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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2021
Statement [LineItems] |
Summary of Fair Value of Financial Instruments | The carrying amounts and fair value of bonds payable as of December 31, 2020 and 2021 were as follows:
|  | Carrying Amount |  |  | Fair Value |
|  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
December 31, 2020 |  | $ | 56,253,554 |  |  |  |  |  |  | $ | 56,448,769 |  |  |  |  |
December 31, 2021 |  |  | 52,267,337 |  |  | $ | 1,884,187 |  |  |  | 52,429,758 |  |  | $ | 1,890,042 |
Summary of Financial Assets Measured at Level 3 Fair Value |
For the year ended December 31, 2020
|  | Financial Assets at FVTPL |  |  | Financial Assets at FVTOCI |  |  |  |
Financial Assets |  | Equity Instruments |  |  | Debt Instruments |  |  | Equity Instruments |  |  | Debt Instruments |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1 |  | $ | 1,005,714 |  |  | $ | — |  |  | $ | 755,903 |  |  | $ | 3,044,562 |  |  | $ | 4,806,179 |
Recognized in profit or loss |  |  | (17,941 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (17,941 | )
Recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in unrealized losses on financial assets at FVTOCI |  |  | — |  |  |  | — |  |  |  | (149,856 | ) |  |  | (2,136 | ) |  |  | (151,992 | )
Effects of foreign currency exchange |  |  | (15,455 | ) |  |  | — |  |  |  | (15,562 | ) |  |  | — |  |  |  | (31,017 | )
Net increase in trade receivables |  |  | — |  |  |  | 370,110 |  |  |  | — |  |  |  | 5,635,706 |  |  |  | 6,005,816 |
Trade receivables factoring |  |  | — |  |  |  | (370,110 | ) |  |  | — |  |  |  | (7,038,983 | ) |  |  | (7,409,093 | )
Purchases |  |  | 893,234 |  |  |  | — |  |  |  | 259,168 |  |  |  | — |  |  |  | 1,152,402 |
Disposals |  |  | (329,370 | ) |  |  | — |  |  |  | (121,255 | ) |  |  | — |  |  |  | (450,625 | )
Acquisition through business combinations |  |  | 387,790 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 387,790 |
Exercise of call option |  |  | (25,988 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (25,988 | )
Balance at December 31 (retrospectively adjusted) |  | $ | 1,897,984 |  |  | $ | — |  |  | $ | 728,398 |  |  | $ | 1,639,149 |  |  | $ | 4,265,531 |
For the year ended December 31, 2021
|  | Financial Assets at FVTPL |  |  | Financial Assets at FVTOCI |  |  |  |
Financial Assets |  | Equity Instruments |  |  | Debt Instruments |  |  | Equity Instruments |  |  | Debt Instruments |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1 (retrospectively adjusted) |  | $ | 1,897,984 |  |  | $ | — |  |  | $ | 728,398 |  |  | $ | 1,639,149 |  |  | $ | 4,265,531 |
Recognized in profit or loss |  |  | 131,276 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 131,276 |
Recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in unrealized losses on financial assets at FVTOCI |  |  | — |  |  |  | — |  |  |  | 129,726 |  |  |  | 63,722 |  |  |  | 193,448 |
Effects of foreign currency exchange |  |  | (79,614 | ) |  |  | — |  |  |  | (4,508 | ) |  |  | — |  |  |  | (84,122 | )
Net increase in trade receivables |  |  | — |  |  |  | 3,269,782 |  |  |  | — |  |  |  | 14,940,539 |  |  |  | 18,210,321 |
