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Property, Plant and Equipment
 12 Months Ended
Dec. 31, 2020
Text block [abstract]  
Property, Plant and Equipment
15.
PROPERTY, PLANT AND EQUIPMENT
The carrying amounts of each class of property, plant and equipment were as follows:
 
 
 
December 31
 
 
2019
 
2020
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
Land
 
$
10,333,822
 
 
$
10,336,568
 
 
$
368,112
 
Buildings and improvements
 
 
85,409,580
 
 
 
82,273,186
 
 
 
2,929,957
 
 
 
 
 
December 31
 
 
2019
 
2020
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
Machinery and equipment
 
$
112,996,670
 
 
$
122,063,883
 
 
$
4,347,004
 
Other equipment
 
 
6,715,694
 
 
 
4,680,222
 
 
 
166,674
 
Construction in progress and machinery in transit
 
 
16,637,561
 
 
 
13,853,465
 
 
 
493,357
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
232,093,327
 
 
$
233,207,324
 
 
$
8,305,104
 
For the year ended December 31, 2018
 
 
 
Land
 
Buildings and Improvements
 
Machinery and Equipment
 
Other Equipment
 
Construction in Progress and Machinery
 
in Transit
 
 
Total
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
 
 
 
 
 
 
 
 
 
 
 
 
Cost
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2018
 
$
3,258,518
 
 
$
100,187,928
 
 
$
253,198,003
 
 
$
7,812,080
 
 
$
5,863,713
 
 
$
370,320,242
 
Additions
 
 
-  
 
 
 
144,898
 
 
 
192,673
 
 
 
84,860
 
 
 
38,669,807
 
 
 
39,092,238
 
Disposals
 
 
-  
 
 
 
(677,206
)
 
 
(26,493,282
)
 
 
(2,251,060
)
 
 
(34,902
)
 
 
(29,456,450
)
Reclassification
 
 
-  
 
 
 
5,388,709
 
 
 
32,060,513
 
 
 
2,148,211
 
 
 
(39,612,324
)
 
 
(14,891
)
Acquisition through business combinations (Note 29)
 
 
6,880,400
 
 
 
37,127,957
 
 
 
95,810,062
 
 
 
11,122,171
 
 
 
5,781,189
 
 
 
156,721,779
 
Effect of foreign currency exchange differences
 
 
27,051
 
 
 
(464,275
)
 
 
(929,579
)
 
 
(78,095
)
 
 
244,069
 
 
 
(1,200,829
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2018
 
$
10,165,969
 
 
$
141,708,011
 
 
$
353,838,390
 
 
$
18,838,167
 
 
$
10,911,552
 
 
$
535,462,089
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated depreciation and impairment
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2018
 
$
-  
 
 
$
41,915,064
 
 
$
187,012,805
 
 
$
6,223,967
 
 
$
-  
 
 
$
235,151,836
 
Depreciation expenses
 
 
-  
 
 
 
6,325,948
 
 
 
31,751,251
 
 
 
1,816,587
 
 
 
-  
 
 
 
39,893,786
 
Impairment losses recognized
 
 
-  
 
 
 
29,531
 
 
 
97,680
 
 
 
5,860
 
 
 
-  
 
 
 
133,071
 
Disposals
 
 
-  
 
 
 
(491,033
)
 
 
(25,704,778
)
 
 
(2,070,302
)
 
 
-  
 
 
 
(28,266,113
)
Reclassification
 
 
-  
 
 
 
(265
)
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
(265
)
Acquisition through business combinations (Note 29)
 
 
-  
 
 
 
15,097,920
 
 
 
53,210,063
 
 
 
6,428,174
 
 
 
-  
 
 
 
74,736,157
 
Effect of foreign currency exchange differences
 
 
-  
 
 
 
(133,091
)
 
 
(616,601
)
 
 
(29,279
)
 
 
-  
 
 
 
