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Lease Arrangements (Tables) | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Summary of Right-of-Use Assets |
| a. | Right-of-use assets
|  | December 31 |
|  | 2020 (Retrospectively Adjusted) |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Carrying amounts |  |  |  |  |  |  |  |  |  |  |  |
Land |  | $ | 5,961,974 |  |  | $ | 6,093,518 |  |  | $ | 219,666 |
Buildings and improvements |  |  | 2,548,838 |  |  |  | 3,663,682 |  |  |  | 132,072 |
Machinery and equipment |  |  | 181,065 |  |  |  | 880,443 |  |  |  | 31,739 |
Other equipment |  |  | 49,930 |  |  |  | 42,619 |  |  |  | 1,536 |
|  | $ | 8,741,807 |  |  | $ | 10,680,262 |  |  | $ | 385,013 |
|  | For the Year Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Additions to right-of-use assets |  | $ | 824,268 |  |  | $ | 702,996 |  |  | $ | 3,239,770 |  |  | $ | 116,791 |
Depreciation charge for right-of-use assets |  | $ | 215,301 |  |  | $ | 214,682 |  |  | $ | 217,674 |  |  | $ | 7,847 |
Land |  |  | 307,708 |  |  |  | 370,458 |  |  |  | 509,746 |  |  |  | 18,376 |
Buildings and improvements |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Machinery and equipment |  |  | 507,443 |  |  |  | 335,039 |  |  |  | 356,052 |  |  |  | 12,835 |
Other equipment |  |  | 25,006 |  |  |  | 26,701 |  |  |  | 31,478 |  |  |  | 1,135 |
|  | $ | 1,055,458 |  |  | $ | 946,880 |  |  | $ | 1,114,950 |  |  | $ | 40,193 |
Summary of Lease Liabilities |
| b. | Lease liabilities
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Carrying amounts |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | 774,444 |  |  | $ | 809,536 |  |  | $ | 29,183 |
Non-current |  | $ | 5,101,386 |  |  | $ | 6,590,348 |  |  | $ | 237,576 |
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
|  | 2020 |  | 2021
Land (%) |  | 0.54-8.00 |  | 0.54-8.00
Buildings and improvements (%) |  | 0.54-8.84 |  | 0.45-8.84
Summary of Other Related Lease Information |
| e. | Other lease information
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Expenses relating to short-term leases |  | $ | 682,142 |  |  | $ | 814,235 |  |  | $ | 29,352 |
Expenses relating to low-value assets leases |  | $ | 5,433 |  |  | $ | 5,080 |  |  | $ | 183 |
Expenses relating to variable lease payments not included in the measurement of lease liabilities |  | $ | 43,112 |  |  | $ | 61,141 |  |  | $ | 2,204 |
Total cash outflow for leases |  | $ | 1,854,456 |  |  | $ | 2,909,157 |  |  | $ | 104,872 |

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