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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2022
Statement [LineItems] |
Summary of Fair Value of Financial Instruments | The carrying amounts and fair value of bonds payable as of December 31, 2021 and 2022 were as follows:
|  | Carrying Amount |  |  | Fair Value |
|  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
December 31, 2021 |  | $ | 52,267,337 |  |  |  |  |  |  | $ | 52,429,758 |  |  |  |  |
December 31, 2022 |  |  | 47,850,324 |  |  | $ | 1,557,121 |  |  |  | 47,027,018 |  |  | $ | 1,530,329 |
Summary of Financial Assets Measured at Level 3 Fair Value | For the year ended December 31, 2020
|  | Financial Assets at FVTPL |  |  | Financial Assets at FVTOCI |  |  |  |
Financial Assets |  | Equity Instruments |  |  | Debt Instruments |  |  | Equity Instruments |  |  | Debt Instruments |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1 |  | $ | 1,005,714 |  |  | $ | — |  |  | $ | 755,903 |  |  | $ | 3,044,562 |  |  | $ | 4,806,179 |
Recognized in profit or loss |  |  | (17,941 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (17,941 | )
Recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in unrealized losses on financial assets at FVTOCI |  |  | — |  |  |  | — |  |  |  | (149,856 | ) |  |  | (2,136 | ) |  |  | (151,992 | )
Effects of foreign currency exchange |  |  | (15,455 | ) |  |  | — |  |  |  | (15,562 | ) |  |  | — |  |  |  | (31,017 | )
Net increase in trade receivables |  |  | — |  |  |  | 370,110 |  |  |  | — |  |  |  | 5,635,706 |  |  |  | 6,005,816 |
Trade receivables factoring |  |  | — |  |  |  | (370,110 | ) |  |  | — |  |  |  | (7,038,983 | ) |  |  | (7,409,093 | )
Purchases |  |  | 893,234 |  |  |  | — |  |  |  | 259,168 |  |  |  | — |  |  |  | 1,152,402 |
Disposals |  |  | (329,370 | ) |  |  | — |  |  |  | (121,255 | ) |  |  | — |  |  |  | (450,625 | )
Acquisition through business combinations |  |  | 387,790 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 387,790 |
Exercise of call option |  |  | (25,988 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (25,988 | )
Balance at December 31 |  | $ | 1,897,984 |  |  | $ | — |  |  | $ | 728,398 |  |  | $ | 1,639,149 |  |  | $ | 4,265,531 |
For the year ended December 31, 2021
|  | Financial Assets at FVTPL |  |  | Financial Assets at FVTOCI |  |  |  |
Financial Assets |  | Equity Instruments |  |  | Debt Instruments |  |  | Equity Instruments |  |  | Debt Instruments |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1 |  | $ | 1,897,984 |  |  | $ | — |  |  | $ | 728,398 |  |  | $ | 1,639,149 |  |  | $ | 4,265,531 |
Recognized in profit or loss |  |  | 131,276 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 131,276 |
Recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in unrealized gains on financial assets at FVTOCI |  |  | — |  |  |  | — |  |  |  | 129,726 |  |  |  | 63,722 |  |  |  | 193,448 |
Effects of foreign currency exchange |  |  | (79,614 | ) |  |  | — |  |  |  | (4,508 | ) |  |  | — |  |  |  | (84,122 | )
Net increase in trade receivables |  |  | — |  |  |  | 3,269,782 |  |  |  | — |  |  |  | 14,940,539 |  |  |  | 18,210,321 |
Trade receivables factoring |  |  | — |  |  |  | (3,269,782 | ) |  |  | — |  |  |  | (9,474,490 | ) |  |  | (12,744,272 | )
Purchases |  |  | 459,046 |  |  |  | — |  |  |  | 32,246 |  |  |  | — |  |  |  | 491,292 |
Disposals |  |  | (107,793 | ) |  |  | — |  |  |  | (14,873 | ) |  |  | — |  |  |  | (122,666 | )
Reclassify |  |  | — |  |  |  | — |  |  |  | (29,758 | ) |  |  | — |  |  |  | (29,758 | )
Balance at December 31 |  | $ | 2,300,899 |  |  | $ | — |  |  | $ | 841,231 |  |  | $ | 7,168,920 |  |  | $ | 10,311,050 |
For the year ended December 31, 2022 |
