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Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2021

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Summary of Carrying Amounts of Each Class of Other Intangible Assets

The carrying amounts of each class of other intangible assets were as follows:

		December 31
		2020 (Retrospectively Adjusted)				2021
		NT$				NT$				US$ (Note 4)
Customer relationships		$	9,120,300			$	7,990,956			$	288,066
Computer software			2,795,873				2,779,723				100,206
Patents and acquired specific technology			15,720,213				13,730,404				494,968
Others			75,385				62,624				2,258
		$	27,711,771			$	24,563,707			$	885,498

For the year ended December 31, 2019
		Customer Relationships				Computer Software				Patents and Acquired Specific Technology				Others				Total
		NT$				NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2019		$	11,915,636			$	4,401,045			$	20,588,356			$	83,657			$	36,988,694
Additions			—				1,358,533				—				(7,625	)			1,350,908
Disposals or derecognization			(915,635	)			(1,123,446	)			—				(6,315	)			(2,045,396	)
Acquisition through business combinations (Note 29)			—				19,944				732,604				—				752,548
Effect of foreign currency exchange differences			—				(49,198	)			(2,264	)			(1,417	)			(52,879	)
Balance at December 31, 2019		$	11,000,001			$	4,606,878			$	21,318,696			$	68,300			$	36,993,875
Accumulated amortization
Balance at January 1, 2019		$	1,548,839			$	3,241,363			$	1,332,687			$	27,772			$	6,150,661
Amortization expense			1,033,464				583,300				1,955,703				4,139				3,576,606
Disposals or derecognization			(915,635	)			(1,116,512	)			—				(6,315	)			(2,038,462	)
Acquisition through business combinations (Note 29)			—				7,765				313,422				—				321,187
Effect of foreign currency exchange differences			—				(38,577	)			(1,639	)			(293	)			(40,509	)
Balance at December 31, 2019		$	1,666,668			$	2,677,339			$	3,600,173			$	25,303			$	7,969,483

For the year ended December 31, 2020 (retrospectively adjusted)
		Customer Relationships				Computer Software				Patents and Acquired Specific Technology				Others				Total
		NT$				NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2020		$	11,000,001			$	4,606,878			$	21,318,696			$	68,300			$	36,993,875
Additions			—				951,439				171				31,045				982,655
Disposals or derecognization			—				(55,413	)			—				(14,594	)			(70,007	)
Disposal of subsidiaries (Note 30)			—				(38,125	)			—				—				(38,125	)
Acquisition through business combinations (Note 29)			885,565				1,567,508				—				114,269				2,567,342
Effect of foreign currency exchange differences			4,717				(65,838	)			312				(19,160	)			(79,969	)
Balance at December 31, 2020		$	11,890,283			$	6,966,449			$	21,319,179			$	179,860			$	40,355,771
Accumulated amortization
Balance at January 1, 2020		$	1,666,668			$	2,677,339			$	3,600,173			$	25,303			$	7,969,483
Amortization expense			1,000,000				729,330				1,998,554				5,493				3,733,377
Disposals or derecognization			—				(47,345	)			—				(5,044	)			(52,389	)
Disposal of subsidiaries (Note 30)			—				(10,688	)			—				—				(10,688	)
Acquisition through business combinations (Note 29)			102,768				843,746				—				79,673				1,026,187
Effect of foreign currency exchange differences			547				(21,806	)			239				(950	)			(21,970	)
Balance at December 31, 2020		$	2,769,983			$	4,170,576			$	5,598,966			$	104,475			$	12,644,000

For the year ended December 31, 2021
		Customer Relationships				Computer Software				Patents and Acquired Specific Technology				Others				Total
		NT$				NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2021 (retrospectively adjusted)		$	11,890,283			$	6,966,449			$	21,319,179			$	179,860			$	40,355,771
Additions			—				1,193,060				2,000				37,959				1,233,019
Disposals or derecognization			(102,637	)			(150,670	)			—				(71,014	)			(324,321	)
Disposal of subsidiaries (Note 30)			—				(789,998	)			(5,401	)			(6,243	)			(801,642	)
Acquisition through business combinations (Note 29)			—				622				—				—				622
Effect of foreign currency exchange differences			(83,041	)			(167,769	)			(537	)			(7,036	)			(258,383	)
Balance at December 31, 2021		$	11,704,605			$	7,051,694			$	21,315,241			$	133,526			$	40,205,066
Accumulated amortization
Balance at January 1, 2021		$	2,769,983			$	4,170,576			$	5,598,966			$	104,475			$	12,644,000
Amortization expense			1,049,759				971,190				1,991,641				41,530				4,054,120
Disposals or derecognization			(102,637	)			(139,907	)			—				(67,741	)			(310,285	)
Disposal of subsidiaries (Note 30)			—				(626,338	)			(5,288	)			(3,067	)			(634,693	)
Acquisition through business combinations (Note 29)			—				222				—				—				222
Effect of foreign currency exchange differences			(3,456	)			(103,772	)			(482	)			(4,295	)			(112,005	)
Balance at December 31, 2021		$	3,713,649			$	4,271,971			$	7,584,837			$	70,902			$	15,641,359

		Customer Relationships				Computer Software				Patents and Acquired Specific Technology				Others				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Cost
Balance at January 1, 2021 (retrospectively adjusted)		$	428,633			$	251,134			$	768,536			$	6,484			$	1,454,787
Additions			—				43,009				72				1,368				44,449
Disposals or derecognization			(3,700	)			(5,432	)			—				(2,560	)			(11,692	)
Disposal of subsidiaries (Note 30)			—				(28,479	)			(195	)			(225	)			(28,899	)
Acquisition through business combinations (Note 29)			—				23				—				—				23
Effect of foreign currency exchange differences			(2,994	)			(6,048	)			(19	)			(254	)			(9,315	)
Balance at December 31, 2021		$	421,939			$	254,207			$	768,394			$	4,813			$	1,449,353
Accumulated amortization
Balance at January 1, 2021		$	99,855			$	150,345			$	201,837			$	3,766			$	455,803
Amortization expense			37,843				35,010				71,797				1,497				146,147
Disposals or derecognization			(3,700	)			(5,043	)			—				(2,442	)			(11,185	)
Disposal of subsidiaries (Note 30)			—				(22,579	)			(191	)			(110	)			(22,880	)
Acquisition through business combinations (Note 29)			—				8				—				—				8
Effect of foreign currency exchange differences			(125	)			(3,741	)			(17	)			(155	)			(4,038	)
Balance at December 31, 2021		$	133,873			$	154,000			$	273,426			$	2,556			$	563,855

Summary of Other Intangible Assets Useful Lives

Each class of other intangible assets was amortized on the straight-line basis over the following useful lives:

		December 31, 2020				December 31, 2021
Customer relationships			11-16 years				11-16 years
Computer software			2-10 years				2-10 years
Patents and acquired specific technology			5-17 years				5-17 years
Others			5-32 years				5-10 years

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Disclosure of intangible assets estimated useful lives explanatory.

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The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill]

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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