactions	Expenses incurred on share-based payment transactions are shown below: 2018 2019 2020 NT$000 NT$000 NT$000 US$000 Equity-settled $ 41,386 $ 26,793 $ 17,657 $ 629
Summary of Provisions Decommissioning Liabilities	Provisions (decommissioning liabilities) 2019 2020 NT$000 NT$000 US$000 At January 1 $ 6,922 $ 6,432 $ 229 Unused amount reversed (490 ) — — At December 31 $ 6,432 $ 6,432 $ 229
Summary of Analysis of Total Provisions	Analysis of total provisions are shown below: December 31, 2019 2020 NT$000 NT$000 US$000 Non-current $ 6,432 $ 6,432 $ 229
Summary of Movements In Common Shares Outstanding	Movements in the number of the Company’s common shares outstanding are as follows (Unit: thousand shares): 2018 2019 2020 Issued common shares at January 1 56,199 64,045 74,189 Cash capital increase — 10,200 10,000 Cash capital increase – issuance of American Depositary Shares 7,831 — — Issuance of employee restricted stocks 50 — — Cancellation of employee restricted stocks (35 ) (51 ) (34 ) Issued common shares at December 31 64,045 74,194 84,155 Restricted stocks retrieved from employees and to be cancelled — (5 ) — Outstanding common shares at December 31 64,045 74,189 84,155
Summary of Operating Revenue	Operating revenue 2018 2019 2020 NT$000 NT$000 NT$000 US$000 Revenue from contracts with customers $ 62,324 $ 209,140 $ 101,928 $ 3,630
Summary 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 revenue Authorization collaboration and development revenue 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 collaboration and development revenue 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 2020 Royalty revenue Authorization collaboration and development revenue Other Total NT$000 NT$000 NT$000 NT$000 Timing of revenue recognition At a point in time $ 39,483 $ 56,356 $ 5,615 $ 101,454 Over time — 474 — 474 Total $ 39,483 $ 56,830 $ 5,615 $ 101,928 Total (US$000) $ 1,406 $ 2,024 $ 200 $ 3,630
Summary of Contract Assets and Liabilities	The Group has recognized the following revenue-related contract assets and liabilities: January 1, December 31, 2019 2019 2020 NT$000 NT$000 NT$000 US$000 Contract assets - authorization collaboration and development revenue $ 2,283 $ — $ — $ — Non-contract liabilities - authorization collaboration and development revenue $ — $ 10,760 $ 10,286 $ 366
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 year. 2019 2020 NT$000 NT$000 US$000 Revenue recognized that was included in the contract liability balance at the beginning of the year Authorization collaboration and development contracts $ — $ 474 $ 17
Summary of Other Income and Expenses	Other income and expenses 2018 2019 2020 NT$000 NT$000 NT$000 US$000 Government subsidy income (Note) $ 21,100 $ 1,420 $ 27,496 $ 979 Others 5,128 14,629 738 26 $ 26,228 $ 16,049 $ 28,234 $ 1,005 Note: The Company has entered into contracts of “TLC590 Phase II Clinical Study for Postsurgical Pain Following Bunionectomy: A Double-blind, Randomized Trial”, “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®) for treating macular edema due to retinal vein occlusion” with the Institute for Information Industry in 2020, 2017 and 2014, respectively. The Company has accrued government subsidy income in accordance with the progress of the plan. The aforesaid subsidy plan has recognized income of $1,420 thousand and $15,233 thousand (US$542 thousand) for 2019 and 2020, respectively. As of December 31, 2020, the above government subsidy has been fully recovered.
Summary of Other Gains and Losses	Other gains and losses 2018 2019 2020 NT$000 NT$000 NT$000 US$000 Net currency exchange gain (loss) $ (2,986 ) $ 14,515 $ 17,088 $ 609 Other gains (losses) 1,478 (53 ) (297 ) (11 ) $ (1,508 ) $ 14,462 $ 16,791 $ 598
Summary of Finance Costs	Finance costs 2018 2019 2020 NT$000 NT$000 NT$000 US$000 Bank borrowings $ 9,379 $ 21,333 $ 14,634 $ 521 Finance lease liabilities 507 — — — Lease liabilities — 2,323 1,719 61 Other borrowings — — 698 25 $ 9,886 $ 23,656 $ 17,051 $ 607
Summary of Expenses by Nature	Expenses by nature (Shown as “Operating expenses”) 2018 2019 2020 NT$000 NT$000 NT$000 US$000 Employee benefit expenses $ 314,655 $ 268,381 $ 215,721 $ 7,682 Depreciation charges $ 39,315 $ 64,754 $ 52,960 $ 1,886 Amortization charges $ 8,144 $ 6,648 $ 3,207 $ 114
Summary of Employee Benefit Expenses	Employee benefit expenses 2018 2019 2020 NT$000 NT$000 NT$000 US$000 Wages and salaries $ 234,735 $ 210,140 $ 171,234 $ 6,098 Share-based payment compensation costs 41,386 26,793 17,657 629 Labor and health insurance fees 19,026 16,177 13,473 480 Pension costs 10,396 8,356 7,566 269 Other personnel expenses 9,112 6,915 5,791 206 $ 314,655 $ 268,381 $ 215,721 $ 7,682
Summary of Components of Income Tax Expense	Components of income tax expense: 2018 2019 2020 NT$000 NT$000 NT$000 US$000 Current income tax: Current income tax on profits for the year $ 538 $ 906 $ 1,278 $ 45 Prior year income tax (over) underestimation 329 3,214 (146 ) (5 ) Total current income tax 867 4,120 1,132 40 Deferred income tax: Origination and reversal of temporary differences — — — — $ 867 $ 4,120 $ 1,132 $ 40
Summary of Reconciliation Between Income Tax Expense and Accounting Profit	Reconciliation between income tax expense and accounting profit: 2018 2019 2020 NT$000 NT$000 NT$000 US$000 Tax calculated based on profit (loss) before tax and statutory tax rate (Note) $ (180,141 ) $ (160,680 ) $ (196,435 ) $ (6,996 ) Effect of different tax rates in countries in which the Group operates 300 83 (196 ) (7 ) Taxable loss not recognized as deferred tax assets 180,379 161,503 197,909 7,048 Prior year income tax underestimation 329 3,214 (146 ) (5 ) Income tax expense $ 867 $ 4,120 $ 1,132 $ 40
Summary of Deferred Income Tax Assets or Liabilities as a Result of Temporary Differences	C. Amounts of deferred income tax assets or liabilities as a result of temporary differences are as follows: 2018 January 1 Recognized in profit or loss Recognized in other comprehensive income Recognized in equity 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 in profit or loss Recognized in other comprehensive income Recognized in equity December 31 NT$000 NT$000 NT$000 NT$000 NT$000 Temporary differences: —Deferred income tax assets: Unrealized expenses $ 79 $ — $ (3 ) $ — $ 76 2020 January 1 Recognized in profit or loss Recognized in other comprehensive income Recognized in equity December 31 December 31 NT$000 NT$000 NT$000 NT$000 NT$000 US$000 Temporary differences: —Deferred income tax assets: Unrealized expenses $ 76 $ (79 ) $ 3 $ — $ — $ —
Details of Investment Tax Credits and Unrecognized Deferred Tax Assets	D. Details of investment tax credits and unrecognized deferred tax assets are as follows: December 31, 2019 Unused credits Unrecognized deferred income tax assets Final year tax credits are due NT$000 NT$000 Qualifying items Research and development expenditure $ 549,466 $ 549,466 Note Employees’ development and training 72 72 Note December 31, 2020 Unused credits Unrecognized deferred income tax assets Final year tax credits are due NT$000 NT$000 Qualifying items Research and development expenditure $ 723,267 $ 723,267 Note Employees’ development and training 72 72 Note December 31, 2020 Unused credits Unrecognized deferred income tax assets Final year tax credits are due US$000 US$000 Qualifying items Research and development expenditure $ 25,757 $ 25,757 Note Employees’ development and training 3 3 Note
Summary of the Amounts of Deductible Temporary Differences That were Not Recognized as Deferred Income Tax Assets	G. The amounts of deductible temporary differences that are not recognized as deferred income tax assets are as follows: December 31, 2019 2020 NT$000 NT$000 US$000 Deductible temporary differences $ 84,234 $ 68,412 $ 2,436
Summary of Loss Per Share	Loss per share 2018 Amount after tax Weighted average number of common shares outstanding (in thousands of shares) Loss per share (in dollars) 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 of common shares outstanding (in thousands of shares) Loss per share (in dollars) 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 ) 2020 Amount after tax Weighted average number of common shares outstanding (in thousands of shares) Loss per share (in dollars) NT$000 NT$ Basic loss per share Loss attributable to common shareholders of the Company $ (981,517 ) 79,014 $ (12.42 ) 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 $ (981,517 ) 79,014 $ (12.42 ) 2020 Amount after tax Weighted average number of common shares outstanding (in thousands of shares) Loss per share (in dollars) US$000 US$ Basic loss per share Loss attributable to common shareholders of the Company $ (34,954 ) 79,014 $ (0.44 ) 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 $ (34,954 ) 79,014 $ (0.44 ) Note: Employee stock options and employee restricted stocks have no dilutive effect for any periods due to the fact that the Company was in loss position for all periods presented.
Summary of Investing Activities with Partial Cash Payments	Investing activities with partial cash payments 2018 2019 2020 NT$000 NT$000 NT$000 US$000 Acquisition of property, plant and equipment (including transfers) $ 42,213 $ 5,337 $ 26,144 $ 931 Add: Opening balance of payables on machinery, equipment and intangible assets — 3,303 190 7 Ending balance of prepayments for equipment 27,942 74,841 80,718 2,875 Opening balance of prepayments for equipment being transferred to other expenses 780 — — — Opening balance of prepayments for equipment being transferred to intangible assets — 243 605 21 Less: Ending balance of payables on machinery, equipment and intangible assets (3,303 ) (190 ) (313 ) (11 ) Opening balance of prepayments for equipment (923 ) (27,942 ) (74,841 ) (2,665 ) Cash paid $ 66,709 $ 55,592 $ 32,503 $ 1,158 2018 2019 2020 NT$000 NT$000 NT$000 US$000 Acquisition of intangible assets (including transfers) $ 3,537 $ 4,420 $ 2,407 $ 86 Add: Opening balance of payable on machinery, equipment and intangible assets — 374 74 3 Less: Ending balance of payables on machinery, equipment and intangible assets (374 ) (74 ) — — Opening balance of prepayments for equipment — (243 ) (605 ) (22 ) Cash paid $ 3,163 $ 4,477 $ 1,876 $ 67
Changes in Liabilities from Financing Activities	Changes in liabilities from financing activities 2018 Short-term borrowings Long-term borrowings (including current portion) Financial lease liabilities Liabilities from financing activities 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 items — 600 — 600 At December 31 $ 46,000 $ 434,757 $ 48,000 $ 528,757 2019 Short-term borrowings Long-term borrowings (including current portion) Lease liabilities Liabilities from financing activities 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 items — (7,679 ) 7,496 (183 ) At December 31 $ 46,000 $ 370,653 $ 92,509 $ 509,162 2020 Short-term borrowings Long-term borrowings (including current portion) Lease liabilities Liabilities from financing activities NT$000 NT$000 NT$000 NT$000 At January 1 $ 46,000 $ 370,653 $ 92,509 $ 509,162 Changes in cash flow from financing activities (30,000 ) 224,524 (74,913 ) 119,611 Changes in other non-cash items — — 50,249 50,249 Net exchange difference — (10,914 ) (725 ) (11,639 ) At December 31 $ 16,000 $ 584,263 $ 67,120 $ 667,383 At December 31 (US$000) $ 570 $ 20,807 $ 2,390 $ 23,767 Note: Adjustment 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, 2019 Year incurred Amount filed/ assessed Unused amount Unrecognized amount (Note) 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, 2020 Year incurred Amount filed/ assessed Unused amount Unrecognized amount (Note) Expiry year NT$000 NT$000 NT$000 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 775,140 775,140 775,140 2029 2020 938,069 938,069 938,069 2030 $ 6,299,550 $ 6,299,550 $ 6,299,550 Note: Unrecognized amount represents unused tax losses for which no deferred income tax asset has been recognized. December 31, 2020 Year incurred Amount filed/ assessed Unused amount Unrecognized amount (Note) Expiry year US$000 US$000 US$000 2011 $ 7,582 $ 7,582 $ 7,582 2021 2012 6,693 6,693 6,693 2022 2013 14,523 14,523 14,523 2023 2014 22,517 22,517 22,517 2024 2015 23,141 23,141 23,141 2025 2016 28,219 28,219 28,219 2026 2017 29,652 29,652 29,652 2027 2018 31,004 31,004 31,004 2028 2019 27,605 27,605 27,605 2029 2020 33,407 33,407 33,407 2030 $ 224,343 $ 224,343 $ 224,343 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 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 November 27, 2020 Dividend yield — — — Expected volatility 41.76%~42.66% 38.85%~41.63% 37.03%~39.63% Risk-free interest rate 0.62%~0.65% 0.57%~0.60% 0.18%~0.19% Expected life (years) 3.5~4.5 3.5~4.5 3.5~4.5 Per share exercise price (in NT dollars) $ 97.4 $ 91.3 $ 59.4 (US$3.47 dollars) (US$3.25 dollars) (US$2.12 dollars) Weighted average stock options fair value (in NT dollars) $ 31~$ 35 $ 27~$ 32 $ 17~$ 18 (US$1.10~1.25 dollars) (US$0.96~1.14 dollars) (US$0.61~0.64 dollars)
Right-of-use assets
Disclosure Of Significant Accounts [Line Items]
Summary of Property, Plant and Equipment	The carrying amount of right-of-use assets and the depreciation charges are as follows: December 31, 2019 Cost Accumulated depreciation Carrying amount NT$000 NT$000 NT$000 Buildings $ 71,477 $ (27,062 ) $ 44,415 Testing equipment 86,328 (23,698 ) 62,630 Vehicles 697 (131 ) 566 $ 158,502 $ (50,891 ) $ 107,611 December 31, 2020 Cost Accumulated depreciation Carrying amount NT$000 NT$000 NT$000 Buildings $ 105,634 $ (40,472 ) $ 65,162 Vehicles 697 (305 ) 392 $ 106,331 $ (40,777 ) $ 65,554 December 31, 2020 Cost Accumulated depreciation Carrying amount US$000 US$000 US$000 Buildings $ 3,761 $ (1,441 ) $ 2,320 Vehicles 25 (11 ) 14 $ 3,786 $ (1,452 ) $ 2,334 2019 2020 Depreciation changes Depreciation changes NT$000 NT$000 US$000 Buildings $ 27,104 $ 27,080 $ 964 Testing equipment 20,654 5,799 207 Vehicles 131 174 6 $ 47,889 $ 33,053 $ 1,177

