Investments Accounted for Using the Equity Method (Tables)

12 Months Ended

Dec. 31, 2021


	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

Investments in associates

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
Name of Associate	Main Business	Operating Location	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

At each balance sheet date, the total percentages of ownership held by the Group were as follows:

Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows:

)

Aggregate information of associates that are not individually material

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$

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

At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows:

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