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Goodwill (Tables)

12 Months Ended

Dec. 31, 2021

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Summary of Goodwill

		Cost				Accumulated impairment				Carrying amount
		NT$				NT$				NT$
Balance at January 1, 2019		$	52,388,559			$	2,414,113			$	49,974,446
Acquisition through business combinations (Note 29)			264,977				—				264,977
Effect of foreign currency exchange differences			(40,987	)			—				(40,987	)
Balance at December 31, 2019		$	52,612,549			$	2,414,113			$	50,198,436

For the year ended December 31, 2020 (retrospectively adjusted)

		Cost				Accumulated impairment				Carrying amount
		NT$				NT$				NT$
Balance at January 1, 2020		$	52,612,549			$	2,414,113			$	50,198,436
Acquisition through business combinations (Note 29)			2,567,842				—				2,567,842
Effect of foreign currency exchange differences			(57,225	)			—				(57,225	)
Balance at December 31, 2020		$	55,123,166			$	2,414,113			$	52,709,053

For the year ended December 31, 2021

		Cost				Accumulated impairment				Carrying amount
		NT$				NT$				NT$
Balance at January 1, 2021 (retrospectively adjusted)		$	55,123,166			$	2,414,113			$	52,709,053
Disposal of subsidiaries (Note 30)			(310,711	)			—				(310,711	)
Effect of foreign currency exchange differences			(325,929	)			—				(325,929	)
Balance at December 31, 2021		$	54,486,526			$	2,414,113			$	52,072,413

		Cost				Accumulated Impairment				Carrying Amount
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Balance at January 1, 2021 (retrospectively adjusted)		$	1,987,136			$	87,026			$	1,900,110
Disposal of subsidiaries (Note 30)			(11,201	)			—				(11,201	)
Effect of foreign currency exchange differences			(11,749	)			—				(11,749	)
Balance at December 31, 2021		$	1,964,186			$	87,026			$	1,877,160

Summary of Carrying Amounts of Goodwill Allocated to Cash-generating Units

		December 31
		2020 (Retrospectively Adjusted)				2021
Cash-generating units		NT$				NT$				US$ (Note 4)
Packaging segment		$	35,703,625			$	35,412,424			$	1,276,583
Testing segment			13,365,068				13,304,040				479,598
EMS segment (Note 29)			3,492,259				3,207,848				115,640
Others			148,101				148,101				5,339
		$	52,709,053			$	52,072,413			$	1,877,160

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The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]]

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The disclosure of the reconciliation of changes in goodwill. [Refer: Goodwill]

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