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
Related Party Transactions (Tables)	Dec. 31, 2020
Disclosure Of Transactions Between Related Parties [Abstract]
Summary of Key Management Personnel Compensation	2018 2019 2020 NT$000 NT$000 NT$000 US$000 Salaries and other short-term employee benefits $ 38,227 $ 38,684 $ 40,606 $ 1,446 Post-employment benefits 486 522 841 30 Share-based payments 9,366 6,264 4,472 159 $ 48,079 $ 45,470 $ 45,919 $ 1,635

Pledged Assets (Tables)

Pledged Assets (Tables)	12 Months Ended
Pledged Assets (Tables)	Dec. 31, 2020
Disclosure Of Pledged Assets [Abstract]
Summary of Pledged Assets	(1) December 31, Assets pledged 2019 2020 Pledge purpose NT$000 NT$000 US$000 Shown as “Property, plant and equipment” Land $ 14,962 $ 14,962 $ 533 Note 1 Buildings 22,860 22,204 791 Note 1 Testing equipment — 58,808 2,094 Note 2 Shown as “Other non-current assets” Prepayment for equipment — 22,423 798 Note 2 $ 37,822 $ 118,397 $ 4,216 Note 1: Provided as collateral for long-term borrowings with Taiwan Cooperative Bank. Note 2: Provided as collateral for long-term borrowings with non-financial institution.

Significant Contingent Liabil_2

Significant Contingent Liabilities and Unrecognized Contract Commitments (Tables)	12 Months Ended
	Dec. 31, 2020
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, 2019 2020 NT$000 NT$000 US$000 Property, plant and equipment $ 9,109 $ 117,436 $ 4,182
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, 2019 2020 NT$000 NT$000 US$000 $ 130,089 $ 211,983 $ 7,549
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, 2019 2020 NT$000 NT$000 US$000 $ 1,311,875 $ 834,686 $ 29,725

Others (Tables)

Others (Tables)	12 Months Ended
Others (Tables)	Dec. 31, 2020
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Abstract]
Summary of Gearing Ratio	As of December 31, 2019 and 2020, the Group’s gearing ratios are as follows: December 31, 2019 2020 NT$000 NT$000 US$000 Total debt $ 664,068 $ 886,134 $ 31,557 Total capital $ 741,939 $ 841,549 $ 29,970 Debt to capital ratio 89.50 % 105.30 % 105.30 %
Schedule of Financial Assets and Liabilities by Category	A. Financial instruments by category December 31, 2019 2020 NT$000 NT$000 US$000 Financial assets Financial assets at amortized cost Cash and cash equivalents $ 1,023,874 $ 1,342,667 $ 47,816 Accounts receivables, net 15,120 9,287 331 Other receivables 4,654 25,489 908 Refundable deposits 24,351 25,711 916 $ 1,067,999 $ 1,403,154 $ 49,971 December 31, 2019 2020 NT$000 NT$000 US$000 Financial liabilities Financial liabilities at amortized cost Short-term borrowings $ 46,000 $ 16,000 $ 570 Other payables 131,064 189,141 6,736 Lease liabilities (including current portion) 92,509 67,120 2,390 Long-term borrowings (including current portion) 370,653 584,263 20,807 $ 640,226 $ 856,524 $ 30,503
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, 2019 (Foreign currency: functional currency) Foreign currency amount Exchange Rate Book value $000 NT$000 Financial assets Monetary items USD : NTD US$ 3,126 29.980 $ 93,717 Financial liabilities Monetary items Monetary items USD : NTD US$ 13,493 29.980 404,520 AUD : NTD AUD 1,687 21.005 35,435 December 31, 2020 (Foreign currency: functional currency) Foreign currency amount Exchange Rate Book value Book value $000 NT$000 US$000 Financial assets Monetary items USD : NTD US$ 8,733 28.480 $ 248,716 $ 8,857 Financial liabilities Monetary items Monetary items USD : NTD US$ 18,505 28.480 527,022 18,769 AUD : NTD AUD 1,513 21.950 33,210 1,183
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: 2019 Sensitivity analysis (Foreign currency: functional currency) Extent of variation Effect on profit or loss Effect on other comprehensive income NT$000 NT$000 Financial assets Monetary items Monetary items USD : NTD 1 % $ 937 $ — Financial liabilities Monetary items Monetary items USD : NTD 1 % 4,045 — AUD : NTD 1 % 354 — 2020 Sensitivity analysis (Foreign currency: functional currency) Extent of variation Effect on profit or loss Effect on profit or loss Effect on other comprehensive income Effect on other comprehensive income NT$000 US$000 NT$000 US$000 Financial assets Monetary items Monetary items USD : NTD 1 % $ 2,487 $ 89 $ — $ — Financial liabilities Monetary items Monetary items USD : NTD 1 % 5,022 179 — — AUD : NTD 1 % 332 12 — —
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 financial liabilities based on the remaining period at the balance sheet date to the contractual maturity date. The amounts disclosed in the table are the contractual undiscounted cash flows. December 31, 2019 Within 1 year Between 1 and 2 years Between 2 and 3 years Between 3 and 5 years Over 5 years NT$000 NT$000 NT$000 NT$000 NT$000 Short-term borrowings $ 46,897 $ — $ — $ — $ — Other payables 131,064 — — — — Lease liabilities (including current portion) 64,827 20,352 7,523 2,055 — Long-term borrowings (including current portion) 323,437 6,367 21,534 5,180 27,839 December 31, 2020 Within 1 year Between 1 and 2 years Between 2 and 3 years Between 3 and 5 years Over 5 years NT$000 NT$000 NT$000 NT$000 NT$000 Short-term borrowings $ 16,000 $ — $ — $ — $ — Other payables 189,141 — — — — Lease liabilities (including current portion) 26,299 17,299 12,192 13,806 — Long-term borrowings (including current portion) 132,065 195,011 207,511 62,163 25,157 December 31, 2020 Within 1 year Between 1 and 2 years Between 2 and 3 years Between 3 and 5 years Over 5 years US$000 US$000 US$000 US$000 US$000 Short-term borrowings $ 570 $ — $ — $ — $ — Other payables 6,736 — — — — Lease liabilities (including current portion) 937 616 434 492 — Long-term borrowings (including current portion) 4,703 6,945 7,390 2,214 896

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
Segment Information (Tables)	Dec. 31, 2020
Disclosure Of Operating Segments [Abstract]
Summary of Geographical Information	Geographical information Geographical information for 2018, 2019 and 2020 is as follows: 2018 2019 Revenue Non-current assets (Note) Revenue Non-current assets (Note) NT$000 NT$000 NT$000 NT$000 Taiwan $ 52,100 $ 202,724 $ 58,970 $ 246,719 Europe 10,224 — — — China — 11 142,840 — Others — 7,482 7,330 19,218 $ 62,324 $ 210,217 $ 209,140 $ 265,937 2020 2020 Revenue Non-current assets (Note) Revenue Non-current assets (Note) NT$000 NT$000 US$000 US$000 Taiwan $ 39,483 $ 278,878 $ 1,406 $ 9,932 China 56,830 — 2,024 — Others 5,615 12,895 200 459 $ 101,928 $ 291,773 $ 3,630 $ 10,391 Note: Deferred tax assets and refundable deposits are excluded from non-current assets.
Summary of Sales to Individual Customers Exceeding 10% of Revenue	Major customer information Details of sales to individual customers exceeding 10% of the Group’s revenue for 2018, 2019 and 2020 are as follows: 2018 2019 Customer Revenue Revenue NT$000 NT$000 D $ — $ 142,840 A 40,765 45,828 B 11,335 13,142 F 10,224 — 2020 2020 Customer Revenue Revenue NT$000 US$000 D $ 56,830 $ 2,024 A 21,396 762 B 18,087 644

