XML 90 R72.htm IDEA: XBRL DOCUMENT v3.22.1
Cash Flows Information (Tables)
 12 Months Ended
Dec. 31, 2021
Text block [abstract]  
Summary of Non-cash Investing Activities
  a.
Non-cash
investing activities
In addition to other notes, the Group entered into the following investing activities which include both cash and
non-cash
items for the years ended December 31, 2019, 2020 and 2021:
 
    
For the Year Ended December 31
  
    
2019
     
2020
     
2021
  
    
NT$
     
NT$
     
NT$
     
US$ (Note 4)
  
         
Payments for property, plant and equipment
                                    
Purchase of property, plant and equipment
    $ 63,073,887      $ 59,024,201      $ 74,417,541      $ 2,682,681  
Increase in other
non-current
assets
      68,560        78,291        1,184,927        42,715  
Decrease (increase) in other payables
      (6,254,579 )       3,029,162        (4,671,228 )       (168,394 )
Capitalized borrowing costs
      (77,715 )       (54,208 )       (25,581 )       (922 ) 
    
 
 
     
 
 
     
 
 
     
 
 
  
         
     $ 56,810,153      $ 62,077,446      $ 70,905,659      $ 2,556,080  
    
 
 
     
 
 
     
 
 
     
 
 
  
         
Proceeds from disposal of property, plant and equipment
                                    
Consideration from disposal of property, plant and equipment
    $ 441,444      $ 5,184,925      $ 1,128,850      $ 40,693  
Increase in other non-current assets
      —          —          (134,760 )       (4,858 ) 
Increase (decrease) in other receivables
      7,495        (735,812 )       610,912        22,024  
    
 
 
     
 
 
     
 
 
     
 
 
  
         
     $ 448,939      $ 4,449,113      $ 1,605,002      $ 57,859  
    
 
 
     
 
 
     
 
 
     
 
 
  
         
Payments for other intangible assets
                                    
Purchase of other intangible assets
    $ 1,350,908      $ 982,655      $ 1,069,866      $ 38,568  
Decrease in other payables
      60,160        —          —          —    
    
 
 
     
 
 
     
 
 
     
 
 
  
         
     $ 1,411,068      $ 982,655      $ 1,069,866      $ 38,568  
    
 
 
     
 
 
     
 
 
     
 
 
  
 
Change in Liabilities Arising From Financing Activities
  b.
Changes in liabilities arising from financing activities
 
For the year ended December 31, 2019
 
    
Short-term
Borrowings
(including financial
liabilities for hedging)
    
Bonds
Payable
     
Long-term
Borrowings
    
Lease
Liabilities
    
Total
  
    
NT$
    
NT$
     
NT$
    
NT$
    
NT$
  
           
Balance at January 1, 2019
    $ 47,163,103     $ 16,985,936      $ 137,898,329     $ 6,084,729     $ 208,132,097  
Net financing cash flows
      (4,683,142 )      19,279,033        1,144,731       (636,556 )      15,104,066  
Interest under operating activities
      —         —          —         1,766       1,766  
Non-cash
changes
                                          
Lease liabilities
      —         —          —         536,216       536,216  
Acquisition through business combinations (Note 29)
      656,820       245,664        1,523,968       81,649       2,508,101  
Amortization of issuance cost
      —         11,522        189,151       —         200,673  
Lease modifications
      —         —          —         (239,321 )      (239,321 ) 
Short-term borrowings transferred to long-term borrowings
      (1,499,000 )      —          1,499,000       —         —    
Effects of foreign currency exchange
      (1,065,452 )      —          (1,176,581 )      (19,559 )      (2,261,592 ) 
    
 
 
    
 
 
     
 
 
    
 
 
    
 
 
  
           
Balance at December 31, 2019
    $ 40,572,329     $ 36,522,155      $ 141,078,598     $ 5,808,924     $ 223,982,006  
    
 
 
    
 
 
     
 
 
    
 
 
    
 
 
  
 
For the year ended December 31, 2020
 
                                                                                                                                             
    