Trade receivables factoring |  |  | — |  |  |  | (3,269,782 | ) |  |  | — |  |  |  | (9,474,490 | ) |  |  | (12,744,272 | )
Purchases |  |  | 459,046 |  |  |  | — |  |  |  | 32,246 |  |  |  | — |  |  |  | 491,292 |
Disposals |  |  | (107,793 | ) |  |  | — |  |  |  | (14,873 | ) |  |  | — |  |  |  | (122,666 | )
Reclassify |  |  | — |  |  |  | — |  |  |  | (29,758 | ) |  |  | — |  |  |  | (29,758 | )
Balance at December 31 |  | $ | 2,300,899 |  |  | $ | — |  |  | $ | 841,231 |  |  | $ | 7,168,920 |  |  | $ | 10,311,050 |
|  | Financial Assets at FVTPL |  |  | Financial Assets at FVTOCI |  |  |  |
Financial Assets |  | Equity Instruments |  |  | Debt Instruments |  |  | Equity Instruments |  |  | Debt Instruments |  |  | Total |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Balance at January 1 (retrospect ively adjusted) |  | $ | 68,421 |  |  | $ | — |  |  | $ | 26,257 |  |  | $ | 59,089 |  |  | $ | 153,767 |
Recognized in profit or loss |  |  | 4,732 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,732 |
Recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in unrealized losses on financial assets at FVTOCI |  |  | — |  |  |  | — |  |  |  | 4,677 |  |  |  | 2,297 |  |  |  | 6,974 |
Effects of foreign currency exchange |  |  | (2,870 | ) |  |  | — |  |  |  | (163 | ) |  |  | — |  |  |  | (3,033 | )
Net increase in trade receivables |  |  | — |  |  |  | 117,872 |  |  |  | — |  |  |  | 538,592 |  |  |  | 656,464 |
Trade receivables factoring |  |  | — |  |  |  | (117,872 | ) |  |  | — |  |  |  | (341,546 | ) |  |  | (459,418 | )
Purchases |  |  | 16,548 |  |  |  | — |  |  |  | 1,163 |  |  |  | — |  |  |  | 17,711 |
Disposals |  |  | (3,886 | ) |  |  | — |  |  |  | (536 | ) |  |  | — |  |  |  | (4,422 | )
Reclassify |  |  | — |  |  |  | — |  |  |  | (1,073 | ) |  |  | — |  |  |  | (1,073 | )
Balance at December 31 |  | $ | 82,945 |  |  | $ | — |  |  | $ | 30,325 |  |  | $ | 258,432 |  |  | $ | 371,702 |
Summary of Categories of Financial Instruments |
| c. | Categories of financial instruments
|  | December 31 |
|  | 2020 (Retrospectively Adjusted) |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Mandatorily at FVTPL |  | $ | 6,523,583 |  |  | $ | 5,436,280 |  |  | $ | 195,973 |
Measured at amortized cost (Note 1) |  |  | 147,521,583 |  |  |  | 200,732,680 |  |  |  | 7,236,218 |
FVTOCI |  |  |  |  |  |  |  |  |  |  |  |
Equity instruments |  |  | 728,398 |  |  |  | 943,354 |  |  |  | 34,007 |
Debt instruments |  |  | 1,012,736 |  |  |  | 1,076,458 |  |  |  | 38,805 |
Trade receivables, net |  |  | 626,413 |  |  |  | 6,092,462 |  |  |  | 219,627 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Held for trading |  |  | 1,537,208 |  |  |  | 417,660 |  |  |  | 15,056 |
Financial liabilities for hedging |  |  | 11,188,244 |  |  |  | 11,497,896 |  |  |  | 414,488 |
Measured at amortized cost (Note 2) |  |  | 304,737,749 |  |  |  | 339,445,544 |  |  |  | 12,236,683 |
| Note 1: | The balances included financial assets measured at amortized cost which comprised cash and cash equivalents, trade and other receivables and other financial assets.
| Note 2: | The balances included financial liabilities measured at amortized cost which comprised short-term borrowings, trade and other payables, bonds payable and long-term borrowings.
