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Inventories | 12 Months Ended
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Dec. 31, 2021
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Inventories |
11. | INVENTORIES
|  | December 31 |
|  | 2020 (Retrospectively Adjusted) |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Finished goods |  | $ | 8,822,632 |  |  | $ | 8,454,783 |  |  | $ | 304,787 |
Work in process |  |  | 6,856,405 |  |  |  | 7,950,743 |  |  |  | 286,617 |
Raw materials |  |  | 29,428,008 |  |  |  | 46,978,647 |  |  |  | 1,693,534 |
Supplies |  |  | 2,691,779 |  |  |  | 3,339,042 |  |  |  | 120,369 |
Raw materials and supplies in transit |  |  | 791,610 |  |  |  | 1,109,766 |  |  |  | 40,006 |
|  | $ | 48,590,434 |  |  | $ | 67,832,981 |  |  | $ | 2,445,313 |
The cost of inventories recognized as operating costs for the years ended December 31, 2019, 2020 and 2021 were NT$347,877,603 thousand, NT$398,068,260 thousand and NT$458,345,579 thousand (US$16,522,912 thousand), respectively, which included write-downs of inventories at NT$452,134 thousand, NT$1,493,793 thousand and NT$647,946 thousand (US$23,358 thousand), respectively.

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- Definition The entire disclosure for inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=2&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IAS02_g36-39__IAS02_g36-39_TI -URIDate 2021-03-24 + Details
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