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Investments Accounted for Using the Equity Method | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Investments Accounted for Using the Equity Method |
14. | INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD
|  | December 31 |
|  | 2020 |  |  |  |  |  | 2021 |
|  | NT$ |  |  |  |  |  | NT$ |  |  |  |  |  | US$ (Note 4) |
Investments in associates |  | $ | 12,335,239 |  |  |  |  |  |  | $ | 16,500,670 |  |  |  |  |  |  | $ | 594,833 |
Investments in joint ventures |  |  | 471,434 |  |  |  |  |  |  |  | 495,930 |  |  |  |  |  |  |  | 17,878 |
|  | $ | 12,806,673 |  |  |  |  |  |  | $ | 16,996,600 |  |  |  |  |  |  | $ | 612,711 |
| a. | Investments in associates
| 1) | Investments in associates accounted for using the equity method that was not individually material consisted of the following:
Name of Associate |  | Main Business |  | Operating Location |  | Carrying Amount as of December 31 |
| 2020 |  |  | 2021 |
|  |  |  |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Yann Yuan Investment Co., Ltd. (“Yann Yuan”) |  | Engaged in investing activities |  | R.O.C. |  | $ | 6,670,035 |  |  | $ | 9,873,978 |  |  | $ | 355,947 |
ChipMOS Technologies Inc. (“ChipMOS”) |  | Engaged in the packaging and testing of semiconductors |  | R.O.C. |  |  | 2,406,843 |  |  |  | 2,717,250 |  |  |  | 97,954 |
M-Universe Investments Pte. Ltd. (“MU”) |  | Investment company |  | Singapore |  |  | 1,848,588 |  |  |  | 1,859,542 |  |  |  | 67,035 |
Hung Ching Development & Construction Co. (“HC”) |  | Engaged in the development, construction and leasing of real estate properties |  | R.O.C. |  |  | 1,352,760 |  |  |  | 1,828,921 |  |  |  | 65,931 |
Hung Ching Kwan Co. (“HCK”) |  | Engaged in the leasing of real estate properties |  | R.O.C. |  |  | 270,087 |  |  |  | 258,757 |  |  |  | 9,328 |
Chipletz, Inc. (“CHIPLETZ”) |  | Fabless substrate design house |  | U.S.A. |  |  | — |  |  |  | 210,937 |  |  |  | 7,604 |
Deca Technologies Inc. (”DECA”) |  | Holding company with group engaged in the development of wafer level packaging and interconnect technology |  | U.S.A. |  |  | 87,075 |  |  |  | 51,434 |  |  |  | 1,854 |
|  |  |  |  |  |  | 12,635,388 |  |  |  | 16,800,819 |  |  |  | 605,653 |
|  | Less: Deferred gain on transfer of land |  |  |  |  | 300,149 |  |  |  | 300,149 |  |  |  | 10,820 |
|  |  |  |  |  | $ | 12,335,239 |  |  | $ | 16,500,670 |  |  | $ | 594,833 |
| 2) | At each balance sheet date, the total percentages of ownership held by the Group were as follows:
|  | December 31
|  | 2020 |  | 2021
Yann Yuan |  |  |  | 32.21 | % |  |  |  | 29.45 | %
ChipMOS |  |  |  | 10.85 | % |  |  |  | 10.85 | %
MU |  |  |  | 42.23 | % |  |  |  | 42.23 | %
HC |  |  |  | 26.22 | % |  |  |  | 26.22 | %
HCK |  |  |  | 27.31 | % |  |  |  | 27.31 | %
CHIPLETZ |  |  |  | — |  |  |  |  | 20.82 | %
DECA |  |  |  | 17.85 | % |  |  |  | 17.85 | %
| 3) | In March 2021, the Group’s subsidiary, ISE Labs, Inc., invested US$8,000 thousand to obtain 20.82% shareholdings in CHIPLETZ, hence, the Group has significant influence over CHIPLETZ.
| 4) | In June 2021, the Group’s subsidiary, SPIL, did not subscribe to Yann Yuan’s cash capital increase proportionately, which led to a decrease in the Group’s percentage of ownership in Yann Yuan to 29.45%.
| 5) | Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows:
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
ChipMOS |  | $ | 2,710,572 |  |  | $ | 3,835,045 |  |  | $ | 138,250 |
HC |  | $ | 1,317,692 |  |  | $ | 2,141,249 |  |  | $ | 77,190 |
| 6 ) | Aggregate information of associates that are not individually material
|  | For the Year Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
The Group’s share of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net i ncome |  | $ | 321,413 |  |  | $ | 545,833 |  |  | $ | 872,697 |  |  | $ | 31,460 |
Other comprehensive income |  |  | 1,401,453 |  |  |  | 2,784,094 |  |  |  | 3,624,403 |  |  |  | 130,656 |
Total comprehensive income |  | $ | 1,722,866 |  |  | $ | 3,329,927 |  |  | $ | 4,497,100 |  |  | $ | 162,116 |
b. | Investments in joint ventures
| 1) | Investment in joint ventures that was not individually material and accounted for using the equity method consisted of the following:
Name of Joint Venture |  | Main Business |  | Operating Location |  | Carrying Amount as of December 31 |
| 2020 |  |  | 2021 |
|  |  |  |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
SUMA-USI Electronics Co., Ltd. (“SUMA-USI”) |  | Engaged in the design and manufacturing of electronic products |  | China |  | $ | 471,434 |  |  | $ | 495,930 |  |  | $ | 17,878 |
| 2) | At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows:
|  | December 31
|  | 2020 |  | 2021
SUMA-USI |  | 49.00% |  | 49.00%
| 3) | In March 2019, UGKS entered into a joint venture agreement with Cancon Information Industry Co., Ltd. to establish SUMA-USI and obtained 49.00% ownership of SUMA-USI. Based on the joint venture agreement, both investors jointly lead the relevant operation activities of SUMA-USI, which resulted in that the investment in SUMA-USI was accounted for using the equity method.
| 4) | Aggregate information of joint ventures that were not individually material
|  | For the Year Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
The Group’s share of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  | $ | (139,137 | ) |  | $ | 1,780 |  |  | $ | 27,003 |  |  | $ | 973 |
Other comprehensive income (loss) |  |  | (3,169 | ) |  |  | 3,881 |  |  |  | — |  |  |  | — |
Total comprehensive income (loss) |  | $ | (142,306 | ) |  | $ | 5,661 |  |  | $ | 27,003 |  |  | $ | 973 |

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- Definition The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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