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Disposal of Subsidiaries (Tables)
 12 Months Ended
Dec. 31, 2021
Text block [abstract]  
Summary of Analysis of Assets and Liabilities on Date Control was Lost
 
  a.
Analysis of assets and liabilities on the date control was lost
 
 
  
2020
 
  
2021
 
 
  
SF
 
  
GAPT Holding and ASEKS
 
 
  
NT$
 
  
NT$
 
  
US$ (Note 4)
 
       
Current Assets
  
      
  
      
  
      
Cash and cash equivalent
    $ 200,347      $ 2,625,715      $ 94,655  
Trade
and other
receivables
      318,425        4,505,531        162,420  
Inventories
      239,865        2,284,880        82,368  
Other current assets
      111,913        1,215,992        43,835  
Non-Current
Assets
                            
Property, plant and equipment
      7,546,413        16,693,129        601,770  
Right-of-use
assets
      812,861        181,855        6,556  
Investment property
      —          787,250        28,379  
Goodwill
      —          310,711        11,201  
Deferred tax assets
      298,217        659,972        23,792  
Other non-current assets
      43,482        308,500        11,122  
       
Current Liabilities
                           
Short-term borrowings
      —          (2,443,005 )       (88,068 ) 
Trade and other payables
      (1,739,330 )       (5,949,592 )       (214,477 ) 
Current portion of long-term borrowings
      (1,746,000 )       —          —    
Other current liabilities
      (24,564 )       (647,027 )       (23,325 ) 
Non-Current
Liabilities
                           
Long-term borrowings
      (2,947,682 )       —          —    
Deferred tax liabilities
      (796 )       (200,899 )       (7,242 ) 
Lease liabilities – non-current
      —          (8,150 )       (294 ) 
Other non-current liabilities
      —          (156,863 )       (5,655 ) 
    
 
 
     
 
 
     
 
 
  
       
Net assets disposed of
    $ 3,113,151      $ 20,167,999      $ 727,037  
    
 
 
     
 
 
     
 
 
  
Summary of Gain on Disposal of Subsidiaries
  b.
Gain on disposal of subsidiaries
 
     
                     
      
                     
      
                     
  
 
  
2020
 
  
2021
 
 
  
SF
 
  
GAPT Holding and ASEKS
 
 
  
NT$
 
  
NT$
 
  
US$ (Note 4)
 
       
Total consideration (paid in cash)
    $ 4,078,844      $ 36,939,133      $ 1,331,620  
Net assets disposed of
      (3,113,151 )       (20,167,999 )       (727,037 ) 
Reclassification of accumulated exchange difference from equity to profit or loss due to the loss of control
      (162,940 )       569,284        20,522  
    
 
 
     
 
 
     
 
 
  
       
Gain on 
dis
posals
    $ 802,753      $ 17,340,418      $ 625,105  
    
 
 
     
 
 
     
 
 
  
 
Summary of Net Cash Inflow on Disposal of Susbsidiaries
  c.
Net cash inflow on disposals of subsidiaries
 
     
                     
      
                     
      
                     
  
 
  
2020
 
  
2021
 
 
  
SF
 
  
GAPT Holding and ASEKS
 
 
  
NT$
 
  
NT$
 
  
US$ (Note 4)
 
       
Consideration received in cash and cash equivalents
    $ 4,078,844      $ 36,939,133      $ 1,331,620  
Less: Cash and cash equivalent balances disposed of
      (200,347 )       (2,625,715 )       (94,655 ) 
Other receivables (Note) (the outstanding receivables of consideration, net of relevant expenditure)
      (161,458 )       (10,533,600 )       (379,726 ) 
    
 
 
     
 
 
     
 
 
  
       
     $ 3,717,039      $ 23,779,818      $ 857,239