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Investment Properties | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Investment Properties |
17. | INVESTMENT PROPERTIES
For the year ended December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2019 |  | $ | 35,965 |  |  | $ | 8,409,790 |  |  | $ | 6,891,947 |  |  | $ | 15,337,702 |
Additions |  |  | — |  |  |  | 2,532 |  |  |  | — |  |  |  | 2,532 |
Disposals |  |  | — |  |  |  | (1,843 | ) |  |  | — |  |  |  | (1,843 | )
Reclassification |  |  | — |  |  |  | (490,130 | ) |  |  | (21,069 | ) |  |  | (511,199 | )
Effects of foreign currency exchange differences |  |  | — |  |  |  | (209,980 | ) |  |  | (303,086 | ) |  |  | (513,066 | )
Balance at December 31, 2019 |  | $ | 35,965 |  |  | $ | 7,710,369 |  |  | $ | 6,567,792 |  |  | $ | 14,314,126 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2019 |  | $ | — |  |  | $ | 707,376 |  |  | $ | 292,722 |  |  | $ | 1,000,098 |
Depreciation expenses |  |  | — |  |  |  | 377,536 |  |  |  | 216,574 |  |  |  | 594,110 |
Disposals |  |  | — |  |  |  | (1,240 | ) |  |  | — |  |  |  | (1,240 | )
Reclassification |  |  | — |  |  |  | (210,455 | ) |  |  | 543 |  |  |  | (209,912 | )
Effects of foreign currency exchange differences |  |  | — |  |  |  | 99,354 |  |  |  | (22,355 | ) |  |  | 76,999 |
Balance at December 31, 2019 |  | $ | — |  |  | $ | 972,571 |  |  | $ | 487,484 |  |  | $ | 1,460,055 |
Carrying amount at December 31, 2019 |  | $ | 35,965 |  |  | $ | 6,737,798 |  |  | $ | 6,080,308 |  |  | $ | 12,854,071 |
For the year ended December 31, 2020 |  |  |  |  |  |  |  |  |  |  |  |
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2020 |  | $ | 35,965 |  |  | $ | 7,710,369 |  |  | $ | 6,567,792 |  |  | $ | 14,314,126 |
Additions |  |  | — |  |  |  | 6,352 |  |  |  | — |  |  |  | 6,352 |
Disposals |  |  | — |  |  |  | (1,902 | ) |  |  | — |  |  |  | (1,902 | )
Reclassification |  |  | — |  |  |  | (3,884 | ) |  |  | 46,201 |  |  |  | 42,317 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 111,870 |  |  |  | 124,920 |  |  |  | 236,790 |
Balance at December 31, 2020 |  | $ | 35,965 |  |  | $ | 7,822,805 |  |  | $ | 6,738,913 |  |  | $ | 14,597,683 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2020 |  | $ | — |  |  | $ | 972,571 |  |  | $ | 487,484 |  |  | $ | 1,460,055 |
Depreciation expenses |  |  | — |  |  |  | 353,048 |  |  |  | 209,212 |  |  |  | 562,260 |
Disposals |  |  | — |  |  |  | (1,293 | ) |  |  | — |  |  |  | (1,293 | )
Reclassification |  |  | — |  |  |  | (1,498 | ) |  |  | 10,617 |  |  |  | 9,119 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 19,639 |  |  |  | 9,820 |  |  |  | 29,459 |
Balance at December 31, 2020 |  | $ | — |  |  | $ | 1,342,467 |  |  | $ | 717,133 |  |  | $ | 2,059,600 |
Carrying amount at December 31, 2020 |  | $ | 35,965 |  |  | $ | 6,480,338 |  |  | $ | 6,021,780 |  |  | $ | 12,538,083 |
For the year ended December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 |  | $ | 35,965 |  |  | $ | 7,822,805 |  |  | $ | 6,738,913 |  |  | $ | 14,597,683 |
Disposals |  |  | — |  |  |  | (5,350 | ) |  |  | — |  |  |  | (5,350 | )
Disposal of subsidiaries (Note 30) |  |  | — |  |  |  | (1,290,187 | ) |  |  | (87,412 | ) |  |  | (1,377,599 | )
Reclassification (Note 12) |  |  | (393 | ) |  |  | 9,818,133 |  |  |  | 3,398,139 |  |  |  | 13,215,879 |
Effects of foreign currency exchange differences |  |  | 0 |  |  |  | 30,697 |  |  |  | (6,962 | ) |  |  | 23,735 |
Balance at December 31, 2021 |  | $ | 35,572 |  |  | $ | 16,376,098 |  |  | $ | 10,042,678 |  |  | $ | 26,454,348 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 |  | $ | — |  |  | $ | 1,342,467 |  |  | $ | 717,133 |  |  | $ | 2,059,600 |
Depreciation expenses |  |  | — |  |  |  | 482,625 |  |  |  | 268,422 |  |  |  | 751,047 |
Disposals |  |  | — |  |  |  | (3,671 | ) |  |  | — |  |  |  | (3,671 | )
Disposal of subsidiaries (Note 30) |  |  | — |  |  |  | (570,403 | ) |  |  | (19,946 | ) |  |  | (590,349 | )
Reclassification |  |  | — |  |  |  | 2,014,201 |  |  |  | 78,914 |  |  |  | 2,093,115 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 6,927 |  |  |  | (7,108 | ) |  |  | (181 | )
