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Investment Properties (Tables) | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Summary of Investment Properties | For the year ended December 31, 2020
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2020 |  | $ | 35,965 |  |  | $ | 7,710,369 |  |  | $ | 6,567,792 |  |  | $ | 14,314,126 |
Additions |  |  | — |  |  |  | 6,352 |  |  |  | — |  |  |  | 6,352 |
Disposals |  |  | — |  |  |  | (1,902 | ) |  |  | — |  |  |  | (1,902 | )
Reclassifi c ation |  |  | — |  |  |  | (3,884 | ) |  |  | 46,201 |  |  |  | 42,317 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 111,870 |  |  |  | 124,920 |  |  |  | 236,790 |
Balance at December 31, 2020 |  | $ | 35,965 |  |  | $ | 7,822,805 |  |  | $ | 6,738,913 |  |  | $ | 14,597,683 |
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2020 |  | $ | — |  |  | $ | 972,571 |  |  | $ | 487,484 |  |  | $ | 1,460,055 |
Depreciation expenses |  |  | — |  |  |  | 353,048 |  |  |  | 209,212 |  |  |  | 562,260 |
Disposals |  |  | — |  |  |  | (1,293 | ) |  |  | — |  |  |  | (1,293 | )
Reclassification |  |  | — |  |  |  | (1,498 | ) |  |  | 10,617 |  |  |  | 9,119 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 19,639 |  |  |  | 9,820 |  |  |  | 29,459 |
Balance at December 31, 2020 |  | $ | — |  |  | $ | 1,342,467 |  |  | $ | 717,133 |  |  | $ | 2,059,600 |
Carrying amount at December 31, 2020 |  | $ | 35,965 |  |  | $ | 6,480,338 |  |  | $ | 6,021,780 |  |  | $ | 12,538,083 |
For the year ended December 31, 2021
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 |  | $ | 35,965 |  |  | $ | 7,822,805 |  |  | $ | 6,738,913 |  |  | $ | 14,597,683 |
Disposals |  |  | — |  |  |  | (5,350 | ) |  |  | — |  |  |  | (5,350 | )
Disposal of subsidiaries (Note 30) |  |  | — |  |  |  | (1,290,187 | ) |  |  | (87,412 | ) |  |  | (1,377,599 | )
Reclassification (Note 12) |  |  | (393 | ) |  |  | 9,818,133 |  |  |  | 3,398,139 |  |  |  | 13,215,879 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 30,697 |  |  |  | (6,962 | ) |  |  | 23,735 |
Balance at December 31, 2021 |  | $ | 35,572 |  |  | $ | 16,376,098 |  |  | $ | 10,042,678 |  |  | $ | 26,454,348 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2021 |  | $ | — |  |  | $ | 1,342,467 |  |  | $ | 717,133 |  |  | $ | 2,059,600 |
Depreciation expenses |  |  | — |  |  |  | 482,625 |  |  |  | 268,422 |  |  |  | 751,047 |
Disposals |  |  | — |  |  |  | (3,671 | ) |  |  | — |  |  |  | (3,671 | )
Disposal of subsidiaries (Note 30) |  |  | — |  |  |  | (570,403 | ) |  |  | (19,946 | ) |  |  | (590,349 | )
Reclassification |  |  | — |  |  |  | 2,014,201 |  |  |  | 78,914 |  |  |  | 2,093,115 |
Effects of foreign currency e x change differences |  |  | — |  |  |  | 6,927 |  |  |  | (7,108 | ) |  |  | (181 | )
Balance at December 31, 2021 |  | $ | — |  |  | $ | 3,272,146 |  |  | $ | 1,037,415 |  |  | $ | 4,309,561 |
Carrying amount at December 31, 2021 |  | $ | 35,572 |  |  | $ | 13,103,952 |  |  | $ | 9,005,263 |  |  | $ | 22,144,787 |
For the year ended December 31, 2022
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2022 |  | $ | 35,572 |  |  | $ | 16,376,098 |  |  | $ | 10,042,678 |  |  | $ | 26,454,348 |
Additions |  |  | — |  |  |  | 114,786 |  |  |  | — |  |  |  | 114,786 |
Disposals |  |  | — |  |  |  | (9,770 | ) |  |  | — |  |  |  | (9,770 | )
Reclassification |  |  | — |  |  |  | 39,158 |  |  |  | (10,314 | ) |  |  | 28,844 |
