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Profit Before Income Tax | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Profit Before Income Tax |
25. | PROFIT BEFORE INCOME TAX
| a. | Other operating income and expenses, net
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Rental income |  | $ | 153,682 |  |  | $ | 175,373 |  |  | $ | 656,745 |  |  | $ | 21,372 |
Gain on disposal of property, plant and equipment |  |  | 460,868 |  |  |  | 71,770 |  |  |  | 113,356 |  |  |  | 3,689 |
Royalty income |  |  | — |  |  |  | 135,400 |  |  |  | 638,867 |  |  |  | 20,790 |
Impairment loss on non-financial assets (Notes 15 and 19) |  |  | (992,273 | ) |  |  | (126,766 | ) |  |  | (327,569 | ) |  |  | (10,660 | )
Others |  |  | 880,215 |  |  |  | 934,052 |  |  |  | (67,071 | ) |  |  | (2,183 | )
|  | $ | 502,492 |  |  | $ | 1,189,829 |  |  | $ | 1,014,328 |  |  | $ | 33,008 |
| b. | Other income
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Interest income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bank deposits |  | $ | 520,783 |  |  | $ | 529,132 |  |  | $ | 646,407 |  |  | $ | 21,035 |
Contracts with customers |  |  | — |  |  |  | 13,197 |  |  |  | 8,340 |  |  |  | 271 |
Government subsidies |  |  | 803,049 |  |  |  | 767,918 |  |  |  | 797,612 |  |  |  | 25,956 |
Dividends income |  |  | 150,715 |  |  |  | 289,852 |  |  |  | 278,381 |  |  |  | 9,059 |
|  | $ | 1,474,547 |  |  | $ | 1,600,099 |  |  | $ | 1,730,740 |  |  | $ | 56,321 |
| c. | Other gains and losses
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Net gain on financial assets mandatorily at FVTPL |  | $ | 3,211,125 |  |  | $ | 1,199,065 |  |  | $ | 10,244,928 |  |  | $ | 333,385 |
Net loss arising on financial instruments held for trading |  |  | (3,282,973 | ) |  |  | (2,689,070 | ) |  |  | (6,137,183 | ) |  |  | (199,713 | )
Gain on disposal of subsidiaries (Note 30) |  |  | 802,753 |  |  |  | 17,340,418 |  |  |  | — |  |  |  | — |
Foreign exchange gains (losses), net |  |  | 1,005,374 |  |  |  | 1,395,054 |  |  |  | (2,459,474 | ) |  |  | (80,035 | )
Gain recognized in bargain purchase transaction (Note 29) |  |  | — |  |  |  | 33,114 |  |  |  | — |  |  |  | — |
Impairment loss on investments accounted for using the equity method (Note 14) |  |  | — |  |  |  | — |  |  |  | (61,206 | ) |  |  | (1,992 | )
Gain (loss) on disposal of investments accounted for using the equity method |  |  | 91,297 |  |  |  | (67,482 | ) |  |  | 80,317 |  |  |  | 2,614 |
|  | $ | 1,827,576 |  |  | $ | 17,211,099 |  |  | $ | 1,667,382 |  |  | $ | 54,259 |
| d. | Finance costs
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Interest on lease liabilities |  | $ | 88,026 |  |  | $ | 105,159 |  |  | $ | 134,871 |  |  | $ | 4,389 |
Interest on borrowings and bonds payable |  |  | 3,498,999 |  |  |  | 2,790,368 |  |  |  | 3,912,526 |  |  |  | 127,319 |
Total interest expense for financial liabilities measured at amortized cost |  |  | 3,587,025 |  |  |  | 2,895,527 |  |  |  | 4,047,397 |  |  |  | 131,708 |
Less: Amounts included in the cost of qualifying assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Inventories related to real estate business |  |  | (95,589 | ) |  |  | (71,011 | ) |  |  | — |  |  |  | — |
Property, plant and equipment |  |  | (54,208 | ) |  |  | (25,581 | ) |  |  | (58,263 | ) |  |  | (1,896 | )
|  |  | 3,437,228 |  |  |  | 2,798,935 |  |  |  | 3,989,134 |  |  |  | 129,812 |
Other finance costs |  |  | 22,283 |  |  |  | 32,372 |  |  |  | 20,648 |  |  |  | 672 |
|  | $ | 3,459,511 |  |  | $ | 2,831,307 |  |  | $ | 4,009,782 |  |  | $ | 130,484 |
Information relating to the capitalized borrowing costs was as follows:
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
Annual interest capitalization rates |  |  |  |  |  |  |  |  |  |  |  |
Inventories related to real estate business (%) |  |  | 4.20-4.75 |  |  |  | 4.20-4.35 |  |  |  | — |
Property, plant and equipment (%) |  |  | 0.49-3.47 |  |  |  | 0.48-1.08 |  |  |  | 0.59-4.22 |
| e. | Depreciation and amortization
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Property, plant and equipment |  | $ | 46,016,548 |  |  | $ | 48,604,160 |  |  | $ | 48,945,756 |  |  | $ | 1,592,768 |
Right-of-use assets |  |  | 946,880 |  |  |  | 1,114,950 |  |  |  | 1,468,040 |  |  |  | 47,772 |
Investment properties |  |  | 562,260 |  |  |  | 751,047 |  |  |  | 1,107,014 |  |  |  | 36,024 |
Other intangible assets |  |  | 3,733,377 |  |  |  | 4,054,120 |  |  |  | 3,931,079 |  |  |  | 127,923 |