|  | Financial Assets at FVTPL |  |  | Financial Assets at FVTOCI |  |  |  |
Financial Assets |  | Equity Instruments |  |  | Debt Instruments |  |  | Equity Instruments |  |  | Debt Instruments |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1 |  | $ | 2,300,899 |  |  | $ | — |  |  | $ | 841,231 |  |  | $ | 7,168,920 |  |  | $ | 10,311,050 |
Recognized in profit or loss |  |  | 100,134 |  |  |  | 605 |  |  |  | — |  |  |  | — |  |  |  | 100,739 |
Recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in unrealized losses on financial assets at FVTOCI |  |  | — |  |  |  | — |  |  |  | (366,862 | ) |  |  | (16,746 | ) |  |  | (383,608 | )
Effects of foreign currency exchange |  |  | 195,415 |  |  |  | — |  |  |  | 5,558 |  |  |  | — |  |  |  | 200,973 |
Net increase (decrease) in trade receivables |  |  | — |  |  |  | 4,330,075 |  |  |  | — |  |  |  | (674,112 | ) |  |  | 3,655,963 |
Trade receivables factoring |  |  | — |  |  |  | (4,330,075 | ) |  |  | — |  |  |  | (15,636 | ) |  |  | (4,345,711 | )
Purchases |  |  | 338,016 |  |  |  | 14,325 |  |  |  | 20,000 |  |  |  | — |  |  |  | 372,341 |
Disposals |  |  | (268,200 | ) |  |  | (14,930 | ) |  |  | (63,051 | ) |  |  | — |  |  |  | (346,181 | )
Balance at December 31 |  | $ | 2,666,264 |  |  | $ | — |  |  | $ | 436,876 |  |  | $ | 6,462,426 |  |  | $ | 9,565,566 |
|  | Financial Assets at FVTPL |  |  | Financial Assets at FVTOCI |  |  |  |
Financial Assets |  | Equity Instruments |  |  | Debt Instruments |  |  | Equity Instruments |  |  | Debt Instruments |  |  | Total |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Balance at January 1 |  | $ | 74,875 |  |  | $ | — |  |  | $ | 27,375 |  |  | $ | 233,287 |  |  | $ | 335,537 |
Recognized in profit or loss |  |  | 3,258 |  |  |  | 20 |  |  |  | — |  |  |  | — |  |  |  | 3,278 |
Recognized in other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Included in unrealized losses on financial assets at FVTOCI |  |  | — |  |  |  | — |  |  |  | (11,938 | ) |  |  | (545 | ) |  |  | (12,483 | )
Effects of foreign currency exchange |  |  | 6,359 |  |  |  | — |  |  |  | 181 |  |  |  | — |  |  |  | 6,540 |
Net increase (decrease) in trade receivables |  |  | — |  |  |  | 140,907 |  |  |  | — |  |  |  | (21,936 | ) |  |  | 118,971 |
Trade receivables factoring |  |  | — |  |  |  | (140,907 | ) |  |  | — |  |  |  | (509 | ) |  |  | (141,416 | )
Purchases |  |  | 11,000 |  |  |  | 466 |  |  |  | 651 |  |  |  | — |  |  |  | 12,117 |
Disposals |  |  | (8,728 | ) |  |  | (486 | ) |  |  | (2,052 | ) |  |  | — |  |  |  | (11,266 | )
Balance at December 31 |  | $ | 86,764 |  |  | $ | — |  |  | $ | 14,217 |  |  | $ | 210,297 |  |  | $ | 311,278 |
Summary of Categories of Financial Instruments |
| c. | Categories of financial instruments
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Mandatorily at FVTPL |  | $ | 5,436,280 |  |  | $ | 8,934,151 |  |  | $ | 290,731 |
Measured at amortized cost (Note 1) |  |  | 200,732,680 |  |  |  | 188,733,772 |  |  |  | 6,141,678 |
FVTOCI |  |  |  |  |  |  |  |  |  |  |  |
Equity instruments |  |  | 943,354 |  |  |  | 482,559 |  |  |  | 15,703 |
Debt instruments |  |  | 1,076,458 |  |  |  | 1,059,712 |  |  |  | 34,485 |
Trade receivables, net |  |  | 6,092,462 |  |  |  | 5,402,714 |  |  |  | 175,812 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Held for trading |  |  | 417,660 |  |  |  | 626,760 |  |  |  | 20,396 |
Financial liabilities for hedging |  |  | 11,497,896 |  |  |  | 12,204,620 |  |  |  | 397,157 |
Measured at amortized cost (Note 2) |  |  | 339,445,544 |  |  |  | 318,478,685 |  |  |  | 10,363,771 |
Note 1: |  | The balances included financial assets measured at amortized cost which comprised cash and cash equivalents, trade and other receivables and other financial assets.