Short-term
Borrowings
(including financial
liabilities for hedging)
    
Bonds
Payable
     
Long-term
Borrowings
    
Lease
Liabilities
    
Total
  
    
NT$
    
NT$
     
NT$
    
NT$
    
NT$
  
           
Balance at January 1, 2020
   
$
40,572,329
 
  
$
36,522,155
 
   
$
141,078,598
 
  
$
5,808,924
 
  
$
223,982,006
 
Net financing cash flows
   
 
(1,502,323
) 
  
 
19,717,149
 
   
 
(26,500,139
) 
  
 
(844,357
) 
  
 
(9,129,670
) 
Interest under operating activities
   
 
—  
 
  
 
—  
 
   
 
—  
 
  
 
111
 
  
 
111
 
Rent expense under operating activities
   
 
—  
 
  
 
—  
 
   
 
—  
 
  
 
(7,729
) 
  
 
(7,729
) 
Non-cash
changes
                                          
Lease liabilities
   
 
—  
 
  
 
—  
 
   
 
—  
 
  
 
584,642
 
  
 
584,642
 
Amortization of issuance cost
   
 
—  
 
  
 
14,250
 
   
 
156,982
 
  
 
—  
 
  
 
171,232
 
Lease modifications
   
 
—  
 
  
 
—  
 
   
 
—  
 
  
 
(289,687
) 
  
 
(289,687
) 
Short-term borrowings transferred to long-term borrowings
   
 
(3,850,000
) 
  
 
—  
 
   
 
3,850,000
 
  
 
—  
 
  
 
—  
 
Adjustments for government subsidy
   
 
—  
 
  
 
—  
 
   
 
41,650
 
  
 
—  
 
  
 
41,650
 
Acquisition of subsidiaries (Note 29)
   
 
356,417
 
  
 
—  
 
   
 
—  
 
  
 
633,606
 
  
 
990,023
 
Disposal of subsidiaries (Note 30)
   
 
—  
 
  
 
—  
 
   
 
(4,693,682
) 
  
 
(670
) 
  
 
(4,694,352
) 
Effects of foreign currency exchange
   
 
(978,565
) 
  
 
—  
 
   
 
(1,542,685
) 
  
 
(9,010
) 
  
 
(2,530,260
) 
    
 
 
    
 
 
     
 
 
    
 
 
    
 
 
  
           
Balance at December 31, 2020
   
$
34,597,858
 
  
$
56,253,554
 
   
$
112,390,724
 
  
$
5,875,830
 
  
$
209,117,966
 
    
 
 
    
 
 
     
 
 
    
 
 
    
 
 
  
 
For the year ended December 31, 2021
 
                                                                                                                                             
    
Short-term
Borrowings
(including financial
liabilities for hedging)
    
Bonds
Payable
    
Long-term
Borrowings

(including financial
liabilities for hedging)
    
Lease
Liabilities
    
Total
  
    
NT$
    
NT$
    
NT$
    
NT$
    
NT$
  
           
Balance at January 1, 2021
   
$
34,597,858
 
  
$
56,253,554
 
  
$
112,390,724
 
  
$
5,875,830
 
  
$
209,117,966
 
Net financing cash flows
   
 
10,043,398
 
  
 
(3,719,057
) 
  
 
16,018,825
 
  
 
(907,403
) 
  
 
21,435,763
 
Interest under operating activities
   
 
—  
 
  
 
—  
 
  
 
—  
 
  
 
800
 
  
 
800
 
Rent expense under operating activities
   
 
—  
 
  
 
—  
 
  
 
—  
 
  
 
(184
) 
  
 
(184
) 
Convertible bonds classified separately as equity components and embedded derivative liability
   
 
—  
 
  
 
(399,955
) 
  
 
—  
 
  
 
—  
 
  
 
(399,955
) 
Non-cash changes
                                         
Lease liabilities
   
 
—  
 
  
 
—  
 
  
 
—  
 
  
 
2,037,665
 
  
 
2,037,665
 
Amortization of issuance cost
   
 
—  
 
  
 
126,283
 
  
 