Total |  | $ | 51,259,065 |  |  | $ | 54,524,277 |  |  | $ | 55,451,889 |  |  | $ | 1,804,487 |
Summary of depreciation by function |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 44,017,839 |  |  | $ | 46,880,267 |  |  | $ | 47,894,701 |  |  | $ | 1,558,565 |
Operating expenses |  |  | 3,507,849 |  |  |  | 3,589,890 |  |  |  | 3,626,109 |  |  |  | 117,999 |
|  | $ | 47,525,688 |  |  | $ | 50,470,157 |  |  | $ | 51,520,810 |  |  | $ | 1,676,564 |
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Summary of amortization by function |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 2,231,060 |  |  | $ | 2,443,870 |  |  | $ | 2,465,837 |  |  | $ | 80,242 |
Operating expenses |  |  | 1,502,317 |  |  |  | 1,610,250 |  |  |  | 1,465,242 |  |  |  | 47,681 |
|  | $ | 3,733,377 |  |  | $ | 4,054,120 |  |  | $ | 3,931,079 |  |  | $ | 127,923 |
Operating expenses directly related to investment properties
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Direct operating expenses of investment properties that generated rental income |  | $ | 1,121,854 |  |  | $ | 1,422,463 |  |  | $ | 1,616,197 |  |  | $ | 52,593 |
| f. | Employee benefits expense
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Post-employment benefits |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined contribution plans |  | $ | 2,979,167 |  |  | $ | 3,489,642 |  |  | $ | 3,590,439 |  |  | $ | 116,838 |
Defined benefit plans |  |  | 217,186 |  |  |  | 214,599 |  |  |  | 188,141 |  |  |  | 6,123 |
|  |  | 3,196,353 |  |  |  | 3,704,241 |  |  |  | 3,778,580 |  |  |  | 122,961 |
Equity-settled share-based payments |  |  | 955,575 |  |  |  | 699,211 |  |  |  | 989,843 |  |  |  | 32,211 |
Other employee benefits |  |  | 76,648,412 |  |  |  | 90,412,118 |  |  |  | 98,404,937 |  |  |  | 3,202,243 |
|  | $ | 80,800,340 |  |  | $ | 94,815,570 |  |  | $ | 103,173,360 |  |  | $ | 3,357,415 |
Summary of employee benefits expense by function |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 52,526,164 |  |  | $ | 61,555,563 |  |  | $ | 65,063,705 |  |  | $ | 2,117,270 |
Operating expenses |  |  | 28,274,176 |  |  |  | 33,260,007 |  |  |  | 38,109,655 |  |  |  | 1,240,145 |
|  | $ | 80,800,340 |  |  | $ | 94,815,570 |  |  | $ | 103,173,360 |  |  | $ | 3,357,415 |
| g. | Employees’ compensation and the remuneration to directors
The Articles stipulates to distribute employees’ compensation and remuneration to directors at the rates of 0.01%-1.00% and no higher than 0.75%, respectively, of net profit before income tax, employees’ compensation and remuneration to directors.
|  | For the Year Ended December 31 |
|  | 2021 |  |  | 2022 |
|  | Accrual Rate (%) |  | Accrual Amount |  |  | Accrual Rate (%) |  | Accrual Amount |
|  |  |  | NT$ |  |  |  |  | NT$ |  |  | US$ (Note 4) |
Employees’ compensation |  |  | 0.19 |  | $ | 121,935 |  |  |  | 0.25 |  | $ | 155,398 |  |  | $ | 5,057 |
Remuneration to directors |  |  | 0.30 |  |  | 195,095 |  |  |  | 0.40 |  |  | 248,637 |  |  |  | 8,091 |
If there is a change in the proposed amounts after the consolidated financial statement authorized for issue, the differences are recorded as a change in accounting estimate and will be adjusted in the following year. In March 2021 and 2022, the board of directors resolved the appropriations of employees’ compensation and remuneration to directors in cash for 2020 and 2021, respectively. The differences between the resolved amounts and the accrued amounts reflected in the annual consolidated financial statements for the years ended December 31, 2020 and 2021 were deemed changes in estimates. The differences were NT$818 thousand and NT$1,030 thousand (US$34 thousand) and were adjusted in net profit for each of the year s ended December 31, 2021 and 2022, respectively.
|  | For Year 2020 |  |  | For Year 2021 |
|  | Employees’ compensation |  |  | Remuneration to directors |  |  | Employees’ compensation |  |  | Remuneration to directors |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Resolved by the board of directors |  | $ | 54,909 |  |  | $ | 109,000 |  |  | $ | 122,000 |  |  | $ | 194,000 |
Recognized in the consolidated financial statements |  | $ | 54,909 |  |  | $ | 109,818 |  |  | $ | 121,935 |  |  | $ | 195,095 |
Information on the employees’ compensation and the remuneration to directors resolved by the board of directors is available at the Market Observation Post System website of the Taiwan Stock Exchange (the “TWSE”).

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