History and Organization - Addi

History and Organization - Additional Information (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2017TWD ($)
Disclosure Of History And Organization [Abstract]
Net losses attributable to owners of parent	$ 981,517	$ 34,954	$ 807,522	$ 901,574
Accumulated deficit	2,699,974		1,717,775		$ 96,153
Cash and cash equivalents	$ 1,342,667		$ 1,023,874	$ 807,484	$ 47,816	$ 36,463	$ 951,713

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, 2020
Authorization Of Financial Statements [Abstract]
Date of authorisation for issue of financial statements	Mar. 30, 2021

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Summary of Subsidiaries Included in Consolidated Financial Statements (Details)	1 Months Ended	12 Months Ended
	Nov. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
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%
TLC Holding Corp.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor		Taiwan Liposome Company, Ltd.
Name of Subsidiary		TLC Holding Corp.
Main Business Activities		Investment activities
Ownership (%)	100.00%	100.00%
InspirMed Inc.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor		TLC Holding Corp.
Name of Subsidiary		InspirMed Inc.
Main Business Activities		Investment activities
Ownership (%)	100.00%	51.00%
InspirMed Corp.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Name of Investor		InspirMed Inc.
Name of Subsidiary		InspirMed Corp.
Main Business Activities		Technical authorization and product development
Ownership (%)		100.00%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Summary of Subsidiaries Included in Consolidated Financial Statements (Parenthetical) (Details)	1 Months Ended	12 Months Ended
	Nov. 30, 2020	Dec. 31, 2020
TLC Holding Corp.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Ownership (%)	100.00%	100.00%
InspirMed Inc.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Ownership (%)	100.00%	51.00%
InspirMed Corp.
Disclosure Of Significant Investments In Subsidiaries [Line Items]
Ownership (%)		100.00%

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Additional Information (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)$ / shares	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Mar. 25, 2011$ / shares
Disclosure Of Significant Accounting Policies [Line Items]
Non-controlling interests	$ 425,405,000	$ 15,150	$ 0
Subscription price				$ 42.45
Exchange rate of NT to $1.00 \| $	28.08
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

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Summary of Information of Non-controlling Interests (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Non Controlling Interests [Line Items]
Non-controlling interests	$ 425,405,000	$ 15,150	$ 0
InspirMed Inc.
Disclosure Of Non Controlling Interests [Line Items]
Name of Subsidiary	InspirMed Inc.
Ownership (%)	49.00%

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Summary of Information of Non-controlling Interests - Balance Sheets (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Non Controlling Interests [Line Items]
Current assets	$ 1,431,977	$ 50,997	$ 1,095,614
Non-current assets	317,484	11,306	290,364
Current liabilities	(348,127)	(12,398)	(556,697)
Total Assets	1,749,461	62,303	$ 1,385,978
InspirMed Inc.
Disclosure Of Non Controlling Interests [Line Items]
Current assets	893,095	31,805
Non-current assets	459,860	16,377
Current liabilities	(487,060)	(17,345)
Total Assets	$ 865,895	$ 30,837

Summary of Significant Accoun_9

Summary of Significant Accounting Policies - Summary of Information of Non-controlling Interests - Statements of Comprehensive Income (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Non Controlling Interests [Line Items]
Operating revenue	$ 101,928	$ 3,630	$ 209,140	$ 62,324
Loss before income tax	(982,177)	(34,978)	(803,402)	(900,707)
Income tax expense	1,132	40	4,120	867
Other comprehensive income, net of tax	262	9	(2,782)	(1,254)
Total comprehensive loss for the year	(983,047)	(35,009)	$ (810,304)	$ (902,828)
Comprehensive income attributable to non-controlling interests	(1,792)	(64)
InspirMed Inc.
Disclosure Of Non Controlling Interests [Line Items]
Loss before income tax	(3,658)	(130)
Loss for the period from continuing operations	(3,658)	(130)
Loss for the year	(3,658)	(130)
Total comprehensive loss for the year	(3,658)	(130)
Comprehensive income attributable to non-controlling interests	$ (1,792)	$ (64)

Summary of Significant Accou_10

Summary of Significant Accounting Policies - Summary of Information of Non-controlling Interests - Statements of Cash Flows (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Non Controlling Interests [Line Items]
Net cash provided by (used in) operating activities	$ (875,190)	$ (31,167)	$ (777,562)	$ (686,039)
Net cash provided by (used in) investing activities	(35,443)	(1,263)	252,191	(368,764)
Net cash provided by (used in) financing activities	1,228,137	43,737	744,008	911,713
Effect of exchange rates on cash and cash equivalents	1,289	46	(2,247)	(1,139)
Net (decrease) increase in cash and cash equivalents	318,793	11,353	216,390	(144,229)
Cash and cash equivalents at beginning of year	1,023,874	36,463	807,484	951,713
Cash and cash equivalents at end of year	1,342,667	47,816	$ 1,023,874	$ 807,484
InspirMed Inc.
Disclosure Of Non Controlling Interests [Line Items]
Net cash provided by (used in) financing activities	427,725	15,232
Effect of exchange rates on cash and cash equivalents	(528)	(19)
Net (decrease) increase in cash and cash equivalents	427,197	15,213
Cash and cash equivalents at end of year	$ 427,197	$ 15,213

Summary of Significant Accou_11

Summary of Significant Accounting Policies - Summary of Estimated Useful Lives of Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2020
Buildings
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives	44 years
Vehicles
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	3 years
Top of Range \| Testing Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Estimated useful lives	10 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	6 years

Details of Significant Accoun_3

Details of Significant Accounts - Summary of Cash and Cash Equivalents (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Cash And Cash Equivalents [Abstract]
Cash on hand	$ 50	$ 2	$ 50
Checking and demand deposits	1,342,617	47,814	978,854
Time deposits			44,970
Cash and cash equivalents	$ 1,342,667	$ 47,816	$ 1,023,874	$ 36,463	$ 807,484	$ 951,713

Details of Significant Accoun_4

Details of Significant Accounts - Summary of Accounts Receivable (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	$ 9,287	$ 331	$ 15,120
Gross Carrying Amount
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	$ 9,287	$ 331	33,252
Allowance for doubtful accounts
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net			$ (18,132)

Details of Significant Accoun_5

Details of Significant Accounts - Summary of Ageing Analysis of Accounts Receivables Past Due But Not Impaired (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	$ 9,287	$ 331	$ 15,120
Financial Assets Past Due But Not Impaired
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	9,287	331	33,252
Financial Assets Past Due But Not Impaired \| Not past due
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net	$ 9,287	$ 331	15,120
Financial Assets Past Due But Not Impaired \| Later than six months [member]
Disclosure Of Trade And Receivables [Line Items]
Accounts receivable, net			$ 18,132

Details of Significant Accoun_6

Details of Significant Accounts - Schedule of Prepayments (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Prepayments [Abstract]
Net input VAT	$ 37,759	$ 1,345	$ 34,591
Prepaid research and development expenses	9,644	344	9,429
Prepaid insurance expense	1,052	37	3,190
Prepaid handling charges	575	20	1,209
Prepaid repair expense	815	29	975
Prepaid expenses for medical research	2,416	86	152
Others	1,702	61	1,438
Prepayments	$ 53,963	$ 1,922	$ 50,984

Details of Significant Accoun_7

Details of Significant Accounts - Summary of Property, Plant and Equipment (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	$ 61,683		$ 158,245
Additions	13,847		5,266
Disposals	(12)		(1,587)
Reclassification			(83,285)
Transfers	69,128		71
Depreciation charges	(19,907)		(16,865)
Net exchange differences	(240)		(162)
Property, plant and equipment, ending balance	124,499	$ 4,434	61,683
Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	167,363		274,177
Property, plant and equipment, ending balance	201,786	7,186	167,363
Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	(105,680)		(115,932)
Property, plant and equipment, ending balance	(77,287)	(2,752)	(105,680)
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	14,962	533	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	14,962	533	14,962
Buildings
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	22,860		23,516
Depreciation charges	(656)		(656)
Property, plant and equipment, ending balance	22,204	791	22,860
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	29,532	1,052	29,532
Buildings \| Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	(6,672)		(6,016)
Property, plant and equipment, ending balance	(7,328)	(261)	(6,672)
Testing Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	15,846		52,931
Additions	8,052		4,379
Disposals	(12)		(1,041)
Reclassification			(36,315)
Transfers	69,128		71
Depreciation charges	(14,343)		(4,139)
Net exchange differences	(35)		(40)
Property, plant and equipment, ending balance	78,636	2,800	15,846
Testing Equipment \| Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	40,307		82,584
Property, plant and equipment, ending balance	127,668	4,546	40,307
Testing Equipment \| Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	(24,461)		(29,653)
Property, plant and equipment, ending balance	(49,032)	(1,746)	(24,461)
Office Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	3,271		6,056
Additions	228		281
Disposals			(28)
Depreciation charges	(2,211)		(2,998)
Net exchange differences	(63)		(40)
Property, plant and equipment, ending balance	1,225	43	3,271
Office Equipment \| Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	18,675		19,878
Property, plant and equipment, ending balance	13,372	476	18,675
Office Equipment \| Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	(15,404)		(13,822)
Property, plant and equipment, ending balance	(12,147)	(433)	(15,404)
Vehicles
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	97
Additions			120
Depreciation charges	(40)		(23)
Property, plant and equipment, ending balance	57	2	97
Vehicles \| Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	120
Property, plant and equipment, ending balance	120	4	120
Vehicles \| Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	(23)
Property, plant and equipment, ending balance	(63)	(2)	(23)
Leasehold Assets
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance			46,970
Reclassification			(46,970)
Leasehold Assets \| Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance			50,013
Leasehold Assets \| Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance			(3,043)
Leasehold Improvements
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	4,647		13,810
Additions	298		486
Disposals			(518)
Depreciation charges	(2,657)		(9,049)
Net exchange differences	(142)		(82)
Property, plant and equipment, ending balance	2,146	77	4,647
Leasehold Improvements \| Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	63,767		77,208
Property, plant and equipment, ending balance	10,863	387	63,767
Leasehold Improvements \| Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, beginning balance	(59,120)		(63,398)
Property, plant and equipment, ending balance	(8,717)	(310)	$ (59,120)
Equipment Under Installation
Disclosure Of Property Plant And Equipment [Line Items]
Additions	5,269
Property, plant and equipment, ending balance	5,269	188
Equipment Under Installation \| Gross Carrying Amount
Disclosure Of Property Plant And Equipment [Line Items]
Property, plant and equipment, ending balance	$ 5,269	$ 188