Balance at December 31, 2021 |  | $ | — |  |  | $ | 3,272,146 |  |  | $ | 1,037,415 |  |  | $ | 4,309,561 |
Carrying amount at December 31, 2021 |  | $ | 35,572 |  |  | $ | 13,103,952 |  |  | $ | 9,005,263 |  |  | $ | 22,144,787 |
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 |  | $ | 1,296 |  |  | $ | 282,005 |  |  | $ | 242,931 |  |  | $ | 526,232 |
Disposals |  |  | — |  |  |  | (193 | ) |  |  | — |  |  |  | (193 | )
Disposal of subsidiaries (Note 30) |  |  | — |  |  |  | (46,510 | ) |  |  | (3,151 | ) |  |  | (49,661 | )
Reclassification (Note 12) |  |  | (14 | ) |  |  | 353,934 |  |  |  | 122,500 |  |  |  | 476,420 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 1,107 |  |  |  | (251 | ) |  |  | 856 |
Balance at December 31, 2021 |  | $ | 1,282 |  |  | $ | 590,343 |  |  | $ | 362,029 |  |  | $ | 953,654 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 |  | $ | — |  |  | $ | 48,395 |  |  | $ | 25,852 |  |  | $ | 74,247 |
Depreciation expenses |  |  | — |  |  |  | 17,398 |  |  |  | 9,676 |  |  |  | 27,074 |
Disposals |  |  | — |  |  |  | (132 | ) |  |  | — |  |  |  | (132 | )
Disposal of subsidiaries (Note 30) |  |  | — |  |  |  | (20,563 | ) |  |  | (719 | ) |  |  | (21,282 | )
Reclassification |  |  | — |  |  |  | 72,610 |  |  |  | 2,845 |  |  |  | 75,455 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 250 |  |  |  | (256 | ) |  |  | (6 | )
Balance at December 31, 2021 |  | $ | — |  |  | $ | 117,958 |  |  | $ | 37,398 |  |  | $ | 155,356 |
Carrying amount at December 31, 2021 |  | $ | 1,282 |  |  | $ | 472,385 |  |  | $ | 324,631 |  |  | $ | 798,298 |
Right-of-use assets included in investment properties were leasehold land located in Shanghai and were subleased under operating leases. The abovementioned investment properties were leased out for 1 to 20 years, with an option to extend for an additional lease term. The lease contracts contain market review clauses in the event that the lessees exercise their options to extend. The lessees do not have bargain purchase options to acquire the investment properties at the expiry of the lease term. In addition to fixed lease payments, some of the lease contracts also indicated that the lessees should make variable payments determined at a specific percentage of the excess of respective lessee’s monthly revenues over a specific amount. The maturity analysis of lease payments receivable under operating leases of investment properties was as follows:
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Year 1 |  | $ | 880,929 |  |  | $ | 1,693,659 |  |  | $ | 61,055 |
Year 2 |  |  | 688,123 |  |  |  | 1,405,450 |  |  |  | 50,666 |
Year 3 |  |  | 471,966 |  |  |  | 1,210,891 |  |  |  | 43,651 |
Year 4 |  |  | 383,307 |  |  |  | 1,019,498 |  |  |  | 36,752 |
Year 5 |  |  | 335,706 |  |  |  | 929,609 |  |  |  | 33,511 |
Year 6 onwards |  |  | 664,259 |  |  |  | 3,241,525 |  |  |  | 116,854 |
|  | $ | 3,424,290 |  |  | $ | 9,500,632 |  |  | $ | 342,489 |
The investment properties were depreciated on a straight-line basis over the following useful lives:
Main buildings |  |  | 10-40 years |
Right-of-use assets |  |  | 10-50 years |
Because the market conditions we re severely affected by COVID-19 in 2020 and 2021, the Group agreed to provide unconditional rent concessions for some lease contracts. The rent concessions were accounted for as adjustments to related income over the remaining lease term. For the years ended December 31, 2020 and 2021, total amount from the rent concessions were NT$54,139 thousand and NT$3,865 thousand (US$139 thousand), respectively. The fair value of the investment properties was measured using the market approach and the income approach based on level 3 inputs by independent professional appraisers. The significant unobservable inputs were discount rates. The fair value of the investment properties was as follows:
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Fair value |  | $ | 19,799,714 |  |  | $ | 36,158,216 |  |  | $ | 1,303,468 |
Refer to Note 36 for the carrying amount of the investment properties that had been pledged by the Group to secure borrowings.

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