Effects of foreign currency exchan g e differences |  |  | — |  |  |  | 237,171 |  |  |  | 143,516 |  |  |  | 380,687 |
Balance at December 31, 2022 |  | $ | 35,572 |  |  | $ | 16,757,443 |  |  | $ | 10,175,880 |  |  | $ | 26,968,895 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2022 |  | $ | — |  |  | $ | 3,272,146 |  |  | $ | 1,037,415 |  |  | $ | 4,309,561 |
Depreciation expenses |  |  | — |  |  |  | 779,431 |  |  |  | 327,583 |  |  |  | 1,107,014 |
Disposals |  |  | — |  |  |  | (8,354 | ) |  |  | — |  |  |  | (8,354 | )
Reclassification |  |  | — |  |  |  | (198,631 | ) |  |  | (12,186 | ) |  |  | (210,817 | )
Effects of foreign currency exchange differences |  |  | — |  |  |  | 23,515 |  |  |  | 18,884 |  |  |  | 42,399 |
Balance at December 31, 2022 |  | $ | — |  |  | $ | 3,868,107 |  |  | $ | 1,371,696 |  |  | $ | 5,239,803 |
Carrying amount at December 31, 2022 |  | $ | 35,572 |  |  | $ | 12,889,336 |  |  | $ | 8,804,184 |  |  | $ | 21,729,092 |
|  | Land |  |  | Buildings and Improvements |  |  | Right-of-use Assets |  |  | Total |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2022 |  | $ | 1,158 |  |  | $ | 532,903 |  |  | $ | 326,804 |  |  | $ | 860,865 |
Additions |  |  | — |  |  |  | 3,735 |  |  |  | — |  |  |  | 3,735 |
Disposals |  |  | — |  |  |  | (318 | ) |  |  | — |  |  |  | (318 | )
Reclassification |  |  | — |  |  |  | 1,274 |  |  |  | (336 | ) |  |  | 938 |
Effects of foreign currency exchange differences |  |  | — |  |  |  | 7,718 |  |  |  | 4,670 |  |  |  | 12,388 |
Balance at December 31, 2022 |  | $ | 1,158 |  |  | $ | 545,312 |  |  | $ | 331,138 |  |  | $ | 877,608 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2022 |  | $ | — |  |  | $ | 106,481 |  |  | $ | 33,759 |  |  | $ | 140,240 |
Depreciation expenses |  |  | — |  |  |  | 25,364 |  |  |  | 10,660 |  |  |  | 36,024 |
Disposals |  |  | — |  |  |  | (272 | ) |  |  | — |  |  |  | (272 | )
Reclassification |  |  | — |  |  |  | (6,464 | ) |  |  | (397 | ) |  |  | (6,861 | )
Effects of foreign currency exchange differences |  |  | — |  |  |  | 765 |  |  |  | 615 |  |  |  | 1,380 |
Balance at December 31, 2022 |  | $ | — |  |  | $ | 125,874 |  |  | $ | 44,637 |  |  | $ | 170,511 |
Carrying amount at December 31, 2022 |  | $ | 1,158 |  |  | $ | 419,438 |  |  | $ | 286,501 |  |  | $ | 707,097 |
Summary of Maturity analysis of Operating Lease Payments | The maturity analysis of lease payments receivable under operating leases of investment properties was as follows:
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Year 1 |  | $ | 1,693,659 |  |  | $ | 1,683,010 |  |  | $ | 54,768 |
Year 2 |  |  | 1,405,450 |  |  |  | 1,380,058 |  |  |  | 44,909 |
Year 3 |  |  | 1,210,891 |  |  |  | 1,119,779 |  |  |  | 36,439 |
Year 4 |  |  | 1,019,498 |  |  |  | 990,867 |  |  |  | 32,244 |
Year 5 |  |  | 929,609 |  |  |  | 808,851 |  |  |  | 26,321 |
Year 6 onwards |  |  | 3,241,525 |  |  |  | 2,492,305 |  |  |  | 81,103 |
|  | $ | 9,500,632 |  |  | $ | 8,474,870 |  |  | $ | 275,784 |
Summary of Investment Properties, Useful Lives | The investment properties were depreciated on a straight-line basis over the following useful lives:
Main buildings |  |  | 10-40 years |
Right-of-use assets |  |  | 10-50 years |
Summary of Investment Properties, Fair Value | The fair value of the investment properties was as follows:
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Fair value |  | $ | 36,158,216 |  |  | $ | 36,869,289 |  |  | $ | 1,199,782 |

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