(778,971
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2018
 
$
-  
 
 
$
62,744,074
 
 
$
245,750,420
 
 
$
12,375,007
 
 
$
-  
 
 
$
320,869,501
 
 
For the year ended December 31, 2019
 
 
 
Land
 
Buildings and Improvements
 
Machinery and Equipment
 
Other Equipment
 
Construction in Progress and Machinery
 
in Transit
 
Total
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
 
 
 
 
 
 
 
 
 
 
 
 
Cost
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2019
 
$
10,165,969
 
 
$
141,708,011
 
 
$
353,838,390
 
 
$
18,380,122
 
 
$
10,911,552
 
 
$
535,004,044
 
Additions
 
 
-  
 
 
 
806,844
 
 
 
413,008
 
 
 
76,671
 
 
 
61,777,364
 
 
 
63,073,887
 
Disposals
 
 
-  
 
 
 
(983,690
)
 
 
(19,139,634
)
 
 
(2,507,440
)
 
 
-  
 
 
 
(22,630,764
)
Reclassification
 
 
-  
 
 
 
13,601,469
 
 
 
41,302,651
 
 
 
3,062,838
 
 
 
(57,221,627
)
 
 
745,331
 
Acquisitions through business combinations (Note 29)
 
 
189,111
 
 
 
1,044,383
 
 
 
5,507,315
 
 
 
43,611
 
 
 
250,455
 
 
 
7,034,875
 
Effect of foreign currency exchange differences
 
 
(21,258
)
 
 
(2,204,057
)
 
 
(5,176,282
)
 
 
(300,686
)
 
 
919,817
 
 
 
(6,782,466
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2019
 
$
10,333,822
 
 
$
153,972,960
 
 
$
376,745,448
 
 
$
18,755,116
 
 
$
16,637,561
 
 
$
576,444,907
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated depreciation and impairment
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2019
 
$
-  
 
 
$
62,744,074
 
 
$
245,750,420
 
 
$
12,194,041
 
 
$
-  
 
 
$
320,688,535
 
Depreciation expense
 
 
-  
 
 
 
6,989,392
 
 
 
35,747,308
 
 
 
2,503,967
 
 
 
-  
 
 
 
45,240,667
 
Impairment losses recognized
 
 
-  
 
 
 
78,562
 
 
 
102,056
 
 
 
20,388
 
 
 
-  
 
 
 
201,006
 
Disposals
 
 
-  
 
 
 
(881,149
)
 
 
(18,640,266
)
 
 
(2,503,438
)
 
 
-  
 
 
 
(22,024,853
)
Reclassification
 
 
-  
 
 
 
210,558
 
 
 
83,777
 
 
 
(103
)
 
 
-  
 
 
 
294,232
 
 
 
Land
 
Buildings and Improvements
 
Machinery and Equipment
 
Other Equipment
 
Construction in Progress and Machinery
 
in Transit
 
Total
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
 
 
 
 
 
 
 
 
 
 
 
 
Acquisitions through business combinations (Note 29)
 
 
-  
 
 
 
445,682
 
 
 
4,000,338
 
 
 
19,028
 
 
 
-  
 
 
 
4,465,048
 
Effect of foreign currency exchange differences
 
 
-  
 
 
 
(1,023,739
)
 
 
(3,294,855
)
 
 
(194,461
)
 
 
-  
 
 
 
(4,513,055
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2019
 
$
-  
 
 
$
68,563,380
 
 
$
263,748,778
 
 
$
12,039,422
 
 
$
-  
 
 
$
344,351,580
 
For the year ended December 31, 2020
 
 
 
Land
 
Buildings and Improvements
 
Machinery and Equipment
 
Other Equipment
 
Construction in Progress and Machinery
 
in Transit
 
 
Total
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
 
 
 
 
 
 
 
 
 
 
 
 
 
Cost
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2020
 
$
10,333,822
 
 
$
153,972,960
 
 
$
376,745,448
 
 
$
18,755,116
 
 
$
16,637,561
 
 
$
576,444,907
 
Additions
 
 
-  
 
 
 