Details of Significant Accoun_8

Details of Significant Accounts - Leasing arrangements-lessee - Additional information (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	May 31, 2020TWD ($)	May 31, 2020USD ($)
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Additions to right-of-use assets	$ 48,529	$ 1,728	$ 1,770
Cash outflow for leases	$ 75,323	$ 2,682	$ 70,416
Testing Equipment
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Purchase of leased testing equipment amount				$ 56,832	$ 2,024
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	5 years	5 years

Details of Significant Accoun_9

Details of Significant Accounts - Right-of-Use Assets and the Depreciation (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2020USD ($)
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	$ 124,499		$ 61,683	$ 158,245	$ 4,434
Depreciation charges	52,960	$ 1,886	64,754	39,315
Accumulated Depreciation
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	(77,287)		(105,680)	(115,932)	(2,752)
Buildings
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	22,204		22,860	23,516	791
Buildings \| Accumulated Depreciation
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	(7,328)		(6,672)	(6,016)	(261)
Testing Equipment
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	78,636		15,846	52,931	2,800
Testing Equipment \| Accumulated Depreciation
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	(49,032)		(24,461)	$ (29,653)	(1,746)
Vehicles
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	57		97		2
Vehicles \| Accumulated Depreciation
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	(63)		(23)		(2)
Right-of-use assets
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	65,554		107,611		2,334
Depreciation charges	33,053	1,177	47,889
Right-of-use assets \| Cost
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	106,331		158,502		3,786
Right-of-use assets \| Accumulated Depreciation
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	(40,777)		(50,891)		(1,452)
Right-of-use assets \| Buildings
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	65,162		44,415		2,320
Depreciation charges	27,080	964	27,104
Right-of-use assets \| Buildings \| Cost
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	105,634		71,477		3,761
Right-of-use assets \| Buildings \| Accumulated Depreciation
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	(40,472)		(27,062)		(1,441)
Right-of-use assets \| Testing Equipment
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment			62,630
Depreciation charges	5,799	207	20,654
Right-of-use assets \| Testing Equipment \| Cost
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment			86,328
Right-of-use assets \| Testing Equipment \| Accumulated Depreciation
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment			(23,698)
Right-of-use assets \| Vehicles
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	392		566		14
Depreciation charges	174	$ 6	131
Right-of-use assets \| Vehicles \| Cost
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	697		697		25
Right-of-use assets \| Vehicles \| Accumulated Depreciation
Disclosure Of Detailed Information Of Lease Items Affecting Profit Or Loss [Line Items]
Property, plant and equipment	$ (305)		$ (131)		$ (11)

Details of Significant Accou_10

Details of Significant Accounts - Income and Expense Accounts (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Lease Expenses [Abstract]
Interest expense on lease liabilities	$ 1,719	$ 61	$ 2,323
Expense on short-term lease contracts			2,272
Expense on leases of low-value assets	$ 411	$ 15	$ 366

Details of Significant Accou_11

Details of Significant Accounts - Summary of Intangible Assets (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance	$ 1,802		$ 4,030
Additions	1,802		4,177
Transfers (Note)	605		243
Amortization charges	(3,207)	$ (114)	(6,648)
Intangible assets, ending balance	1,002	36	1,802
Gross Carrying Amount
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance	80,615		76,438
Intangible assets, ending balance	80,024	2,850	80,615
Accumulated Amortization
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance	(78,813)		(72,318)
Intangible assets, ending balance	(79,022)	(2,814)	(78,813)
Professional Technology \| Gross Carrying Amount
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance	49,136		49,290
Intangible assets, ending balance	46,138	1,643	49,136
Professional Technology \| Accumulated Amortization
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance	(49,136)		(49,290)
Intangible assets, ending balance	(46,138)	(1,643)	(49,136)
Computer Software
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance	1,802		4,030
Additions	1,802		4,177
Transfers (Note)	605		243
Amortization charges	(3,207)		(6,648)
Intangible assets, ending balance	1,002	36	1,802
Computer Software \| Gross Carrying Amount
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance	31,479		27,058
Intangible assets, ending balance	33,886	1,207	31,479
Computer Software \| Accumulated Amortization
Disclosure Of Intangible Assets [Line Items]
Intangible assets, beginning balance	(29,677)		(23,028)
Intangible assets, ending balance	$ (32,884)	$ (1,171)	$ (29,677)

Details of Significant Accou_12

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, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Intangible Assets [Line Items]
Amortization charges	$ 3,207	$ 114	$ 6,648
General and Administrative Expenses
Disclosure Of Intangible Assets [Line Items]
Amortization charges	2,539	90	2,796
Research and Development Expenses
Disclosure Of Intangible Assets [Line Items]
Amortization charges	$ 668	$ 24	$ 3,852

Details of Significant Accou_13

Details of Significant Accounts - Summary of Other Non Current Assets (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Financial Assets [Line Items]
Other non-current assets	$ 126,429	$ 4,502	$ 119,192
Refundable Deposits
Disclosure Of Financial Assets [Line Items]
Other non-current assets	25,711	916	24,351
Prepaid Expense for Medical Research-non-current
Disclosure Of Financial Assets [Line Items]
Other non-current assets	20,000	712	20,000
Prepayments for Equipment
Disclosure Of Financial Assets [Line Items]
Other non-current assets	$ 80,718	$ 2,874	$ 74,841

Details of Significant Accou_14

Details of Significant Accounts - Summary of Type of Borrowings (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Financial Liabilities [Abstract]
Short-term borrowings	$ 16,000	$ 570	$ 46,000
Interest rate	1.95%	1.95%	1.95%
Credit line			$ 30,000

Details of Significant Accou_15

Details of Significant Accounts - Short-Term Borrowings - Additional Information (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Significant Accounting Policies [Abstract]
Interest expense recognized in profit or loss	$ 646	$ 23	$ 917

Details of Significant Accou_16

Details of Significant Accounts - Summary of Other payables (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Financial Liabilities [Line Items]
Other payables	$ 189,141	$ 6,736	$ 131,064
Research Expenses
Disclosure Of Financial Liabilities [Line Items]
Other payables	130,790	4,658	72,576
Salaries and Bonuses
Disclosure Of Financial Liabilities [Line Items]
Other payables	20,035	714	25,405
Service Expenses
Disclosure Of Financial Liabilities [Line Items]
Other payables	12,529	446	14,236
Medical Research Expenses
Disclosure Of Financial Liabilities [Line Items]
Other payables	6,632	236	4,526
Labor and Health Insurance
Disclosure Of Financial Liabilities [Line Items]
Other payables	1,602	57	1,732
Repair Expense
Disclosure Of Financial Liabilities [Line Items]
Other payables	564	20	638
Payables on Machinery, Equipment and Intangible Assets
Disclosure Of Financial Liabilities [Line Items]
Other payables	313	11	264
Other Accrued Expenses
Disclosure Of Financial Liabilities [Line Items]
Other payables	$ 16,676	$ 594	$ 11,687

Details of Significant Accou_17

Details of Significant Accounts - Summary of Long-term Borrowings (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2020USD ($)	Oct. 23, 2020TWD ($)	Oct. 23, 2020USD ($)	Jun. 18, 2020USD ($)	May 27, 2020TWD ($)	May 27, 2020USD ($)	Dec. 27, 2018USD ($)	Sep. 04, 2015TWD ($)	Sep. 04, 2015USD ($)	Sep. 01, 2015TWD ($)	Sep. 01, 2015USD ($)
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings	$ 584,263	$ 370,653	$ 20,807
Less: Current portion (Shown as "Other current liabilities")	(115,187)	(315,145)	(4,102)
Long-term borrowings	$ 469,076	$ 55,508	$ 16,705
Note 1 \| Taiwan Cooperative Bank
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings, Interest rate	1.80%	1.85%	1.80%
Secured borrowings, Collateral	Note 6	Note 6
Secured borrowings	$ 33,403	$ 35,360	$ 1,190									$ 37,750	$ 1,344
Note 2 \| Taiwan Cooperative Bank
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings, Interest rate	1.80%	1.85%	1.80%
Secured borrowings, Collateral	Note 6	Note 6
Secured borrowings	$ 22,100	$ 25,500	$ 787							$ 34,000	$ 1,211
Note 3 \| Cathay Bank
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings, Interest rate	4.00%	4.75%	4.00%
Secured borrowings, Collateral	Note 6	Note 6
Secured borrowings	$ 341,760	$ 309,793	$ 12,171			$ 12,000			$ 12,000
Note 4 \| Non-financial Institution - Secured Borrowings
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings, Interest rate	1.35%		1.35%
Secured borrowings, Collateral	Note 6
Secured borrowings	$ 67,000		$ 2,386				$ 95,000	$ 3,383
Note 5 \| Chang Hwa Commercial Bank- Unsecured Borrowings
Disclosure Of Detailed Information About Borrowings [Line Items]
Secured borrowings, Interest rate	1.78%		1.78%
Secured borrowings	$ 120,000		$ 4,273	$ 120,000	$ 4,274

Details of Significant Accou_18

Details of Significant Accounts - Summary of Long-term Borrowings (Parenthetical) (Details) $ / shares in Units, $ in Thousands, $ in Thousands

Jun. 18, 2020USD ($)$ / shares

Jan. 09, 2020$ / shares

Dec. 31, 2020TWD ($)$ / shares

Dec. 31, 2020USD ($)

Oct. 23, 2020TWD ($)

Oct. 23, 2020USD ($)

May 27, 2020TWD ($)

May 27, 2020USD ($)

Dec. 31, 2019TWD ($)

Dec. 27, 2018USD ($)

Sep. 04, 2015TWD ($)

Sep. 04, 2015USD ($)

Sep. 01, 2015TWD ($)

Sep. 01, 2015USD ($)

Disclosure Of Detailed Information About Borrowings [Line Items]

Secured borrowings

$ 584,263

$ 20,807

$ 370,653

Percentage of principal payments

70.00%

Undrawn loan facilities amount

$ 0

11,940

Bottom of Range

Disclosure Of Detailed Information About Borrowings [Line Items]

Adjusted tangible net

12,000

Cathay Bank

Disclosure Of Detailed Information About Borrowings [Line Items]

Adjusted quick ratio | $ / shares

$ 1.50

$ 1.75

$ 2.25

Principal payments of borrowing

4,000

Note 1 | Taiwan Cooperative Bank

Disclosure Of Detailed Information About Borrowings [Line Items]

Secured borrowings

$ 33,403

1,190

35,360

$ 37,750

$ 1,344

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

$ 22,100

787

25,500

$ 34,000

$ 1,211

Long-term loan contract period

September 2015 to September 2022

Interest and principal payment description

The interest is payable monthly for the first 2 years and payable semi-annually along with 5% (NT$1,700 thousand (US$60 thousand)) of the principal starting from September 2017. The remaining 50% of principal (NT$17,000 thousand (US$605 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

$ 341,760

12,171

$ 309,793

$ 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 twelve months and payable monthly along with the same amount of principal starting from July 2021, and modification of certain covenants

The interest is payable monthly for the first six months and payable monthly along with the same amount of principal starting from July 2019

Borrowing maturity

2023-06

Note 4 | Non-financial Institution - Secured Borrowings

Disclosure Of Detailed Information About Borrowings [Line Items]

Secured borrowings

$ 67,000

2,386

$ 95,000

$ 3,383

Long-term loan contract period

May 2020 to May 2022

Interest and principal payment description

The principal and interest are amortized and repaid monthly.

