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Lease Arrangements
 12 Months Ended
Dec. 31, 2020
Text block [abstract]  
Lease Arrangements
16.
LEASE ARRANGEMENTS
 
a.
Right-of-use assets
 
 
 
December 31
 
 
2019
 
2020
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
Carrying amounts
 
 
 
 
 
 
 
 
 
 
 
 
 
Land
 
$
7,036,887
 
 
$
5,840,779
 
 
$
208,005
 
Buildings and improvements
 
 
2,121,797
 
 
 
2,548,838
 
 
 
90,771
 
Machinery and equipment
 
 
588,443
 
 
 
181,065
 
 
 
6,448
 
Other equipment
 
 
45,094
 
 
 
49,930
 
 
 
1,778
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
9,792,221
 
 
$
8,620,612
 
 
$
307,002
 
 
 
 
December 31
 
 
2019
 
2020
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
Additions to right-of-use assets
 
$
824,268
 
 
$
702,996
 
 
$
25,035
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Depreciation charge for right-of-use assets
 
 
 
 
 
 
 
 
 
 
 
 
Land
 
$
215,301
 
 
$
214,682
 
 
$
7,645
 
Buildings and improvements
 
 
307,708
 
 
 
370,458
 
 
 
13,193
 
 
 
December 31
 
 
2019
 
2020
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
Machinery and equipment
 
$
507,443
 
 
$
335,039
 
 
$
11,932
 
Other equipment
 
 
25,006
 
 
 
26,701
 
 
 
951
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
1,055,458
 
 
$
946,880
 
 
$
33,721
 
The amounts disclosed above with respect to the right-of-use assets did not include the right-of-use assets that meet the definition of investment properties.
 
 
b.
Lease liabilities
 
 
 
December 31
 
 
2019
 
2020
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
Carrying amounts
 
 
 
 
 
 
 
 
 
 
 
 
 
Current
 
$
632,802
 
 
$
774,444
 
 
$
27,580
 
Non-current
 
$
5,176,123
 
 
$
5,101,386
 
 
$
181,673
 
 
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
 
2020
 
 
 
 
 
 
 
Land (%)
 
 
 
0.54-4.90
 
0.54-8.00
Buildings and improvements (%)
 
 
 
0.30-8.62
 
0.54-8.84
 
 
c.
Material lease-in activities and terms
 
The Group leases land and buildings for the use of plants and offices with remaining lease terms of 1-54 years and 1-30 years, respectively. For the leasehold land located in the R.O.C., the Group has extension options at the expiry of the lease periods. However, the government has the right to adjust the lease payments on the basis of changes in announced land value prices and also has the right to terminate the lease contract under certain circumstances. The Group does not have bargain purchase options to acquire the leasehold land and buildings at the expiry of the lease periods. In addition, the Group is prohibited from subleasing or transferring all or any portion of the underlying assets without the lessor’s consent.
 
 
d.
Subleases
 
In addition to the sublease transactions described in Note 17, the Group did not have other sublease transactions.
 
 
e.
Other lease information
 
 
 
 
December 31
 
 
2019
 
2020
 
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
Expenses relating to short-term leases
 
$
421,924
 
 
$
682,142
 
 
$
24,293
 
Expenses relating to low-value assets leases
 
$
4,473
 
 
$
5,433
 
 
$
193
 
Expenses relating to variable lease payments not included in the measurement of lease liabilities
 
$
53,403
 
 
$
43,112
 
 
$
1,535
 
Total cash outflow for leases
 
$
(1,511,277
)
 
$
(1,854,456
)
 
$
(66,042
)
 
 
 
 
 
 
The Group elected to apply the recognition exemption for qualifying short-term leases and low-value asset leases and, thus, did not recognize right-of-use assets and lease liabilities for these leases.