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Investments Accounted for Using the Equity Method | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Investments Accounted for Using the Equity Method |
14. | INVESTMENTS ACCOUNTED FOR USING THE EQUITY METHOD
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Investments in associates |  | $ | 16,500,670 |  |  | $ | 14,163,995 |  |  | $ | 460,918 |
Investments in joint ventures |  |  | 495,930 |  |  |  | 515,351 |  |  |  | 16,770 |
|  | $ | 16,996,600 |  |  | $ | 14,679,346 |  |  | $ | 477,688 |
| a. | Investments in associates
| 1) | Investments in associates accounted for using the equity method that was not individually material consisted of the following:
|  |  |  | Operating |  |  | Carrying Amount as of December 31 |
Name of Associate |  | Main Business |  | Location |  |  | 2021 |  |  | 2022 |
|  |  |  |  |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Yann Yuan Investment Co., Ltd. (“Yann Yuan”) |  | Engaged in investing activities |  |  | R.O.C. |  |  | $ | 9,873,978 |  |  | $ | 7,494,541 |  |  | $ | 243,884 |
ChipMOS Technologies Inc. (“ChipMOS”) |  | Engaged in the packaging and testing of semiconductors |  |  | R.O.C. |  |  |  | 2,717,250 |  |  |  | 2,748,810 |  |  |  | 89,450 |
M-Universe Investments Pte. Ltd. (“MU”) |  | Investment company |  |  | Singapore |  |  |  | 1,859,542 |  |  |  | 2,090,663 |  |  |  | 68,033 |
Hung Ching Development & Construction Co. (“HC”) |  | Engaged in the development, construction and leasing of real estate properties |  |  | R.O.C. |  |  |  | 1,828,921 |  |  |  | 1,597,745 |  |  |  | 51,993 |
Hung Ching Kwan Co. (“HCK”) |  | Engaged in the leasing of real estate properties |  |  | R.O.C. |  |  |  | 258,757 |  |  |  | 244,516 |  |  |  | 7,957 |
Chipletz, Inc. (“CHIPLETZ”) |  | Fabless substrate design house |  |  | U.S.A. |  |  |  | 210,937 |  |  |  | 145,640 |  |  |  | 4,739 |
Questyle Audio Engineering Co., Ltd. (“QUESTYLE”) |  | Engaged in the research and development on technology and sales of electronic products, digital products, audio equipment and spare parts, domestic trading; import and export business |  |  | China |  |  |  | — |  |  |  | 88,189 |  |  |  | 2,870 |
Deca Technologies Inc. (“DECA”) |  | Holding company with group engaged in the development of wafer level packaging and interconnect technology |  |  | U.S.A. |  |  |  | 51,434 |  |  |  | 54,040 |  |  |  | 1,759 |
|  |  |  |  |  |  |  |  | 16,800,819 |  |  |  | 14,464,144 |  |  |  | 470,685 |
|  | Less: Deferred gain on transfer of land |  |  |  |  |  |  | 300,149 |  |  |  | 300,149 |  |  |  | 9,767 |
|  |  |  |  |  |  |  | $ | 16,500,670 |  |  | $ | 14,163,995 |  |  | $ | 460,918 |
| 2) | At each balance sheet date, the total percentages of ownership held by the Group were as follows:
|  | December 31
|  | 2021 |  | 2022
Yann Yuan |  | 29.45% |  | 27.94%
ChipMOS |  | 10.85% |  | 10.85%
MU |  | 42.23% |  | 42.23%
HC |  | 26.22% |  | 26.22%
HCK |  | 27.31% |  | 27.31%
CHIPLETZ |  | 20.82% |  | 20.82%
DECA |  | 17.85% |  | 17.85%
QUESTYLE |  | — |  | 6.67%
| 3) | In June 2022, the Group’s subsidiary, SPIL, subscribed for additional new shares of Yann Yuan at a percentage different from its existing ownership percentage, which led to a decrease in the Group’s percentage of ownership in Yann Yuan to 27.94%.
