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Cash Flows Information (Tables) | 12 Months Ended
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Dec. 31, 2021
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, 2019, 2020 and 2021:
|  | For the Year Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Payments for property, plant and equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase of property, plant and equipment |  | $ | 63,073,887 |  |  | $ | 59,024,201 |  |  | $ | 74,417,541 |  |  | $ | 2,682,681 |
Increase in other non-current assets |  |  | 68,560 |  |  |  | 78,291 |  |  |  | 1,184,927 |  |  |  | 42,715 |
Decrease (increase) in other payables |  |  | (6,254,579 | ) |  |  | 3,029,162 |  |  |  | (4,671,228 | ) |  |  | (168,394 | )
Capitalized borrowing costs |  |  | (77,715 | ) |  |  | (54,208 | ) |  |  | (25,581 | ) |  |  | (922 | )
|  | $ | 56,810,153 |  |  | $ | 62,077,446 |  |  | $ | 70,905,659 |  |  | $ | 2,556,080 |
Proceeds from disposal of property, plant and equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consideration from disposal of property, plant and equipment |  | $ | 441,444 |  |  | $ | 5,184,925 |  |  | $ | 1,128,850 |  |  | $ | 40,693 |
Increase in other non-current assets |  |  | — |  |  |  | — |  |  |  | (134,760 | ) |  |  | (4,858 | )
Increase (decrease) in other receivables |  |  | 7,495 |  |  |  | (735,812 | ) |  |  | 610,912 |  |  |  | 22,024 |
|  | $ | 448,939 |  |  | $ | 4,449,113 |  |  | $ | 1,605,002 |  |  | $ | 57,859 |
Payments for other intangible assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase of other intangible assets |  | $ | 1,350,908 |  |  | $ | 982,655 |  |  | $ | 1,069,866 |  |  | $ | 38,568 |
Decrease in other payables |  |  | 60,160 |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 1,411,068 |  |  | $ | 982,655 |  |  | $ | 1,069,866 |  |  | $ | 38,568 |
Change in Liabilities Arising From Financing Activities |
| b. | Changes in liabilities arising from financing activities
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 |  |  | 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 |
For the year ended December 31, 2021
|  | 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, 2021 |  | $ | 34,597,858 |  |  | $ | 56,253,554 |  |  | $ | 112,390,724 |  |  | $ | 5,875,830 |  |  | $ | 209,117,966 |
Net financing cash flows |  |  | 10,043,398 |  |  |  | (3,719,057 | ) |  |  | 16,018,825 |  |  |  | (907,403 | ) |  |  | 21,435,763 |
Interest under operating activities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 800 |  |  |  | 800 |
Rent expense under operating activities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (184 | ) |  |  | (184 | )
Convertible bonds classified separately as equity components and embedded derivative liability |  |  | — |  |  |  | (399,955 | ) |  |  | — |  |  |  | — |  |  |  | (399,955 | )
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Lease liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,037,665 |  |  |  | 2,037,665 |
Amortization of issuance cost |  |  | — |  |  |  | 126,283 |  |  |  | 224,979 |  |  |  | — |  |  |  | 351,262 |
Convertible bonds issued by subsidiaries and converted to ordinary shares |  |  | — |  |  |  | (102 | ) |  |  | — |  |  |  | — |  |  |  | (102 | )
Lease modifications |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (58,799 | ) |  |  | (58,799 | )
Acquisition of subsidiaries (Note 29) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 180,745 |  |  |  | 180,745 |
Disposal of subsidiaries (Note 30) |  |  | (2,443,005 | ) |  |  | — |  |  |  | — |  |  |  | (32,655 | ) |  |  | (2,475,660 | )
Reclassification |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 380,292 |  |  |  | 380,292 |
Effects of foreign currency exchange |  |  | (1,161,822 | ) |  |  | 6,614 |  |  |  | (2,162,038 | ) |  |  | (76,407 | ) |  |  | (3,393,653 | )
Balance at December 31, 2021 |  | $ | 41,036,429 |  |  | $ | 52,267,337 |  |  | $ | 126,472,490 |  |  | $ | 7,399,884 |  |  | $ | 227,176,140 |
|  | 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, 2021 |  | $ | 1,247,219 |  |  | $ | 2,027,886 |  |  | $ | 4,051,577 |  |  | $ | 211,818 |  |  | $ | 7,538,500 |
Net financing cash flows |  |  | 362,055 |  |  |  | (134,068 | ) |  |  | 577,463 |  |  |  | (32,711 | ) |  |  | 772,739 |
Interest under operating activities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 29 |  |  |  | 29 |
Rent expense under operating activities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (7 | ) |  |  | (7 | )
Convertible bonds classified separately as equity components and embedded derivative liability |  |  | — |  |  |  | (14,418 | ) |  |  | — |  |  |  | — |  |  |  | (14,418 | )
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Lease liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 73,456 |  |  |  | 73,456 |
Amortization of issuance cost |  |  | — |  |  |  | 4,553 |  |  |  | 8,110 |  |  |  | — |  |  |  | 12,663 |
Convertible bonds issued by subsidiaries and converted to ordinary shares |  |  | — |  |  |  | (4 | ) |  |  | — |  |  |  | — |  |  |  | (4 | )
Lease modifications |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2,120 | ) |  |  | (2,120 | )
Acquisition of subsidiaries (Note 29) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,516 |  |  |  | 6,516 |
Disposal of subsidiaries (Note 30) |  |  | (88,068 | ) |  |  | — |  |  |  | — |  |  |  | (1,177 | ) |  |  | (89,245 | )
Reclassification |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 13,709 |  |  |  | 13,709 |
Effects of foreign currency exchange |  |  | (41,883 | ) |  |  | 238 |  |  |  | (77,939 | ) |  |  | (2,754 | ) |  |  | (122,338 | )
Balance at December 31, 2021 |  | $ | 1,479,323 |  |  | $ | 1,884,187 |  |  | $ | 4,559,211 |  |  | $ | 266,759 |  |  | $ | 8,189,480 |

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