224,979
 
  
 
—  
 
  
 
351,262
 
Convertible bonds issued by subsidiaries and converted to ordinary shares
   
 
—  
 
  
 
(102
) 
  
 
—  
 
  
 
—  
 
  
 
(102
) 
Lease modifications
   
 
—  
 
  
 
—  
 
  
 
—  
 
  
 
(58,799
) 
  
 
(58,799
) 
Acquisition of subsidiaries (Note 29)
   
 
—  
 
  
 
—  
 
  
 
—  
 
  
 
180,745
 
  
 
180,745
 
Disposal of subsidiaries (Note 30)
   
 
(2,443,005
) 
  
 
—  
 
  
 
—  
 
  
 
(32,655
) 
  
 
(2,475,660
) 
Reclassification
   
 
—  
 
  
 
—  
 
  
 
—  
 
  
 
380,292
 
  
 
380,292
 
Effects of foreign currency exchange
   
 
(1,161,822
) 
  
 
6,614
 
  
 
(2,162,038
) 
  
 
(76,407
) 
  
 
(3,393,653
) 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
           
Balance at December 31, 2021
   
$
41,036,429
 
  
$
52,267,337
 
  
$
126,472,490
 
  
$
7,399,884
 
  
$
227,176,140
 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
 
                                                                                                                                             
    
Short-term
Borrowings
(including financial
liabilities for hedging)
    
Bonds
Payable
    
Long-term
Borrowings

(including financial
liabilities for hedging)
    
Lease
Liabilities
    
Total
  
    
US$ (Note 4)
    
US$ (Note 4)
    
US$ (Note 4)
    
US$ (Note 4)
    
US$ (Note 4)
  
           
Balance at January 1, 2021
   
$
1,247,219
 
  
$
2,027,886
 
  
$
4,051,577
 
  
$
211,818
 
  
$
7,538,500
 
Net financing cash flows
   
 
362,055
 
  
 
(134,068
) 
  
 
577,463
 
  
 
(32,711
) 
  
 
772,739
 
Interest under operating activities
   
 
—  
 
  
 
—  
 
  
 
—  
 
  
 
29
 
  
 
29
 
Rent expense under operating activities
   
 
—  
 
  
 
—  
 
  
 
—  
 
  
 
(7
) 
  
 
(7
) 
Convertible bonds classified separately as equity components and embedded derivative liability
   
 
—  
 
  
 
(14,418
) 
  
 
—  
 
  
 
—  
 
  
 
(14,418
)
Non-cash changes
                                         
Lease liabilities
   
 
—  
 
  
 
—  
 
  
 
—  
 
  
 
73,456
 
  
 
73,456
 
Amortization of issuance cost
   
 
—  
 
  
 
4,553
 
  
 
8,110
 
  
 
—  
 
  
 
12,663
 
Convertible bonds issued by subsidiaries and converted to ordinary shares
   
 
—  
 
  
 
(4
) 
  
 
—  
 
  
 
—  
 
  
 
(4
) 
Lease modifications
   
 
—  
 
  
 
—  
 
  
 
—  
 
  
 
(2,120
) 
  
 
(2,120
) 
Acquisition of subsidiaries (Note 29)
   
 
—  
 
  
 
—  
 
  
 
—  
 
  
 
6,516
 
  
 
6,516
 
Disposal of subsidiaries (Note 30)
   
 
(88,068
) 
  
 
—  
 
  
 
—  
 
  
 
(1,177
) 
  
 
(89,245
) 
Reclassification
   
 
—  
 
  
 
—  
 
  
 
—  
 
  
 
13,709
 
  
 
13,709
 
Effects of foreign currency exchange
   
 
(41,883
) 
  
 
238
 
  
 
(77,939
) 
  
 
(2,754
) 
  
 
(122,338
) 
    
 
 
    
 
 
    
 
 
    
 
 
    
 
 
  
           
Balance at December 31, 2021
   
$
1,479,323
 
  
$
1,884,187
 
  
$
4,559,211
 
  
$
266,759
 
  
$
8,189,480