Summary of Detailed Information About Hedged |
December 31, 2020
Hedging Instrument/Hedged Items |  | Line item in |  | Carrying Amount |
|  | Balance sheet |  | Asset |  |  | Liability |
|  |  |  | NT$ |  |  | NT$ |
Fair value hedge |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  | Financial liabilities for hedging - current |  | $ | — |  |  | $ | 3,307,018 |
Hedge of net investment in foreign operation |  | Financial liabilities for hedging - current |  |  | — |  |  |  | 1,970,307 |
Hedge of net investment in foreign operation |  | Financial liabilities for hedging - non-current |  |  | — |  |  |  | 5,910,919 |
December 31, 2021
Hedging Instrument/Hedged Items |  | Line item in |  | Carrying Amount |
|  | Balance sheet |  | Asset |  |  | Liability |
|  |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
Fair value hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  | Financial liabilities for hedging - current |  | $ | — |  |  | $ | — |  |  | $ | 2,954,921 |  |  | $ | 106,522 |
Hedge of net investment in foreign operation |  | Financial liabilities for hedging - current |  |  | — |  |  |  | — |  |  |  | 3,762,044 |  |  |  | 135,618 |
Hedge of net investment in foreign operation |  | Financial liabilities for hedging - non-current |  |  | — |  |  |  | — |  |  |  | 4,780,931 |  |  |  | 172,348 |
Summary of Detailed Information About Hedged Items |
|  | Change in Value Used for Calculating Hedge Ineffectiveness |  |  | Accumulated Gains or Losses in Other Equity |  |  | Carrying Amount of Hedged Item in Fair Value Hedge |  |  | Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item |
Hedging Instrument/Hedged Item |  | Hedging Instrument |  |  | Hedged Item |  |  | Continuing Hedges |  |  | Hedge Accounting No Longer Applied |  |  | Asset |  |  | Asset |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Fair value hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  | $ | 157,842 |  |  | $ | (157,842 | ) |  | $ | — |  |  | $ | — |  |  | $ | 2,859,132 |  |  | $ | (142,217 | )
Hedge of net investment in foreign operation |  |  | 574,824 |  |  |  | (574,824 | ) |  |  | (574,824 | ) |  |  | — |  |  |  | — |  |  |  | — |
|  | Change in Value Used for Calculating Hedge Ineffectiveness |  |  | Accumulated Gains or Losses in Other Equity |  |  | Carrying Amount of Hedged Item in Fair Value Hedge |  |  | Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item |
Hedging Instrument/Hedged Item |  | Hedging Instrument |  |  | Hedged Item |  |  | Continuing Hedges |  |  | Hedge Accounting No Longer Applied |  |  | Asset |  |  | Asset |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Fair value hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  | $ | 94,145 |  |  | $ | (94,145) |  |  | $ | — |  |  | $ | — |  |  | $ | 2,318,517 |  |  | $ | (236,362) |
Hedge of net investment in foreign operation |  |  | (738,600 | ) |  |  | 738,600 |  |  |  | 163,776 |  |  |  | — |  |  |  | — |  |  |  | — |
|  | Change in Value Used for Calculating Hedge Ineffectiveness |  |  | Accumulated Gains or Losses in Other Equity |  |  | Carrying Amount of Hedged Item in Fair Value Hedge |  |  | Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item |
Hedging Instrument/ Hedged Item |  | Hedging Instrument |  |  | Hedged Item |  |  | Continuing Hedges |  |  | Hedge Accounting No Longer Applied |  |  | Asset |  |  | Asset |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Fair value hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  | $ | 3,394 |  |  | $ | (3,394 | ) |  | $ | — |  |  | $ | — |  |  | $ | 83,580 |  |  | $ | (8,521 | )
Hedge of net investment in foreign operation |  |  | (26,626 | ) |  |  | 26,626 |  |  |  | 5,904 |  |  |  | — |  |  |  | — |  |  |  | — |
Summary of Maturity Analysis for Non-derivative Financial Liabilities |
December 31, 2020
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |  |  | 1 to 5 Years |  |  | More than 5 Years |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 43,111,390 |  |  | $ | 44,122,659 |  |  | $ | 8,223,684 |  |  | $ | 319,510 |  |  | $ | 176,536 |
Obligation under leases |  |  | 103,734 |  |  |  | 151,921 |  |  |  | 619,908 |  |  |  | 1,779,041 |  |  |  | 4,088,301 |
