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Lease Arrangements
 12 Months Ended
Dec. 31, 2021
Text block [abstract]  
Lease Arrangements
16.
LEASE ARRANGEMENTS
 
  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
 
  
 
 
 
  
 
 
 
  
 
 
 
  
 
 
 
The amounts disclosed above with respect to the
right-of-use
assets did not include the
right-of-use
assets that meet the definition of investment properties.
 
  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  
    
 
 
     
 
 
     
 
 
  
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
 
  c.
Material
lease-in
activities and terms
The Group leases land and buildings for the use of plants and offices with remaining lease terms of
1-53
years and
1-29
years, respectively. For the leasehold land located in the R.O.C., the Group has extension options at the expiry of the lease periods. However, the government has the right to adjust the lease payments on the basis of changes in announced land value prices and also has the right to terminate the lease contract under certain circumstances. The Group does not have bargain purchase options to acquire the leasehold land and buildings at the expiry of the lease periods. In addition, the Group is prohibited from subleasing or transferring all or any portion of the underlying assets without the lessor’s consent.
 
  d.
Subleases
In addition to the sublease transactions described in Note 17, the Group did not have other sublease transactions.
  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  
    
 
 
     
 
 
     
 
 
  
The Group elected to apply the recognition exemption for qualifying short-term leases and
low-value
asset leases and,
ther
ef
ore
, did not recognize
right-of-use
assets and lease liabilities for these leases.