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Investment Properties (Tables) | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Summary of 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 |
Summary of Maturity analysis of Operating Lease Payments | 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 |
Summary of Investment Properties, Useful Lives | 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 |
Summary of Investment Properties, Fair Value | 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 |

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