Floating interest rate liabilities |  |  | 13,792,596 |  |  |  | 8,190,076 |  |  |  | 10,214,154 |  |  |  | 102,253,481 |  |  |  | 7,999,130 |
Fixed interest rate liabilities |  |  | 11,895,281 |  |  |  | 528,290 |  |  |  | 3,349,614 |  |  |  | 46,900,450 |  |  |  | 5,631,522 |
|  | $ | 68,903,001 |  |  | $ | 52,992,946 |  |  | $ | 22,407,360 |  |  | $ | 151,252,482 |  |  | $ | 17,895,489 |
December 31, 2021
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |  |  | 1 to 5 Years |  |  | More than 5 Years |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 52,353,176 |  |  | $ | 48,140,652 |  |  | $ | 10,216,253 |  |  | $ | 291,480 |  |  | $ | 114,201 |
Obligation under leases |  |  | 84,978 |  |  |  | 157,710 |  |  |  | 687,144 |  |  |  | 2,585,624 |  |  |  | 4,929,602 |
Floating interest rate liabilities |  |  | 12,565,548 |  |  |  | 5,180,527 |  |  |  | 13,416,893 |  |  |  | 112,493,242 |  |  |  | 7,494,670 |
Fixed interest rate liabilities |  |  | 10,262,781 |  |  |  | 3,093,668 |  |  |  | 12,978,593 |  |  |  | 43,555,458 |  |  |  | 5,479,867 |
|  | $ | 75,266,483 |  |  | $ | 56,572,557 |  |  | $ | 37,298,883 |  |  | $ | 158,925,804 |  |  | $ | 18,018,340 |
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |  |  | 1 to 5 Years |  |  | More than 5 Years |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 1,887,281 |  |  | $ | 1,735,424 |  |  | $ | 368,286 |  |  | $ | 10,508 |  |  | $ | 4,117 |
Obligation under leases |  |  | 3,063 |  |  |  | 5,685 |  |  |  | 24,771 |  |  |  | 93,209 |  |  |  | 177,707 |
Floating interest rate liabilities |  |  | 452,976 |  |  |  | 186,753 |  |  |  | 483,666 |  |  |  | 4,055,272 |  |  |  | 270,176 |
Fixed interest rate liabilities |  |  | 369,963 |  |  |  | 111,524 |  |  |  | 467,866 |  |  |  | 1,570,132 |  |  |  | 197,544 |
|  | $ | 2,713,283 |  |  | $ | 2,039,386 |  |  | $ | 1,344,589 |  |  | $ | 5,729,121 |  |  | $ | 649,544 |
Summary of Maturity Analysis for Derivative Financial Instruments |
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |  |  | More than 1 Year |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  |  |
December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net settled |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | 30,514 |  |  | $ | 18,429 |  |  | $ | — |  |  | $ | — |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 8,862,682 |  |  | $ | 5,565,137 |  |  | $ | 531,336 |  |  | $ | — |
Outflows |  |  | (8,798,238 | ) |  |  | (5,518,153 | ) |  |  | (526,880 | ) |  |  | — |
|  |  | 64,444 |  |  |  | 46,984 |  |  |  | 4,456 |  |  |  | — |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 19,311,999 |  |  |  | 17,179,871 |  |  |  | 36,739,200 |  |  |  | — |
Outflows |  |  | (19,524,820 | ) |  |  | (17,486,997 | ) |  |  | (37,495,172 | ) |  |  | — |
|  |  | (212,821 | ) |  |  | (307,126 | ) |  |  | (755,972 | ) |  |  | — |
Target redemption forward contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 42,720 |  |  |  | 96,120 |  |  |  | 416,520 |  |  |  | 227,128 |
Outflows |  |  | (44,471 | ) |  |  | (100,060 | ) |  |  | (433,595 | ) |  |  | (236,081 | )
|  |  | (1,751 | ) |  |  | (3,940 | ) |  |  | (17,075 | ) |  |  | (8,953 | )
|  | $ | (150,128 | ) |  | $ | (264,082 | ) |  | $ | (768,591 | ) |  | $ | (8,953 | )
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |
|  | NT$ |  |  | NT$ |  |  | NT$ |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
Net settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | (21,379 | ) |  | $ | (1,410 | ) |  | $ | — |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 2,382,315 |  |  | $ | 6,817,411 |  |  | $ | 531,596 |
Outflows |  |  | (2,380,359 | ) |  |  | (6,784,689 | ) |  |  | (525,920 | )
|  |  | 1,956 |  |  |  | 32,722 |  |  |  | 5,676 |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 23,759,435 |  |  |  | 21,272,450 |  |  |  | 37,841,805 |
Outflows |  |  | (23,814,701 | ) |  |  | (21,314,442 | ) |  |  | (37,965,438 | )
|  |  | (55,266 | ) |  |  | (41,992 | ) |  |  | (123,633 | )
Target redemption forward contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 19,376 |  |  |  | 43,596 |  |  |  | 33,216 |
