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Investment Properties (Tables)

12 Months Ended

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