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Property, Plant and Equipment (Tables)
 12 Months Ended
Dec. 31, 2020
Text block [abstract]  
Summary of 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
 
Summary of Property, Plant and Equipment 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