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Lease Arrangements (Tables)

12 Months Ended

Dec. 31, 2020

Text block [abstract]

Summary of Right-of-Use Assets

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

Summary of Lease Liabilities

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

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		2020

Land (%)				0.54-4.90		0.54-8.00
Buildings and improvements (%)				0.30-8.62		0.54-8.84

Summary of Other Related Lease Information

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	)