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Cash Flows Information (Tables)
 12 Months Ended
Dec. 31, 2020
Text block [abstract]  
Summary of Non-cash Investing Activities
 
a.
Non-cash investing activities
 
In addition to other notes, the Group entered into the following investing activities which include both cash and non-cash items for the years ended December 31, 2018, 2019 and 2020:
 
 
 
For the Year Ended December 31
 
 
2018
 
2019
 
2020
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
Payments for property, plant and equipment
 
 
 
 
 
 
 
 
Purchase of property, plant and equipment
 
$
39,092,238
 
 
$
63,073,887
 
 
$
59,024,201
 
 
$
2,102,001
 
Increase in other non-current assets
 
 
402,255
 
 
 
68,560
 
 
 
78,291
 
 
 
2,788
 
 
 
For the Year Ended December 31
 
 
2018
 
2019
 
2020
 
 
NT$
 
NT$
 
NT$
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
Decrease (increase) in other payables
 
$
1,942,259
 
 
$
(6,254,579
)
 
$
3,029,162
 
 
$
107,876
 
Capitalized borrowing costs
 
 
(50,309
)
 
 
(77,715
)
 
 
(54,208
)
 
 
(1,930
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
41,386,443
 
 
$
56,810,153
 
 
$
62,077,446
 
 
$
2,210,735
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Proceeds from disposal of property, plant and equipment
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Consideration from disposal of property, plant and equipment
 
$
1,133,435
 
 
$
441,444
 
 
$
5,184,925
 
 
$
184,648
 
Decrease (increase) in other receivables
 
 
(5,791
)
 
 
7,495
 
 
 
(735,812
)
 
 
(26,204
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
1,127,644
 
 
$
448,939
 
 
$
4,449,113
 
 
$
158,444
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Payments for investment properties
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Purchase of investment properties
 
$
125,853
 
 
$
2,532
 
 
$
-  
 
 
$
-  
 
Capitalized borrowing costs
 
 
(89
)
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
125,764
 
 
$
2,532
 
 
$
-  
 
 
$
-  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Payments for other intangible assets
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Purchase of other intangible assets
 
$
537,659
 
 
$
1,350,908
 
 
$
982,655
 
 
$
34,995
 
Decrease in other payables
 
 
40,106
 
 
 
60,160
 
 
 
-  
 
 
 
-  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$
577,765
 
 
$
1,411,068
 
 
$
982,655
 
 
$
34,995
 
Change in Liabilities Arising From Financing Activities
 
b.
Changes in liabilities arising from financing activities
For the year ended December 31, 2018
 
 
 
Short-term Borrowings
 
Bonds Payable
 
Long-term Borrowings
 
Total
 
 
NT$
 
NT$
 
NT$
 
NT$
         
Balance at January 1, 2018 $17,962,471  $23,142,780  $35,406,628  $76,511,879 
Net financing cash flows  22,327,813   (6,185,600)  85,510,959   101,653,172 
Non-cash changes                
Acquisition through business combinations  3,619,858   4,457,191   16,080,125   24,157,174 
Bonds conversion  -     (4,457,191)  -     (4,457,191)
Reclassification for the application of IFRS 9  (1,301,994)  -     -     (1,301,994)
Amortization of issuance cost  -     28,756   188,217   216,973 
Effects of foreign currency exchange  655,321   -     712,400   1,367,721 
                 
Balance at December 31, 2018 $43,263,469  $16,985,936  $137,898,329  $198,147,734 
 
For the year ended December 31, 2019
 
 
 
Short-term Borrowings (including financial liabilities for hedging)
 
Bonds Payable
 
Long-term Borrowings
 
Lease Liabilities
 
 
Total
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
           
Balance at January 1, 2019  $47,163,103  $16,985,936  $137,898,329  $6,084,729  $208,132,097 
Net financing cash flows  (4,683,142)  19,279,033   1,144,731   (636,556)  15,104,066 
Interest under operating activities  -     -     -     1,766   1,766 
Non-cash changes                    
Lease liabilities  -     -     -     536,216   536,216 
Acquisition through business combinations (Note 29)  656,820   245,664   1,523,968   81,649   2,508,101 
Amortization of issuance cost  -     11,522   189,151   -     200,673 
Lease modifications  -     -     -     (239,321)  (239,321)
Short-term borrowings transferred to long-term borrowings  (1,499,000)  -     1,499,000   -     -   
Effects of foreign currency exchange  (1,065,452)  -     (1,176,581)  (19,559)  (2,261,592)
                     