Outflows |  |  | (18,845 | ) |  |  | (42,401 | ) |  |  | (32,243 | )
|  |  | 531 |  |  |  | 1,195 |  |  |  | 973 |
|  | $ | (52,779 | ) |  | $ | (8,075 | ) |  | $ | (116,984 | )
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
Net settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | (771 | ) |  | $ | (51 | ) |  | $ | — |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 85,880 |  |  | $ | 245,761 |  |  | $ | 19,164 |
Outflows |  |  | (85,810 | ) |  |  | (244,581 | ) |  |  | (18,959 | )
|  |  | 70 |  |  |  | 1,180 |  |  |  | 205 |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 856,505 |  |  |  | 766,851 |  |  |  | 1,364,160 |
Outflows |  |  | (858,497 | ) |  |  | (768,365 | ) |  |  | (1,368,617 | )
|  |  | (1,992 | ) |  |  | (1,514 | ) |  |  | (4,457 | )
Target redemption forward contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 698 |  |  |  | 1,572 |  |  |  | 1,197 |
Outflows |  |  | (679 | ) |  |  | (1,529 | ) |  |  | (1,162 | )
|  |  | 19 |  |  |  | 43 |  |  |  | 35 |
|  | $ | (1,903 | ) |  | $ | (291 | ) |  | $ | (4,217 | )
Summary of Disclosure of Detailed Information about Maturity Analysis of Obligation under Leases | Further information for maturity analysis of obligation under leases was as follows:
|  | Less than 1 Year |  |  | 1 to 5 Years |  |  | 5 to 10 Years |  |  | 10 to 15 Years |  |  | 15 to 20 Years |  |  | More than 20 Years |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Obligation under leases |  | $ | 875,563 |  |  | $ | 1,779,041 |  |  | $ | 1,422,331 |  |  | $ | 776,735 |  |  | $ | 674,446 |  |  | $ | 1,214,789 |
Further information for maturity analysis of obligation under leases was as follows:
|  | Less than 1 Year |  |  | 1 to 5 Years |  |  | 5 to 10 Years |  |  | 10 to 15 Years |  |  | 15 to 20 Years |  |  | More than 20 Years |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Obligation under leases |  | $ | 929,832 |  |  | $ | 2,585,624 |  |  | $ | 1,731,995 |  |  | $ | 883,335 |  |  | $ | 802,765 |  |  | $ | 1,511,507 |
|  | Less than 1 Year |  |  | 1 to 5 Years |  |  | 5 to 10 Years |  |  | 10 to 15 Years |  |  | 15 to 20 Years |  |  | More than 20 Years |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Obligation under leases |  | $ | 33,519 |  |  | $ | 93,209 |  |  | $ | 62,437 |  |  | $ | 31,843 |  |  | $ | 28,939 |  |  | $ | 54,488 |
Interest rate risk [member] |
Statement [LineItems] |
Summary of Interest Rate Risk | The carrying amounts of the Group’s financial assets and financial liabilities with exposure to interest rates at each balance sheet date were as follows:
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Fair value interest rate risk |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  | $ | 5,049,005 |  |  | $ | 5,474,105 |  |  | $ | 197,336 |
Financial liabilities |  |  | 56,599,417 |  |  |  | 76,206,394 |  |  |  | 2,747,166 |
Cash flow interest rate risk |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  | 45,489,788 |  |  |  | 69,654,969 |  |  |  | 2,510,994 |
Financial liabilities |  |  | 131,715,366 |  |  |  | 158,557,225 |  |  |  | 5,715,834 |
Measured at fair value on a recurring basis [member] |
Statement [LineItems] |
Summary of Fair Value of Financial Instruments |
| 1) | Fair value hierarchy
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
December 31, 2020 (retrospectively adjusted) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | — |  |  | $ | 122,511 |  |  | $ | — |  |  | $ | 122,511 |
Swap contracts |  |  | — |  |  |  | 99,312 |  |  |  | — |  |  |  | 99,312 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted ordinary shares |  |  | 4,064,438 |  |  |  | — |  |  |  | — |  |  |  | 4,064,438 |
Private-placement funds |  |  | — |  |  |  | — |  |  |  | 1,124,754 |  |  |  | 1,124,754 |
Contingent considerations |  |  | — |  |  |  | — |  |  |  | 387,790 |  |  |  | 387,790 |
Unquoted preferred shares |  |  | — |  |  |  | — |  |  |  | 385,440 |  |  |  | 385,440 |
Open-end mutual funds |  |  | 339,338 |  |  |  | — |  |  |  | — |  |  |  | 339,338 |
|  | $ | 4,403,776 |  |  | $ | 221,823 |  |  | $ | 1,897,984 |  |  | $ | 6,523,583 |
Financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unquoted ordinary shares |  | $ | — |  |  | $ | — |  |  | $ | 567,377 |  |  | $ | 567,377 |
Unquoted preferred shares |  |  | — |  |  |  | — |  |  |  | 151,329 |  |  |  | 151,329 |
Limited partnership |  |  | — |  |  |  | — |  |  |  | 9,692 |  |  |  | 9,692 |
Investments in debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unsecured subordinate corporate bonds |  |  | — |  |  |  | — |  |  |  | 1,012,736 |  |  |  | 1,012,736 |
Trade receivables, net |  |  | — |  |  |  | — |  |  |  | 626,413 |  |  |  | 626,413 |
|  | $ | — |  |  | $ | — |  |  | $ | 2,367,547 |  |  | $ | 2,367,547 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | — |  |  | $ | 1,448,972 |  |  | $ | — |  |  | $ | 1,448,972 |
Target redemption forward contracts |  |  | — |  |  |  | 79,216 |  |  |  | — |  |  |  | 79,216 |
Forward exchange contracts |  |  | — |  |  |  | 9,020 |  |  |  | — |  |  |  | 9,020 |
|  | $ | — |  |  | $ | 1,537,208 |  |  | $ | — |  |  | $ | 1,537,208 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | — |  |  | $ | — |  |  | $ | 85,629 |  |  | $ | 3,087 |  |  | $ | — |  |  | $ | — |  |  | $ | 85,629 |  |  | $ | 3,087 |
Forward exchange contracts |  |  | — |  |  |  | — |  |  |  | 23,373 |  |  |  | 843 |  |  |  | — |  |  |  | — |  |  |  | 23,373 |  |  |  | 843 |
Redemption option and put option of convertible bonds |  |  | — |  |  |  | — |  |  |  | 8,463 |  |  |  | 305 |  |  |  | — |  |  |  | — |  |  |  | 8,463 |  |  |  | 305 |
Target redemption forward contracts |  |  | — |  |  |  | — |  |  |  | 500 |  |  |  | 18 |  |  |  | — |  |  |  | — |  |  |  | 500 |  |  |  | 18 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted ordinary shares |  |  | 2,683,193 |  |  |  | 96,726 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,683,193 |  |  |  | 96,726 |
Private-placement funds |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,322,686 |  |  |  | 47,682 |  |  |  | 1,322,686 |  |  |  | 47,682 |
Unquoted preferred shares |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 583,270 |  |  |  | 21,026 |  |  |  | 583,270 |  |  |  | 21,026 |
Conti n gent considerations |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 394,943 |  |  |  | 14,237 |  |  |  | 394,943 |  |  |  | 14,237 |
Open-end mutual funds |  |  | 334,223 |  |  |  | 12,049 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 334,223 |  |  |  | 12,049 |
|  | $ | 3,017,416 |  |  | $ | 108,775 |  |  | $ | 117,965 |  |  | $ | 4,253 |  |  | $ | 2,300,899 |  |  | $ | 82,945 |  |  | $ | 5,436,280 |  |  | $ | 195,973 |
Financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unquoted ordinary shares |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 820,779 |  |  | $ | 29,588 |  |  | $ | 820,779 |  |  | $ | 29,588 |
Quoted ordinary shares |  |  | 102,124 |  |  |  | 3,682 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 102,124 |  |  |  | 3,682 |
Unquoted preferred shares |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 11,245 |  |  |  | 405 |  |  |  | 11,245 |  |  |  | 405 |
Limited partnership |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 9,206 |  |  |  | 332 |  |  |  | 9,206 |  |  |  | 332 |
Investments in debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unsecured subordinate corporate bonds |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,076,458 |  |  |  | 38,805 |  |  |  | 1,076,458 |  |  |  | 38,805 |
Trade receivables, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 6,092,462 |  |  |  | 219,627 |  |  |  | 6,092,462 |  |  |  | 219,627 |
|  | $ | 102,124 |  |  | $ | 3,682 |  |  | $ | — |  |  | $ | — |  |  | $ | 8,010,150 |  |  | $ | 288,757 |  |  | $ | 8,112,274 |  |  | $ | 292,439 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | — |  |  | $ | — |  |  | $ | 360,797 |  |  | $ | 13,006 |  |  | $ | — |  |  | $ | — |  |  | $ | 360,797 |  |  | $ | 13,006 |
Forward exchange contracts |  |  | — |  |  |  | — |  |  |  | 56,863 |  |  |  | 2,050 |  |  |  | — |  |  |  | — |  |  |  | 56,863 |  |  |  | 2,050 |
|  | $ | — |  |  | $ | — |  |  | $ | 417,660 |  |  | $ | 15,056 |  |  | $ | — |  |  | $ | — |  |  | $ | 417,660 |  |  | $ | 15,056 |

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