| 4) | In November 2022, the Group’s subsidiary, USISH , invested RMB20,000 thousand to obtain 6.67% ownership of QUESTYLE. The Group considered it has significant influence over QUESTYLE since it involves in making significant decisions by participating in QUESTYLE’s board meeting.
| 5) | At the end of 2022, the Group evaluated the recoverable amount of its investment in CHIPLETZ by using the value in use. The recoverable amount was lower than the carrying amount and, therefore, the Group recognized an impairment loss of NT$61,206 thousand (US$1,992 thousand) under the line item of other gains and losses (Note 25). The value in use of its investment in CHIPLETZ was the present value of cash flow projections made by CHIPLETZ’s management with a discount rate of 22.2% at the end of 2022.
| 6) | Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows:
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
ChipMOS |  | $ | 3,835,045 |  |  | $ | 2,643,498 |  |  | $ | 86,023 |
HC |  | $ | 2,141,249 |  |  | $ | 1,420,636 |  |  | $ | 46,230 |
| 7) | Aggregate information of associates that are not individually material
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
The Group’s share of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net inco m e |  | $ | 545,833 |  |  | $ | 872,697 |  |  | $ | 1,083,538 |  |  | $ | 35,260 |
Other comprehensive income (loss) |  |  | 2,784,094 |  |  |  | 3,624,403 |  |  |  | (3,082,307 | ) |  |  | (100,303 | )
Total comprehensive income (loss) |  | $ | 3,329,927 |  |  | $ | 4,497,100 |  |  | $ | (1,998,769 | ) |  | $ | (65,043 | )
| b. | Investments in joint ventures
| 1) | Investment in joint ventures that was not individually material and accounted for using the equity method consisted of the following:
|  |  |  | Operating |  |  | Carrying Amount as of December 31 |
Name of Joint Venture |  | Main Business |  | Location |  |  | 2021 |  |  | 2022 |
|  |  |  |  |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
SUMA-USI Electronics Co., Ltd. (“SUMA-USI”) |  | Engaged in the design and production of electronic products |  |  | China |  |  | $ | 495,930 |  |  | $ | 488,760 |  |  | $ | 15,905 |
MUtek Electronics Co., Ltd. (“MUtek”) |  | Engaged in the production and wholesale of electronic products |  |  | R.O.C. |  |  |  | — |  |  |  | 26,591 |  |  |  | 865 |
|  |  |  |  |  |  |  | $ | 495,930 |  |  | $ | 515,351 |  |  | $ | 16,770 |
| 2) | At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows:
|  | December 31
|  | 2021 |  | 2022
SUMA-USI |  |  |  | 49.00 | % |  |  |  | 49.00 | %
MUtek |  |  |  | — |  |  |  |  | 49.00 | %
UGTW entered into a joint venture agreement with Merry Electronics Co., Ltd. in July 2020 and established MUtek with a ownership of 49.00% in July 2022. Based on the joint venture agreement, both investors jointly lead the relevant operation activities of MUtek, which resulted in that the investment in MUtek was accounted for using the equity method. In January 2023, UGKS entered into a shares transfer agreement with Cancon Information Industry Co., Ltd. to transfer its 49.00% ownership of SUMA-USI based on its business operation strategy. The transfer price was RMB110,880 thousand. After the completion of shares transfer, the Group will no longer hold ownership of SUMA-USI.
| 3) | Aggregate information of joint ventures that were not individually material
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
The Group’s share of: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 1,780 |  |  | $ | 27,003 |  |  | $ | 101,839 |  |  | $ | 3,314 |
Other comprehensive income |  |  | 3,881 |  |  |  | — |  |  |  | — |  |  |  | — |
Total comprehensive income |  | $ | 5,661 |  |  | $ | 27,003 |  |  | $ | 101,839 |  |  | $ | 3,314 |

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- Definition The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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