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Lease Arrangements (Tables)
 12 Months Ended
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