Note 5 | Chang Hwa Commercial Bank- Unsecured Borrowings

Disclosure Of Detailed Information About Borrowings [Line Items]

Secured borrowings

$ 120,000

$ 4,273

$ 120,000

$ 4,274

Interest and principal payment description

The interest is payable for the first year and payable monthly along with the same amount of principle starting from the second year through the fifth year.

Long-term loan contract period

5 years

Grace period

1 year

Percentage of Guarantee

80.00%

Details of Significant Accou_19

Details of Significant Accounts - Pensions - Additional Information (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021TWD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020TWD ($)PensionUnit	Dec. 31, 2020USD ($)PensionUnit	Dec. 31, 2019TWD ($)
Disclosure Of Defined Benefit Plans [Line Items]
Employer contribution to pension plan			2.00%	2.00%
Weighted average duration of the retirement plan			13 years	13 years
Percentage of employees' monthly salaries and wages to defined contribution pension plan			6.00%	6.00%
Pension costs under defined contribution pension plan			$ 6,774	$ 241	$ 7,231
Subsidiaries
Disclosure Of Defined Benefit Plans [Line Items]
Pension costs under defined contribution pension plan			$ 753	$ 27	$ 1,065
Events After Reporting Period
Disclosure Of Defined Benefit Plans [Line Items]
Expected contributions to the defined benefit pension plans	$ 2,035	$ 72
Top of Range
Disclosure Of Defined Benefit Plans [Line Items]
Number of units accrued			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_20

Details of Significant Accounts - Summary of Amounts Recognized in Balance Sheet (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Net defined benefit liability	$ 4,435	$ 158	$ 5,597	$ 5,504
Present Value of Defined Benefit Obligations
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Net defined benefit liability	8,195	292	7,402	7,064
Fair Value of Plan Assets
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Net defined benefit liability	$ (3,760)	$ (134)	$ (1,805)	$ (1,560)

Details of Significant Accou_21

Details of Significant Accounts - Summary of Net Defined benefit Liablities (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Balance at January 1	$ 5,597		$ 5,504
Interest expense / income	39		60
Payments from plan, net defined benefit liability (asset)	5,636		5,564
Remeasurements:
Change in financial assumptions	306		304
Experience adjustments	376		(93)
Remeasurements, total	682		211
Pension fund contribution	(1,883)		(178)
Balance at December 31	4,435	$ 158	5,597
Present Value of Defined Benefit Obligations
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Balance at January 1	7,402		7,064
Interest expense / income	52		77
Payments from plan, net defined benefit liability (asset)	7,454		7,141
Remeasurements:
Change in financial assumptions	306		304
Experience adjustments	435		(43)
Remeasurements, total	741		261
Pension fund contribution			0
Balance at December 31	8,195	292	7,402
Fair Value of Plan Assets
Disclosure Of Net Defined Benefit Liability Asset [Line Items]
Balance at January 1	(1,805)		(1,560)
Interest expense / income	(13)		(17)
Payments from plan, net defined benefit liability (asset)	(1,818)		(1,577)
Remeasurements:
Change in financial assumptions			0
Experience adjustments	(59)		(50)
Remeasurements, total	(59)		(50)
Pension fund contribution	(1,883)		(178)
Balance at December 31	$ (3,760)	$ (134)	$ (1,805)

Details of Significant Accou_22

Details of Significant Accounts - Summary of Principal Actuarial Assumptions (Details)	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Defined Benefit Plans [Abstract]
Discount rate	0.30%	0.70%
Future salary increases	2.00%	2.00%

Details of Significant Accou_23

Details of Significant Accounts - Sensitivity Analysis of Actuarial Assumption (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Discount Rate
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Assumption - 0.25% increase	$ (193)	$ (7)	$ (192)
Assumption - 0.25% decrease	199	7	198
Future Salary Increases
Disclosure Of Sensitivity Analysis For Actuarial Assumptions [Line Items]
Assumption - 0.25% increase	175	6	176
Assumption - 0.25% decrease	$ (171)	$ (6)	$ (172)

Details of Significant Accou_24

Details of Significant Accounts - Sensitivity Analysis of Actuarial Assumption (Parenthetical) (Details)	Dec. 31, 2020	Dec. 31, 2019
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_25

Details of Significant Accounts - Summary of Analysis of Timing of Future Pension Payment (Details) - 12 months ended Dec. 31, 2020 $ in Thousands, $ in Thousands	TWD ($)	USD ($)
Disclosure Of Defined Benefit Plans [Line Items]
Future pension payment	$ 5,244	$ 187
Within 1 Year
Disclosure Of Defined Benefit Plans [Line Items]
Future pension payment	274	10
1-2 year(s)
Disclosure Of Defined Benefit Plans [Line Items]
Future pension payment	110	4
2-5 years
Disclosure Of Defined Benefit Plans [Line Items]
Future pension payment	462	16
6-10 years
Disclosure Of Defined Benefit Plans [Line Items]
Future pension payment	$ 4,398	$ 157

Details of Significant Accou_26

Details of Significant Accounts - Summary of Equity-Settled Share-Based Payment Arrangements (Details)	12 Months Ended
	Dec. 31, 2020shares
Employee stock options granted 2013.11.14
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	883,000
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)	153,000
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)	82,300
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)	1,102,000
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)	16,000
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)	35,000
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)	50,000
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)	180,000
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)	1,391,000
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)	140,000
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)	73,000
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)	1,320,000
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)	65,000
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)	115,000
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)	300,000
Contract period	5 years
Vesting conditions	Gradually vested after 2 year service
Employee stock options granted 2020.11.27
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity granted (in thousands)	1,800,000
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)	500,000
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)	50,000
Contract period	3 years

Details of Significant Accou_27

Details of Significant Accounts - Summary of Equity-Settled Share-Based Payment Arrangements (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2020
1-2 year(s)
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_28

Details of Significant Accounts - Summary of Employee Stock Options (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2020shares$ / shares	Dec. 31, 2020shares$ / shares	Dec. 31, 2019shares$ / shares	Dec. 31, 2019shares$ / shares	Dec. 31, 2018shares$ / shares
Disclosure Of Significant Accounting Policies [Abstract]
Number of units, Options outstanding at beginning of the year	3,224	3,224	3,729	3,729	3,513
Number of units, Options granted	1,800	1,800	415	415	1,385
Number of units, Options expired	(856)	(856)	(171)	(171)	(831)
Number of units, Options forfeited	(336)	(336)	(749)	(749)	(338)
Number of units, Options outstanding at end of the year	3,832	3,832	3,224	3,224	3,729
Number of units, Options exercisable at end of the year	1,402	1,402	1,669	1,669	1,957
Number of units, Options permitted but not yet granted at end of the year	200	200			415
Weighted-average exercise price, Options outstanding at beginning of the year \| (per share)	$ 134	$ 5	$ 152		$ 239
Weighted-average exercise price, Options granted \| (per share)	59	2	93		101
Weighted-average exercise price, Options expired \| (per share)	191	7	232		379
Weighted-average exercise price, Options forfeited \| (per share)	106	4	138		196
Weighted-average exercise price, Options outstanding at end of the year \| (per share)	86	3	134	$ 5	152
Weighted-average exercise price, Options exercisable at end of the year \| (per share)	$ 116	$ 4	$ 167		$ 188

Details of Significant Accou_29

Details of Significant Accounts - Summary of Restricted Stocks to Employees (Details) - Restricted Stocks - shares shares in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
At January 1	227	422	500
Granted for the year (Note 1)			50
Expired for the year (Note 2)	(34)	(56)	(35)
Vested/restrictions removed for the year	(183)	(139)	(93)
At December 31	10	227	422

Details of Significant Accou_30

Details of Significant Accounts - Summary of Restricted Stocks to Employees (Details) (Parenthetical) (Details) - $ / shares	Dec. 31, 2020	Mar. 25, 2011
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_31

Details of Significant Accounts - Share-based Payment - Additional Information (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Significant Accounting Policies [Abstract]
Stock options exercised	0	0	0

Details of Significant Accou_32

Details of Significant Accounts - Expiry Date and Exercise Price of Stock Options Outstanding (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2020shares$ / shares	Dec. 31, 2019shares$ / shares	Dec. 31, 2020shares$ / shares	Dec. 31, 2019shares$ / shares	Dec. 31, 2018shares$ / shares	Dec. 31, 2017shares$ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Quantity (in thousands)	3,832	3,224	3,832	3,224	3,729	3,513
Remaining contractual life (years)	1 year 7 months 13 days
Exercise price (in dollars) \| (per share)	$ 86	$ 134	$ 3	$ 5	$ 152	$ 239
Number of units, Options exercisable at end of the year	1,402	1,669	1,402	1,669	1,957
Weighted-average exercise price, Options exercisable at end of the year \| (per share)	$ 116	$ 167	$ 4		$ 188
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)	$ 132.40	$ 207.3	$ 4.72
Quantity (in thousands)	725	671	725	671
Remaining contractual life (years)	1 month 28 days	1 month 28 days
Exercise price (in dollars) \| (per share)	$ 132.40	$ 207.3	$ 4.72
Number of units, Options exercisable at end of the year	725	671	725	671
Weighted-average exercise price, Options exercisable at end of the year \| (per share)	$ 132.40	$ 207.3	$ 4.72
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)	$ 112.10	$ 191	$ 3.99
Quantity (in thousands)	8	8	8	8
Remaining contractual life (years)	7 months 9 days	3 months 29 days
Exercise price (in dollars) \| (per share)	$ 112.10	$ 191	$ 3.99
Number of units, Options exercisable at end of the year	8	8	8	8
Weighted-average exercise price, Options exercisable at end of the year \| (per share)	$ 112.10	$ 191	$ 3.99
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)	$ 97.60	$ 191	$ 3.48
Quantity (in thousands)	1,059	35	1,059	35
Remaining contractual life (years)	2 years 6 months	4 months 2 days
Exercise price (in dollars) \| (per share)	$ 97.60	$ 191	$ 3.48
Number of units, Options exercisable at end of the year	669	35	669	35
Weighted-average exercise price, Options exercisable at end of the year \| (per share)	$ 97.60	$ 191	$ 3.48
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)	$ 95.80	$ 132.7	$ 3.41
Quantity (in thousands)	75	30	75	30
Remaining contractual life (years)	3 years 2 months 8 days	6 months 29 days
Exercise price (in dollars) \| (per share)	$ 95.80	$ 132.7	$ 3.41
Number of units, Options exercisable at end of the year		30		30
Weighted-average exercise price, Options exercisable at end of the year \| $ / shares		$ 132.7
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)	$ 89.80	$ 127.5	$ 3.20
Quantity (in thousands)	185	120	185	120
Remaining contractual life (years)	3 years 4 months 9 days	9 months 29 days
Exercise price (in dollars) \| (per share)	$ 89.80	$ 127.5	$ 3.20
Number of units, Options exercisable at end of the year		120		120
Weighted-average exercise price, Options exercisable at end of the year \| $ / shares		$ 127.5
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)	$ 59.40	$ 141.1	$ 2.12
Quantity (in thousands)	1,780	792	1,780	792
Remaining contractual life (years)	4 years 10 months 28 days	1 year 1 month 28 days
Exercise price (in dollars) \| (per share)	$ 59.40	$ 141.1	$ 2.12
Number of units, Options exercisable at end of the year		760		760
Weighted-average exercise price, Options exercisable at end of the year \| $ / shares		$ 141.1
Expiry Date and Exercise Price of Stock Options Seven
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) \| $ / shares		$ 118
Quantity (in thousands)		8		8
Remaining contractual life (years)		1 year 7 months 13 days
Exercise price (in dollars) \| $ / shares		$ 118
Number of units, Options exercisable at end of the year		7		7
Weighted-average exercise price, Options exercisable at end of the year \| $ / shares		$ 118
Expiry Date and Exercise Price of Stock Options Eight
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) \| $ / shares		$ 113.1
Quantity (in thousands)		50		50
Remaining contractual life (years)		1 year 10 months 6 days
Exercise price (in dollars) \| $ / shares		$ 113.1
Number of units, Options exercisable at end of the year		38		38
Weighted-average exercise price, Options exercisable at end of the year \| $ / shares		$ 113.1
Expiry Date and Exercise Price of Stock Options Nine
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) \| $ / shares		$ 98.4
Quantity (in thousands)		1,215		1,215
Remaining contractual life (years)		3 years 6 months
Exercise price (in dollars) \| $ / shares		$ 98.4
Expiry Date and Exercise Price of Stock Options Ten
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) \| $ / shares		$ 96.6
Quantity (in thousands)		75		75
Remaining contractual life (years)		4 years 2 months 8 days
Exercise price (in dollars) \| $ / shares		$ 96.6
Expiry Date and Exercise Price of Stock Options Eleven
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Exercise price (in dollars) \| $ / shares		$ 90.6
Quantity (in thousands)		220		220
Remaining contractual life (years)		4 years 4 months 9 days
Exercise price (in dollars) \| $ / shares		$ 90.6

