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Disposal of Subsidiaries | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Disposal of Subsidiaries |
30. | DISPOSAL OF SUBSIDIARIES
The board of directors of the Group’s subsidiary, SPIL (Cayman) Holding Limited, resolved in September 2020 to dispose its 100% shareholdings in Siliconware Electronics (Fujian) Co., Limited (“SF”) to Shenzhen Hiwin System Limited with a consideration of RMB966,000 thousand. The disposal was completed in October 2020 and the control over SF was transferred to the acquirer. The board of directors of the Company resolved in December 2021 to dispose its 100% shareholdings in GAPT Holding Limited (including its subsidiaries) and ASEKS (collectively, “GAPT Holding and ASEKS”). The disposal was completed in December 2021 and the control over GAPT Holding and ASEKS was transferred to the acquirer.
| a. | Analysis of assets and liabilities on the date control was lost
|  | 2020 |  |  | 2021 |
|  | SF |  |  | GAPT Holding and ASEKS |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Current Assets |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalent |  | $ | 200,347 |  |  | $ | 2,625,715 |  |  | $ | 94,655 |
Trade and other receivables |  |  | 318,425 |  |  |  | 4,505,531 |  |  |  | 162,420 |
Inventories |  |  | 239,865 |  |  |  | 2,284,880 |  |  |  | 82,368 |
Other current assets |  |  | 111,913 |  |  |  | 1,215,992 |  |  |  | 43,835 |
Non-Current Assets |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  |  | 7,546,413 |  |  |  | 16,693,129 |  |  |  | 601,770 |
Right-of-use assets |  |  | 812,861 |  |  |  | 181,855 |  |  |  | 6,556 |
Investment property |  |  | — |  |  |  | 787,250 |  |  |  | 28,379 |
Goodwill |  |  | — |  |  |  | 310,711 |  |  |  | 11,201 |
Deferred tax assets |  |  | 298,217 |  |  |  | 659,972 |  |  |  | 23,792 |
Other non-current assets |  |  | 43,482 |  |  |  | 308,500 |  |  |  | 11,122 |
Current Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Short-term borrowings |  |  | — |  |  |  | (2,443,005 | ) |  |  | (88,068 | )
Trade and other payables |  |  | (1,739,330 | ) |  |  | (5,949,592 | ) |  |  | (214,477 | )
Current portion of long-term borrowings |  |  | (1,746,000 | ) |  |  | — |  |  |  | — |
Other current liabilities |  |  | (24,564 | ) |  |  | (647,027 | ) |  |  | (23,325 | )
Non-Current Liabilities |  |  |  |  |  |  |  |  |  |  |  |
Long-term borrowings |  |  | (2,947,682 | ) |  |  | — |  |  |  | — |
Deferred tax liabilities |  |  | (796 | ) |  |  | (200,899 | ) |  |  | (7,242 | )
Lease liabilities – non-current |  |  | — |  |  |  | (8,150 | ) |  |  | (294 | )
Other non-current liabilities |  |  | — |  |  |  | (156,863 | ) |  |  | (5,655 | )
Net assets disposed of |  | $ | 3,113,151 |  |  | $ | 20,167,999 |  |  | $ | 727,037 |
| b. | Gain on disposal of subsidiaries
|  | 2020 |  |  | 2021 |
|  | SF |  |  | GAPT Holding and ASEKS |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Total consideration (paid in cash) |  | $ | 4,078,844 |  |  | $ | 36,939,133 |  |  | $ | 1,331,620 |
Net assets disposed of |  |  | (3,113,151 | ) |  |  | (20,167,999 | ) |  |  | (727,037 | )
Reclassification of accumulated exchange difference from equity to profit or loss due to the loss of control |  |  | (162,940 | ) |  |  | 569,284 |  |  |  | 20,522 |
Gain on dis posals |  | $ | 802,753 |  |  | $ | 17,340,418 |  |  | $ | 625,105 |
| c. | Net cash inflow on disposals of subsidiaries
|  | 2020 |  |  | 2021 |
|  | SF |  |  | GAPT Holding and ASEKS |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Consideration received in cash and cash equivalents |  | $ | 4,078,844 |  |  | $ | 36,939,133 |  |  | $ | 1,331,620 |
Less: Cash and cash equivalent balances disposed of |  |  | (200,347 | ) |  |  | (2,625,715 | ) |  |  | (94,655 | )
Other receivables (Note) (the outstanding receivables of consideration, net of relevant expenditure) |  |  | (161,458 | ) |  |  | (10,533,600 | ) |  |  | (379,726 | )
|  | $ | 3,717,039 |  |  | $ | 23,779,818 |  |  | $ | 857,239 |
| Note: | The outstanding receivables for the disposal of SF had been fully received in 2021.

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