Balance at December 31, 2019 $40,572,329  $36,522,155  $141,078,598  $5,808,924  $223,982,006 
For the year ended December 31, 2020
 
 
 
Short-term Borrowings (including financial liabilities for hedging)
 
Bonds Payable
 
Long-term Borrowings
 
(including financial liabilities for hedging)
 
 
Lease Liabilities
 
 
Total
 
 
NT$
 
NT$
 
NT$
 
NT$
 
NT$
           
Balance at January 1, 2020 $40,572,329  $36,522,155  $141,078,598  $5,808,924  $223,982,006 
Net financing cash flows  (1,502,323)  19,717,149   (26,500,139)  (844,357)  (9,129,670)
Interest under operating activities  -     -     -     111   111 
Rent expense under operating activities  -     -     -     (7,729)  (7,729)
Non-cash changes                    
Lease liabilities  -     -     -     584,642   584,642 
Amortization of issuance cost  -     14,250   156,982   -     171,232 
Lease modifications  -     -     -     (289,687)  (289,687)
Short-term borrowings transferred to long-term borrowings  (3,850,000)  -     3,850,000   -     -   
Adjustments for government subsidy  -     -     41,650   -     41,650 
Acquisition of subsidiaries (Note 29)  356,417   -     -     633,606   990,023 
Disposal of subsidiaries (Note 30)  -     -     (4,693,682)  (670)  (4,694,352)
Effects of foreign currency exchange  (978,565)  -     (1,542,685)  (9,010)  (2,530,260)
                     
Balance at December 31, 2020 $34,597,858  $56,253,554  $112,390,724  $5,875,830  $209,117,966 
 
 
Short-term Borrowings (including financial liabilities for hedging)
 
Bonds Payable
 
Long-term Borrowings
 
(including financial liabilities for hedging)
 
 
Lease Liabilities
 
 
Total
 
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2020
 
$
1,444,883
 
 
$
1,300,647
 
 
$
5,024,168
 
 
$
206,871
 
 
$
7,976,569
 
Net financing cash flows
 
 
(53,502
)
 
 
702,178
 
 
 
(943,737
)
 
 
(30,070
)
 
 
(325,131
)
Interest under operating activities
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
4
 
 
 
4
 
Rent expense under operating activities
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
(275
)
 
 
(275
)
Non-cash changes
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Lease liabilities
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
20,821
 
 
 
20,821
 
Amortization of issuance cost
 
 
-  
 
 
 
507
 
 
 
5,591
 
 
 
-  
 
 
 
6,098
 
Lease modifications
 
 
-  
 
 
 
-  
 
 
 
-  
 
 
 
(10,316
)
 
 
(10,316
)
 
 
Short-term Borrowings (including financial liabilities for hedging)
 
Bonds Payable
 
Long-term Borrowings
 
(including financial liabilities for hedging)
 
 
Lease Liabilities
 
 
Total
 
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
US$ (Note 4)
 
 
 
 
 
 
 
 
 
 
 
Short-term borrowings transferred to long-term borrowings
 
 
(137,108
)
 
 
-  
 
 
 
137,108
 
 
 
-  
 
 
 
-  
 
Adjustments for government subsidy
 
 
-  
 
 
 
-  
 
 
 
1,483
 
 
 
-  
 
 
 
1,483
 
Acquisition of subsidiaries (Note 29)
 
 
12,693
 
 
 
-  
 
 
 
-  
 
 
 
22,564
 
 
 
35,257
 
Disposal of subsidiaries (Note 30)
 
 
-  
 
 
 
-  
 
 
 
(167,154
)
 
 
(24
)
 
 
(167,178
)
Effects of foreign currency exchange
 
 
(34,849
)
 
 
-  
 
 
 
(54,939
)
 
 
(322
)
 
 
(90,110
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balance at December 31, 2020
 
$
1,232,117
 
 
$
2,003,332
 
 
$
4,002,520
 
 
$
209,253
 
 
$
7,447,222