Details of Significant Accou_33

Details of Significant Accounts - Summary of Fair Value of Stock Options Measured Using Black-Scholes Option-pricing Model (Details) - Employee Stock Options	Nov. 27, 2020$ / shares	Nov. 27, 2020$ / shares	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)	$ 59.4	$ 2.12	$ 91.3	$ 3.25	$ 97.4	$ 3.47	$ 102.5	$ 100.5
Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	37.03%	37.03%	38.85%	38.85%	41.76%	41.76%	43.60%	43.59%
Risk-free interest rate	0.18%	0.18%	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	3 years 6 months	3 years 6 months
Weighted average stock options fair value \| (per share)	$ 17	$ 0.61	$ 27	$ 0.96	$ 31	$ 1.10	$ 33	$ 33
Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Expected volatility	39.63%	39.63%	41.63%	41.63%	42.66%	42.66%	44.03%	44.04%
Risk-free interest rate	0.19%	0.19%	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	4 years 6 months	4 years 6 months
Weighted average stock options fair value \| (per share)	$ 18	$ 0.64	$ 32	$ 1.14	$ 35	$ 1.25	$ 38	$ 37

Details of Significant Accou_34

Details of Significant Accounts - Summary of Expenses Incurred on Share-based Payment Transactions (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets [Abstract]
Equity-settled	$ 17,657	$ 629	$ 26,793	$ 41,386

Details of Significant Accou_35

Details of Significant Accounts - Summary of Provisions Decommissioning Liabilities (Details) - Provision for Decommissioning Restoration and Rehabilitation Costs $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Other Provisions [Line Items]
Beginning balance	$ 6,432	$ 229	$ 6,922
Unused amount reversed	0	0	(490)
Ending balance	$ 6,432	$ 229	$ 6,432

Details of Significant Accou_36

Details of Significant Accounts - Summary of Analysis of Total Provisions (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Provision For Decommissioning Restoration And Rehabilitation Costs [Abstract]
Non-current	$ 6,432	$ 229	$ 6,432

Details of Significant Accou_37

Details of Significant Accounts - Provisions (Decommissioning Liabilities) - Additional Information (Details)	12 Months Ended
	Dec. 31, 2020
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_38

Details of Significant Accounts - Common Stock - Additional Information (Details)	Aug. 31, 2020shares	Jun. 30, 2020TWD ($)shares$ / shares	Feb. 29, 2020shares	Dec. 31, 2019TWD ($)shares	Jul. 31, 2019shares	Nov. 30, 2018shares	Jul. 31, 2018shares	Apr. 30, 2019shares	Dec. 31, 2020TWD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Jun. 30, 2020USD ($)$ / sharesshares	Oct. 24, 2019TWD ($)$ / sharesshares	Dec. 31, 2018shares	Dec. 31, 2017shares	May 31, 2017$ / shares	Mar. 25, 2011TWD ($)$ / sharesshares
Disclosure Of Classes Of Share Capital [Line Items]
Authorized Share Capital									$ 2,000,000,000	$ 71,225,000
Additional paid-in capital									$ 841,549,000	$ 29,970,000
Par value per share \| (per share)									$ 10	$ 0.3
Maximum number of shares to be issued through private placement																4,711,000
Subscription Price \| $ / shares																$ 42.45
Amount raised through private placement \| $																$ 200,000,000
Number of shares sold		10,000,000									10,000,000	10,200,000
Offering price per share \| (per share)		$ 68									$ 2.42	$ 82
Total paid-in capital		$ 680,000,000		$ 741,939,000					$ 841,549,000	$ 29,970,000	$ 24,217,000	$ 836,400,000
Common Shares
Disclosure Of Classes Of Share Capital [Line Items]
Number of shares sold				74,194,000					84,155,000	84,155,000			64,045,000
Number of shares outstanding				74,189,000					84,155,000	84,155,000			64,045,000	56,199,000
Restricted Stocks
Disclosure Of Classes Of Share Capital [Line Items]
Subscription Price \| $ / shares															$ 10
Number of shares of employee restricted stocks granted	12,000	10,000	12,000	5,000	33,000	10,000	25,000	17,600
American Depositary Shares
Disclosure Of Classes Of Share Capital [Line Items]
Number of shares sold									3,915,550	3,915,550
Number of shares outstanding									3,692,085	3,692,085
Offering price per share \| $ / shares										$ 5.80
American Depositary Shares \| Common Shares
Disclosure Of Classes Of Share Capital [Line Items]
Number of shares outstanding									7,384,170	7,384,170
Percentage of shares outstanding									8.77%	8.77%
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_39

Details of Significant Accounts - Summary of Movements in Common Shares (Details) - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Jun. 30, 2020	Oct. 24, 2019
Disclosure Of Classes Of Share Capital [Line Items]
Issued common shares				10,000,000	10,200,000
American Depositary Shares
Disclosure Of Classes Of Share Capital [Line Items]
Issued common shares	3,915,550
Ending Balance	3,692,085
Common Shares
Disclosure Of Classes Of Share Capital [Line Items]
Beginning Balance	74,189,000	64,045,000	56,199,000
Issuance of Shares	10,000,000	10,200,000
Issued common shares	84,155,000	74,194,000	64,045,000
Restricted stocks retrieved from employees and to be cancelled		(5,000)
Ending Balance	84,155,000	74,189,000	64,045,000
Common Shares \| Restricted Stocks
Disclosure Of Classes Of Share Capital [Line Items]
Issuance of Shares			50,000
Cancellation of employee restricted stocks	(34,000)	(51,000)	(35,000)
Common Shares \| American Depositary Shares
Disclosure Of Classes Of Share Capital [Line Items]
Issuance of Shares			7,831,000
Ending Balance	7,384,170

Details of Significant Accou_40

Details of Significant Accounts - Retained Earnings / Accumulated Deficit - Additional Information (Details)	12 Months Ended
	Dec. 31, 2020TWD ($)
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%
Earnings distributions	$ 0
Bottom of Range
Retained Earnings Accumulated Deficit [Line Items]
Cash dividends as percentage of dividends distributed	10.00%
Top of Range
Retained Earnings Accumulated Deficit [Line Items]
Percentage of accumulated deficit exceeds	50.00%

Details of Significant Accou_41

Details of Significant Accounts - Summary of Operating Revenue (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Revenue [Abstract]
Revenue from contracts with customers	$ 101,928	$ 3,630	$ 209,140	$ 62,324

Details of Significant Accou_42

Details of Significant Accounts - Operating Revenue - Disaggregation of Revenue from Contract with Customers (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers	$ 101,928	$ 3,630	$ 209,140	$ 62,324
Royalty Revenue
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers	39,483	1,406	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	56,830	2,024	149,056	10,224
Other
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers	5,615	$ 200	1,114
At a Point in Time
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers	101,454		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	39,483		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	56,356		149,056
At a Point in Time \| Other
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers	5,615		304
Over Time
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue from contracts with customers	474		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	$ 474			$ 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_43

Details of Significant Accounts - Operating Revenue - Contract Assets and Contarct Liabilities (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Jan. 01, 2019TWD ($)
Contract Assets And Contract Liabilities [Abstract]
Contract assets - authorization collaboration and development revenue				$ 2,283
Non-contract liabilities - authorization collaboration and development revenue	$ 10,286	$ 366	$ 10,760

Details of Significant Accou_44

Details of Significant Accounts - Operaing Revenue - Revenue Recognised Included in Contract Liability (Details) - 12 months ended Dec. 31, 2020 $ in Thousands, $ in Thousands	TWD ($)	USD ($)
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	$ 474	$ 17

Details of Significant Accou_45

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, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Jun. 01, 2019USD ($)	Mar. 31, 2019USD ($)
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Transaction price allocated to unsatisfied contracts					$ 10,286		$ 366	$ 10,760
Upfront payment and future milestone payments									$ 49,000
Hong Kong Sansheng Medical Limited
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Upfront payment received on development and sales milestones										$ 25,000
Sandoz AG
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Non-refundable upfront payments received				$ 100
Aggregate milestone payments related to the Europe submission received	$ 2,275	$ 2,275	$ 2,275
Contract Assets And Liabilities
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Revenue recognized in relation to contract					56,356	$ 2,007
Transaction price allocated to unsatisfied contracts					10,286		366	10,760
Contract Assets And Liabilities \| Next Three Years
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Transaction price allocated to unsatisfied contracts					$ 10,286		$ 366	$ 10,760
Authorization Collaboration and Development Contract \| Sandoz AG
Disclosure Of Disaggregation Of Revenue From Contracts With Customers [Line Items]
Description of termination of agreement					The Company negotiated with Sandoz to terminate the above agreement on August 28, 2020, and the termination date was August 31, 2020. Due to the termination with Sandoz, the accounts receivables and allowance for doubtful accounts related to Sandoz were written off. Please refer to Note 6(2).	The Company negotiated with Sandoz to terminate the above agreement on August 28, 2020, and the termination date was August 31, 2020. Due to the termination with Sandoz, the accounts receivables and allowance for doubtful accounts related to Sandoz were written off. Please refer to Note 6(2).
Agreement termination date					Aug. 31, 2020	Aug. 31, 2020