86,409
 
 
 
695,561
 
 
 
47,137
 
 
 
58,195,094
 
 
 
59,024,201
 
Disposals
 
 
-  
 
 
 
(365,758
)
 
 
(12,818,849
)
 
 
(2,419,423
)
 
 
(126,605
)
 
 
(15,730,635
)
Disposal of subsidiaries (Note 30)
 
 
-  
 
 
 
(3,665,811
)
 
 
(3,223,448
)
 
 
(445,506
)
 
 
(792,543
)
 
 
(8,127,308
)
Reclassification
 
 
-  
 
 
 
7,367,875
 
 
 
52,980,977
 
 
 
222,066
 
 
 
(60,032,844
)
 
 
538,074
 
Acquisitions through business combinations (Note 29)
 
 
46,388
 
 
 
1,142,690
 
 
 
3,972,397
 
 
 
702,500
 
 
 
53,828
 
 
 
5,917,803
 
Effect of foreign currency exchange differences
 
 
(43,642
)
 
 
(266,536
)
 
 
(2,459,521
)
 
 
(11,008
)
 
 
(81,026
)
 
 
(2,861,733
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2020
 
$
10,336,568
 
 
$
158,271,829
 
 
$
415,892,565
 
 
$
16,850,882
 
 
$
13,853,465
 
 
$
615,205,309
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated depreciation and impairment
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2020
 
$
-  
 
 
$
68,563,380
 
 
$
263,748,778
 
 
$
12,039,422
 
 
$
-  
 
 
$
344,351,580
 
Depreciation expense
 
 
-  
 
 
 
7,401,223
 
 
 
36,373,712
 
 
 
2,241,613
 
 
 
-  
 
 
 
46,016,548
 
Impairment losses recognized
 
 
-  
 
 
 
-  
 
 
 
981,535
 
 
 
10,738
 
 
 
-  
 
 
 
992,273
 
Disposals
 
 
-  
 
 
 
(300,832
)
 
 
(8,306,990
)
 
 
(2,398,756
)
 
 
-  
 
 
 
(11,006,578
)
Disposal of subsidiaries (Note 30)
 
 
-  
 
 
 
(153,002
)
 
 
(345,834
)
 
 
(82,059
)
 
 
-  
 
 
 
(580,895
)
Reclassification
 
 
-  
 
 
 
3,462
 
 
 
497,230
 
 
 
(188,844
)
 
 
-  
 
 
 
311,848
 
Acquisitions through business combinations (Note 29)
 
 
-  
 
 
 
548,190
 
 
 
3,049,895
 
 
 
588,935
 
 
 
-  
 
 
 
4,187,020
 
Effect of foreign currency exchange differences
 
 
-  
 
 
 
(63,778
)
 
 
(2,169,644
)
 
 
(40,389
)
 
 
-  
 
 
 
(2,273,811
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2020
 
$
- 
 
 
$
75,998,643
 
 
$
293,828,682
 
 
$
12,170,660
 
 
$
-  
 
 
$
381,997,985
 
 
 
 
 
Land
 
Buildings and Improvements
 
Machinery and Equipment
 
Other Equipment
 
Construction in Progress and Machinery
 
in Transit
 
 
Total
 
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
 
 
 
 
Cost
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2020
 
$
368,014
 
 
$
5,483,368
 
 
$
13,416,861
 
 
$
667,917
 
 
$
592,506
 
 
$
20,528,666
 
Additions
 
 
-  
 
 
 
3,077
 
 
 
24,771
 
 
 
1,678
 
 
 
2,072,475
 
 
 
2,102,001
 
Disposals
 
 
-  
 
 
 
(13,026
)
 
 
(456,512
)
 
 
(86,162
)
 
 
(4,509
)
 
 
(560,209
)
Disposal of subsidiaries (Note 30)
 
