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Lease Arrangements (Tables) | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Summary of Right-of-Use Assets |
| a. | Right-of-use assets – 2019
|  | December 31, 2019
|  | NT$ |  | US$ (Note 4)
Carrying amounts |  |  |  |  |  |  |  |
Land |  | $ | 7,036,887 |  |  | $ | 235,269 |
Buildings and improvements |  |  | 2,121,797 |  |  |  | 70,939 |
Machinery and equipment |  |  | 588,443 |  |  |  | 19,674 |
Other equipment |  |  | 45,094 |  |  |  | 1,508 |
|  | $ | 9,792,221 |  |  | $ | 327,390 |
|  | For the Year Ended December 31, 2019
|  | NT$ |  | US$ (Note 4)
Additions to right-of-use assets |  | $ | 824,268 |  |  | $ | 27,558 |
Depreciation charge for right-of-use assets |  |  |  |  |  |  |  |
Land |  | $ | 215,301 |  |  | $ | 7,198 |
Buildings and improvements |  |  | 307,708 |  |  |  | 10,288 |
Machinery and equipment |  |  | 507,443 |  |  |  | 16,966 |
Other equipment |  |  | 25,006 |  |  |  | 836 |
|  | $ | 1,055,458 |  |  | $ | 35,288 |
Summary of Lease Liabilities |
| b. | Lease liabilities - 2019
|  | December 31, 2019
|  | NT$ |  | US$ (Note 4)
Carrying amounts |  |  |  |  |  |  |  |
Current |  | $ | 632,802 |  |  | $ | 21,157 |
Non-current |  | $ | 5,176,123 |  |  | $ | 173,057 |
Summary of Land and Buildings Improvements | The Group’s lease liabilities were mainly from land and buildings and improvements. The range of discount rates for lease liabilities was as follows:
|  | December 31, 2019
Land (%) |  | 0.54-4.90
Buildings and improvements (%) |  | 0.30-8.62
Summary of Other Related Lease Information |
| e. | Other lease information
| 1) | Lease arrangements under operating leases for the leasing out of investment properties and freehold property, plant and equipment are set out in Note 17.
| 2) | Other related lease information
|  | For the Year Ended December 31, 2019
|  | NT$ |  | US$ (Note 4)
Expenses relating to short-term leases |  | $ | 421,924 |  |  | $ | 14,106 |
Expenses relating to low-value assets leases |  | $ | 4,473 |  |  | $ | 150 |
Expenses relating to variable lease payments not included in the measurement of lease liabilities |  | $ | 53,403 |  |  | $ | 1,785 |
Total cash outflow for leases |  | $ | (1,511,277 | ) |  | $ | (50,527 | )
Summary of Non Cancellable Operating Lease | The future minimum lease payments of non-cancellable operating lease commitments were as follows:
|  | December 31, 2018
|  |  | NT$ |
Less than 1 year |  | $ | 509,994 |
1 to 5 years |  |  | 828,482 |
More than 5 years |  |  | 1,047,626 |
|  | $ | 2,386,102 |

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