Details of Significant Accou_46

Details of Significant Accounts - Summary of Other Income and Expenses (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Other Income Expenses [Abstract]
Government subsidy income (Note)	$ 27,496	$ 979	$ 1,420	$ 21,100
Others	738	26	14,629	5,128
Other income and expenses	$ 28,234	$ 1,005	$ 16,049	$ 26,228

Details of Significant Accou_47

Details of Significant Accounts - Summary of Other Income and Expenses (Parenthetical) (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Other Income Expense [Line Items]
Government subsidy income	$ 27,496	$ 979	$ 1,420	$ 21,100
Institute for Information Industry
Disclosure Of Other Income Expense [Line Items]
Government subsidy income	$ 15,233	$ 542	$ 1,420

Details of Significant Accou_48

Details of Significant Accounts - Summary of Other Gains and Losses (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Other Gains And Losses [Abstract]
Net currency exchange gain (loss)	$ 17,088	$ 609	$ 14,515	$ (2,986)
Other gains (losses)	(297)	(11)	(53)	1,478
Total other gains (losses)	$ 16,791	$ 598	$ 14,462	$ (1,508)

Details of Significant Accou_49

Details of Significant Accounts - Summary of Finance Costs (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Miscellaneous Liabilities [Abstract]
Bank borrowings	$ 14,634	$ 521	$ 21,333	$ 9,379
Finance lease liabilities				507
Lease liabilities	1,719	61	2,323
Other borrowings	698	25
Finance costs	$ 17,051	$ 607	$ 23,656	$ 9,886

Details of Significant Accou_50

Details of Significant Accounts - Summary of Expenses by Nature (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Expense By Nature [Abstract]
Employee benefit expenses	$ 215,721	$ 7,682	$ 268,381	$ 314,655
Depreciation charges	52,960	1,886	64,754	39,315
Amortization charges	$ 3,207	$ 114	$ 6,648	$ 8,144

Details of Significant Accou_51

Details of Significant Accounts - Summary of Employee Benefit Expenses (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Employee Benefit Expenses [Abstract]
Wages and salaries	$ 171,234	$ 6,098	$ 210,140	$ 234,735
Share-based payment compensation costs	17,657	629	26,793	41,386
Labor and health insurance fees	13,473	480	16,177	19,026
Pension costs	7,566	269	8,356	10,396
Other personnel expenses	5,791	206	6,915	9,112
Employee benefit expenses	$ 215,721	$ 7,682	$ 268,381	$ 314,655

Details of Significant Accou_52

Details of Significant Accounts - Employee Benefit Expenses - Additional Information (Details)	12 Months Ended
	Dec. 31, 2020
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_53

Details of Significant Accounts - Summary of Components of Income Tax Expense (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Current income tax:
Current income tax on profits for the year	$ 1,278	$ 45	$ 906	$ 538
Prior year income tax (over) underestimation	(146)	(5)	3,214	329
Total current income tax	1,132	40	4,120	867
Deferred income tax:
Tax expense (income), continuing operations	$ 1,132	$ 40	$ 4,120	$ 867

Details of Significant Accou_54

Details of Significant Accounts - Summary of Reconciliation Between Income Tax Expense and Accounting Profit (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract]
Tax calculated based on profit (loss) before tax and statutory tax rate (Note)	$ (196,435)	$ (6,996)	$ (160,680)	$ (180,141)
Effect of different tax rates in countries in which the Group operates	(196)	(7)	83	300
Taxable loss not recognized as deferred tax assets	197,909	7,048	161,503	180,379
Prior year income tax underestimation	(146)	(5)	3,214	329
Tax expense (income), continuing operations	$ 1,132	$ 40	$ 4,120	$ 867

Details of Significant Accou_55

Details of Significant Accounts - Summary of Reconciliation Between Income Tax Expense and Accounting Profit (Parenthetical) (Details)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates [Abstract]
Applicable tax rate in the parent company's country	20.00%	20.00%	20.00%

Details of Significant Accou_56

Details of Significant Accounts - Summary of Deferred Income Tax Assets Or Liabilities As a Result of Temporary Differences (Details) - Temporary Differences - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation Of Changes In Deferred Tax Liability Asset [Line Items]
Beginning balance	$ 76	$ 79	$ 81
Recognized in profit or loss	(79)
Recognized in other comprehensive income	$ 3	(3)	(2)
Ending balance		$ 76	$ 79

Details of Significant Accou_57

Details of Significant Accounts - Details of Investment Tax Credits and Unrecognized Deferred Tax Assets (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unrecognized deferred income tax assets	$ 6,299,550	$ 224,343	$ 5,537,167
Research and Development Expenditure
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused credits	723,267	25,757	549,466
Unrecognized deferred income tax assets	723,267	25,757	549,466
Employees' Development and Training
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused credits	72	3	72
Unrecognized deferred income tax assets	$ 72	$ 3	$ 72

Details of Significant Accou_58

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, 2020TWD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2020USD ($)
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 6,299,550	$ 5,537,167	$ 224,343
Unused amount	6,299,550	5,537,167	224,343
Unrecognized deferred income tax assets	6,299,550	5,537,167	224,343
2020
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed		196,215
Unused amount		196,215
Unrecognized deferred income tax assets		$ 196,215
Expiry year		2020
2021
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	212,903	$ 212,903	7,582
Unused amount	212,903	212,903	7,582
Unrecognized deferred income tax assets	$ 212,903	$ 212,903	7,582
Expiry year	2021	2021
2022
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 187,946	$ 187,946	6,693
Unused amount	187,946	187,946	6,693
Unrecognized deferred income tax assets	$ 187,946	$ 187,946	6,693
Expiry year	2022	2022
2023
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 407,816	$ 407,816	14,523
Unused amount	407,816	407,816	14,523
Unrecognized deferred income tax assets	$ 407,816	$ 407,816	14,523
Expiry year	2023	2023
2024
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 632,283	$ 632,283	22,517
Unused amount	632,283	632,283	22,517
Unrecognized deferred income tax assets	$ 632,283	$ 632,283	22,517
Expiry year	2024	2024
2025
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 649,799	$ 649,799	23,141
Unused amount	649,799	649,799	23,141
Unrecognized deferred income tax assets	$ 649,799	$ 649,799	23,141
Expiry year	2025	2025
2026
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 792,388	$ 792,388	28,219
Unused amount	792,388	792,388	28,219
Unrecognized deferred income tax assets	$ 792,388	$ 792,388	28,219
Expiry year	2026	2026
2027
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 832,622	$ 832,622	29,652
Unused amount	832,622	832,622	29,652
Unrecognized deferred income tax assets	$ 832,622	$ 832,622	29,652
Expiry year	2027	2027
2028
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 870,584	$ 870,584	31,004
Unused amount	870,584	870,584	31,004
Unrecognized deferred income tax assets	$ 870,584	$ 870,584	31,004
Expiry year	2028	2028
2029
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 775,140	$ 754,611	27,605
Unused amount	775,140	754,611	27,605
Unrecognized deferred income tax assets	$ 775,140	$ 754,611	27,605
Expiry year	2029	2029
2030
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Amount filed / assessed	$ 938,069		33,407
Unused amount	938,069		33,407
Unrecognized deferred income tax assets	$ 938,069		$ 33,407
Expiry year	2030

Details of Significant Accou_59

Details of Significant Accounts - Income Tax - Additional Information (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused tax losses not recognized as deferred income tax assets	$ 6,299,550	$ 224,343	$ 5,537,167
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	$ 20,792	$ 740	$ 28,438

Details of Significant Accou_60

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, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Abstract]
Deductible temporary differences	$ 68,412	$ 2,436	$ 84,234

Details of Significant Accou_61

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, 2020TWD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019TWD ($)$ / sharesshares	Dec. 31, 2018TWD ($)$ / sharesshares
Earnings Per Share [Abstract]
Loss attributable to common shareholders of the Company, amount after tax	$ (981,517)	$ (34,954)	$ (807,522)	$ (901,574)
Loss attributable to common shareholders of the Company plus assumed conversion of all dilutive potential common shares, amount after tax	$ (981,517)	$ (34,954)	$ (807,522)	$ (901,574)
Weighted average number of common shares outstanding (in thousands of shares)	79,014	79,014	65,545	62,719
Weighted average number of common shares outstanding (in thousands of shares)	79,014	79,014	65,545	62,719
Basic loss per share (in dollars) \| (per share)	$ (12.42)	$ (0.44)	$ (12.32)	$ (14.37)
Diluted loss per share (in dollars) \| (per share)	$ (12.42)	$ (0.44)	$ (12.32)	$ (14.37)

Details of Significant Accou_62

Details of Significant Accounts - Summary of Investing Activities with Partial Cash Payments (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Trade And Receivables [Abstract]
Acquisition of property, plant and equipment (including transfers)	$ 26,144	$ 931	$ 5,337	$ 42,213
Add: Opening balance of payables on machinery, equipment and intangible assets	190	7	3,303
Ending balance of prepayments for equipment	80,718	2,875	74,841	27,942
Opening balance of prepayments for equipment being transferred to other expenses				780
Opening balance of prepayments for equipment being transferred to intangible assets	605	21	243
Less: Ending balance of payables on machinery, equipment and intangible assets	(313)	(11)	(190)	(3,303)
Opening balance of prepayments for equipment	(74,841)	(2,665)	(27,942)	(923)
Cash paid	32,503	1,158	55,592	66,709
Acquisition of intangible assets (including transfers)	2,407	86	4,420	3,537
Add: Opening balance of payable on machinery, equipment and intangible assets	74	3	374
Less: Ending balance of payables on machinery, equipment and intangible assets			(74)	(374)
Opening balance of prepayments for equipment	(605)	(22)	(243)
Cash paid	$ 1,876	$ 67	$ 4,477	$ 3,163

Details of Significant Accou_63

Details of Significant Accounts - Changes in Liabilities from Financing Activities (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance	$ 509,162		$ 528,757	$ 168,050
Changes in cash flow from financing activities	119,611		(94,203)	360,107
Additions			1,770
Changes in other non-cash items	50,249		(183)	600
Net exchange difference	(11,639)
Ending Balance	667,383	$ 23,767	509,162	528,757
Previous standard
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance			528,757
Ending Balance				528,757
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
Adjusted
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance			601,778
Ending Balance				601,778
Short-term borrowings
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance	46,000		46,000	46,000
Changes in cash flow from financing activities	(30,000)
Ending Balance	16,000	570	46,000	46,000
Short-term borrowings \| Previous standard
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance			46,000
Ending Balance				46,000
Short-term borrowings \| Adjusted
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance			46,000
Ending Balance				46,000
Long-term borrowings
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance	370,653		434,757	70,050
Changes in cash flow from financing activities	224,524		(56,425)	364,107
Changes in other non-cash items			(7,679)	600
Net exchange difference	(10,914)
Ending Balance	584,263	20,807	370,653	434,757
Long-term borrowings \| Previous standard
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance			434,757
Ending Balance				434,757
Long-term borrowings \| Adjusted
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance			434,757
Ending Balance				434,757
Financial lease liabilities
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance	92,509		48,000	52,000
Changes in cash flow from financing activities	(74,913)		(37,778)	(4,000)
Additions			1,770
Changes in other non-cash items	50,249		7,496
Net exchange difference	(725)
Ending Balance	$ 67,120	$ 2,390	92,509	48,000
Financial lease liabilities \| Previous standard
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance			48,000
Ending Balance				48,000
Financial lease liabilities \| 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
Financial lease liabilities \| Adjusted
Disclosure Of Reconciliation Of Liabilities Arising From Financing Activities [Line Items]
Beginning Balance			$ 121,021
Ending Balance				$ 121,021