 
-  
 
 
 
(130,549
)
 
 
(114,795
)
 
 
(15,866
)
 
 
(28,224
)
 
 
(289,434
)
Reclassification
 
 
-  
 
 
 
262,389
 
 
 
1,886,787
 
 
 
7,908
 
 
 
(2,137,922
)
 
 
19,162
 
Acquisitions through business combinations (Note 29)
 
 
1,652
 
 
 
40,694
 
 
 
141,467
 
 
 
25,018
 
 
 
1,917
 
 
 
210,748
 
Effect of foreign currency exchange differences
 
 
(1,554
)
 
 
(9,492
)
 
 
(87,590
)
 
 
(391
)
 
 
(2,886
)
 
 
(101,913
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2020
 
$
368,112
 
 
$
5,636,461
 
 
$
14,810,989
 
 
$
600,102
 
 
$
493,357
 
 
$
21,909,021
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Accumulated depreciation and impairment
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2020
 
$
-  
 
 
$
2,441,716
 
 
$
9,392,763
 
 
$
428,754
 
 
$
-  
 
 
$
12,263,233
 
Depreciation expense
 
 
-  
 
 
 
263,576
 
 
 
1,295,360
 
 
 
79,830
 
 
 
-  
 
 
 
1,638,766
 
Impairment losses recognized
 
 
-  
 
 
 
-  
 
 
 
34,955
 
 
 
382
 
 
 
-  
 
 
 
35,337
 
Disposals
 
 
-  
 
 
 
(10,713
)
 
 
(295,833
)
 
 
(85,426
)
 
 
-  
 
 
 
(391,972
)
Disposal of subsidiaries (Note 30)
 
 
-  
 
 
 
(5,449
)
 
 
(12,316
)
 
 
(2,922
)
 
 
-  
 
 
 
(20,687
)
Reclassification
 
 
-  
 
 
 
123
 
 
 
17,708
 
 
 
(6,725
)
 
 
-  
 
 
 
11,106
 
Acquisitions through business combinations (Note 29)
 
 
-  
 
 
 
19,522
 
 
 
108,615
 
 
 
20,973
 
 
 
-  
 
 
 
149,110
 
Effect of foreign currency exchange differences
 
 
-  
 
 
 
(2,271
)
 
 
(77,267
)
 
 
(1,438
)
 
 
-  
 
 
 
(80,976
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2020
 
$
-  
 
 
$
2,706,504
 
 
$
10,463,985
 
 
$
433,428
 
 
$
-  
 
 
$
13,603,917
 
 
Based on the future operation plans and the capacity evaluation, the Group assessed that a portion of plant and equipment in the packaging segment and the testing segment were not qualified for the production needs and, therefore, recognized an impairment loss of NT$133,071 thousand, NT$201,006 thousand and NT$992,273 thousand (US$35,337 thousand) under the line item of other operating income and expenses (Note 25) for the years ended December 31, 2018, 2019 and 2020, respectively. The recoverable amounts of a portion of the impaired plant and equipment were determined by their fair value less cost of disposal, of which the fair value was based on the recent quoted prices of assets with similar age and obsolescence provided by vendors in secondary market or the disposal price, and both of which represented Level 3 inputs because the secondary market was not active and the disposal price was negotiated with counter-parties. The recoverable amounts of the remaining impaired plant and equipment were determined by their value in use and the Group expects only short-term or no economic benefits would be generated by these assets and the discount effect of was immaterial.
 
Each class of property, plant and equipment was depreciated on a straight-line basis over the following useful lives:
 
Buildings and improvements
 
 
 
 
Main plant buildings
 
 
 
10-55 years
Cleanrooms
 
 
 
10-20 years
Others
 
 
 
3-20 years
Machinery and equipment
 
 
 
2-10 years
Other equipment
 
 
 
2-20 years
The capitalized borrowing costs for the years ended December 31, 2018, 2019 and 2020 are disclosed in Note 25.