Details of Significant Accou_64

Details of Significant Accounts - Transactions with Non-controlling Interest - Additional Information (Details) $ in Thousands	1 Months Ended	12 Months Ended
	Nov. 30, 2020	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Transactions With Non Controlling Interest [Line Items]
Non-controlling interests		$ 425,405,000	$ 15,150	$ 0
TLC Holding Corp.
Transactions With Non Controlling Interest [Line Items]
Ownership (%)	100.00%	100.00%
InspirMed Inc.
Transactions With Non Controlling Interest [Line Items]
Ownership (%)	100.00%	51.00%
Ownership (%)		49.00%
Increased non-controlling interest		$ 427,197,000	$ 15,214

Related Party Transactions - Su

Related Party Transactions - Summary of Key Management Personnel Compensation (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Related Party Transactions [Abstract]
Salaries and other short-term employee benefits	$ 40,606	$ 1,446	$ 38,684	$ 38,227
Post-employment benefits	841	30	522	486
Share-based payments	4,472	159	6,264	9,366
Key management personnel compensation	$ 45,919	$ 1,635	$ 45,470	$ 48,079

Pledged Assets - Summary of Ple

Pledged Assets - Summary of Pledged Assets (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Disclosure Of Pledged Assets [Line Items]
Assets pledged	$ 118,397	$ 4,216	$ 37,822
Land
Disclosure Of Pledged Assets [Line Items]
Property, plant and equipment	14,962	533	14,962
Buildings
Disclosure Of Pledged Assets [Line Items]
Property, plant and equipment	22,204	791	$ 22,860
Testing Equipment
Disclosure Of Pledged Assets [Line Items]
Property, plant and equipment	58,808	2,094
Prepayments for Equipment
Disclosure Of Pledged Assets [Line Items]
Shown as “Other non-current assets” Prepayment for equipment	$ 22,423	$ 798

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, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Capital Commitments [Abstract]
Property, plant and equipment	$ 117,436	$ 4,182	$ 9,109

Significant Contingent Liabil_4

Significant Contingent Liabilities and Unrecognized Contract Commitments - Summary of Outstanding Commitments on Purchase Agreements (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Commitments [Abstract]
Cancelable outstanding commitments on purchase agreements for research and manufacturing of medicines	$ 211,983	$ 7,549	$ 130,089

Significant Contingent Liabil_5

Significant Contingent Liabilities and Unrecognized Contract Commitments - Summary of Outstanding Commitments on Research and Development (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Commitments [Abstract]
Cancelable outstanding commitments on research and development	$ 834,686	$ 29,725	$ 1,311,875

Significant Contingent Liabil_6

Significant Contingent Liabilities and Unrecognized Contract Commitments - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
TWI Pharmaceuticals, Inc \| Top of Range
Disclosure Of Contingent Liabilities And Commitments [Line Items]
Royalty charge	$ 5,000

Others - Summary of Gearing Rat

Others - Summary of Gearing Ratios (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Others [Abstract]
Total debt	$ 886,134	$ 31,557	$ 664,068
Total capital	$ 841,549	$ 29,970	$ 741,939
Debt to capital ratio	105.30%	105.30%	89.50%

Others - Schedule of Financial

Others - Schedule of Financial Assets and Liabilities by Category (Details) $ in Thousands, $ in Thousands	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2017TWD ($)
Others [Line Items]
Cash and cash equivalents	$ 1,342,667	$ 47,816	$ 1,023,874	$ 36,463	$ 807,484	$ 951,713
Accounts receivable, net	9,287	331	15,120
Short-term borrowings	16,000	570	46,000
Long-term borrowings	469,076	16,705	55,508
Financial Liabilities at Amortised cost
Others [Line Items]
Short-term borrowings	16,000	570	46,000
Other payables	189,141	6,736	131,064
Lease liabilities (including current portion)	67,120	2,390	92,509
Long-term borrowings	584,263	20,807	370,653
Financial liabilities	856,524	30,503	640,226
Financial Assets at Amortised Cost
Others [Line Items]
Cash and cash equivalents	1,342,667	47,816	1,023,874
Accounts receivable, net	9,287	331	15,120
Other receivables	25,489	908	4,654
Refundable deposits	25,711	916	24,351
Financial assets	$ 1,403,154	$ 49,971	$ 1,067,999

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, $ in Thousands	Dec. 31, 2020TWD ($)ExchangeRate	Dec. 31, 2020USD ($)ExchangeRate	Dec. 31, 2020AUD ($)ExchangeRate	Dec. 31, 2019TWD ($)ExchangeRate	Dec. 31, 2019USD ($)ExchangeRate	Dec. 31, 2019AUD ($)ExchangeRate
Others [Line Items]
Exchange rate of NT to $1.00	28.08
USD : NTD \| Financial Liabilities Monetary Items
Others [Line Items]
Foreign currency amount financial liabilities		$ 18,505			$ 13,493
Exchange rate of NT to $1.00 \| ExchangeRate	28.480	28.480	28.480	29.980	29.980	29.980
Foreign currency amount financial liabilities book value	$ 527,022,000	$ 18,769		$ 404,520,000
USD : NTD \| Financial Assets Monetary Items
Others [Line Items]
Foreign currency amount financial assets		$ 8,733			$ 3,126
Exchange rate of NT to $1.00 \| ExchangeRate	28.480	28.480	28.480	29.980	29.980	29.980
Foreign currency amount financial assets book value	$ 248,716,000	$ 8,857		$ 93,717,000
AUD : NTD \| Financial Liabilities Monetary Items
Others [Line Items]
Foreign currency amount financial liabilities			$ 1,513			$ 1,687
Exchange rate of NT to $1.00 \| ExchangeRate	21.950	21.950	21.950	21.005	21.005	21.005
Foreign currency amount financial liabilities book value	$ 33,210,000	$ 1,183		$ 35,435,000

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, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Others [Line Items]
Sensitivity analysis, Effect on profit or loss	$ 17,088	$ 609	$ 14,515	$ (2,986)
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	$ 2,487	$ 89	$ 937
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	$ 5,022	$ 179	$ 4,045
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	$ 332	$ 12	$ 354

Others - Additional Information

Others - Additional Information (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Others [Line Items]
Net currency exchange gain (loss)	$ 17,088	$ 609	$ 14,515	$ (2,986)
Net loss description with regard to interest rate condition	At December 31, 2019 and 2020, if interest rate had been 0.2% higher/lower with all other conditions held constant, net loss for the years ended December 31, 2019 and 2020 would have been NT$833 thousand and NT$1,201 thousand (US$43 thousand) higher/lower, respectively.	At December 31, 2019 and 2020, if interest rate had been 0.2% higher/lower with all other conditions held constant, net loss for the years ended December 31, 2019 and 2020 would have been NT$833 thousand and NT$1,201 thousand (US$43 thousand) higher/lower, respectively.	At December 31, 2019 and 2020, if interest rate had been 0.2% higher/lower with all other conditions held constant, net loss for the years ended December 31, 2019 and 2020 would have been NT$833 thousand and NT$1,201 thousand (US$43 thousand) higher/lower, respectively.
Allowance for doubtful accounts	$ 0	$ 0	$ 18,132
Loss allowance	9,287	331	15,120
If Interest Rates Had Been 0.2% Higher
Others [Line Items]
Change in net loss	1,201	43	833
If Interest Rates Had Been 0.2% Lower
Others [Line Items]
Change in net loss	1,201	43	833
Unrealized Exchange Gain (Loss) \| Financial Assets Monetary Items
Others [Line Items]
Net currency exchange gain (loss)	$ 7,451	$ 265	$ 12,271	$ 24

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, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)
Within 1 Year
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
Short-term borrowings	$ 16,000	$ 570	$ 46,897
Other payables	189,141	6,736	131,064
Lease liabilities (including current portion)	26,299	937	64,827
Long-term borrowings (including current portion)	132,065	4,703	323,437
Between 1 and 2 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
Lease liabilities (including current portion)	17,299	616	20,352
Long-term borrowings (including current portion)	195,011	6,945	6,367
Between 2 and 3 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
Lease liabilities (including current portion)	12,192	434	7,523
Long-term borrowings (including current portion)	207,511	7,390	21,534
Between 3 and 5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
Lease liabilities (including current portion)	13,806	492	2,055
Long-term borrowings (including current portion)	62,163	2,214	5,180
Over 5 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
Long-term borrowings (including current portion)	$ 25,157	$ 896	$ 27,839

Segment Information - Additiona

Segment Information - Additional Information (Details)	12 Months Ended
Segment Information - Additional Information (Details)	Dec. 31, 2020IndustrySegment
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, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)	Dec. 31, 2020USD ($)
Disclosure Of Geographical Areas [Line Items]
Operating revenue	$ 101,928	$ 3,630	$ 209,140	$ 62,324
Non-current assets (Note)	291,773		265,937	210,217	$ 10,391
Taiwan
Disclosure Of Geographical Areas [Line Items]
Operating revenue	39,483	1,406	58,970	52,100
Non-current assets (Note)	278,878		246,719	202,724	9,932
Europe
Disclosure Of Geographical Areas [Line Items]
Operating revenue				10,224
China
Disclosure Of Geographical Areas [Line Items]
Operating revenue	56,830	2,024	142,840
Non-current assets (Note)				11
Others
Disclosure Of Geographical Areas [Line Items]
Operating revenue	5,615	$ 200	7,330
Non-current assets (Note)	$ 12,895		$ 19,218	$ 7,482	$ 459

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, 2020TWD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019TWD ($)	Dec. 31, 2018TWD ($)
Disclosure Of Geographical Areas [Line Items]
Operating revenue	$ 101,928	$ 3,630	$ 209,140	$ 62,324
Customer D
Disclosure Of Geographical Areas [Line Items]
Operating revenue	56,830	2,024	142,840
Customer A
Disclosure Of Geographical Areas [Line Items]
Operating revenue	21,396	762	45,828	40,765
Customer B
Disclosure Of Geographical Areas [Line Items]
Operating revenue	$ 18,087	$ 644	$ 13,142	11,335
Customer F
Disclosure Of Geographical Areas [Line Items]
Operating revenue				$ 10,224