Note 2: |  | The balances included financial liabilities measured at amortized cost which comprised short-term borrowings, trade and other payables, bonds payable and long-term borrowings.
Summary of Detailed Information About Hedged | December 31, 2021
Hedging Instrument/ |  | Line item in |  | Carrying Amount |
Hedged Items |  | Balance sheet |  | Asset |  |  | Liability |
|  |  |  | NT$ |  |  | NT$ |
Fair value hedge |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  | Financial liabilities for hedging - current |  | $ | — |  |  | $ | 2,954,921 |
Hedge of net investment in foreign operation |  | Financial liabilities for hedging - current |  |  | — |  |  |  | 3,762,044 |
Hedge of net investment in foreign operation |  | Financial liabilities for hedging - non-current |  |  | — |  |  |  | 4,780,931 |
December 31, 2022
Hedging Instrument/ |  | Line item in |  | Carrying Amount |
Hedged Items |  | Balance sheet |  | Asset |  |  | Liability |
|  |  |  | NT$ |  |  | US$ (Note 4) |  |  | NT$ |  |  | US$ (Note 4) |
Fair value hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  | Financial liabilities for hedging - current |  | $ | — |  |  | $ | — |  |  | $ | 3,278,805 |  |  | $ | 106,697 |
Hedge of net investment in foreign operation |  | Financial liabilities for hedging - current |  |  | — |  |  |  | — |  |  |  | 8,925,815 |  |  |  | 290,460 |
Summary of Detailed Information About Hedged Items |
|  | Change in Value Used for Calculating Hedge Ineffectiveness |  |  | Accumulated Gains or Losses in Other Equity |  |  | Carrying Amount of Hedged Item in Fair Value Hedge |  |  | Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item |
Hedging Instrument/ Hedged Item |  | Hedging Instrument |  |  | Hedged Item |  |  | Continuing Hedges |  |  | Hedge Accounting No Longer Applied |  |  | Asset |  |  | Asset |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Fair value hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  | $ | 94,145 |  |  | $ | (94,145 | ) |  | $ | — |  |  | $ | — |  |  | $ | 2,318,517 |  |  | $ | (236,362 | )
Hedge of net investment in foreign operation |  |  | (738,600 | ) |  |  | 738,600 |  |  |  | 163,776 |  |  |  | — |  |  |  | — |  |  |  | — |
|  | Change in Value Used for Calculating Hedge Ineffectiveness |  |  | Accumulated Gains or Losses in Other Equity |  |  | Carrying Amount of Hedged Item in Fair Value Hedge |  |  | Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item |
Hedging Instrument/ Hedged Item |  | Hedging Instrument |  |  | Hedged Item |  |  | Continuing Hedges |  |  | Hedge Accounting No Longer Applied |  |  | Asset |  |  | Asset |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Fair value hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  | $ | (323,884 | ) |  | $ | 323,884 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,282,243 |  |  | $ | 87,522 |
Hedge of net investment in foreign operation |  |  | (509,229 | ) |  |  | 509,229 |  |  |  | 673,005 |  |  |  | — |  |  |  | — |  |  |  | — |
|  | Change in Value Used for Calculating Hedge Ineffectiveness |  |  | Accumulated Gains or Losses in Other Equity |  |  | Carrying Amount of Hedged Item in Fair Value Hedge |  |  | Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item |
Hedging Instrument/ Hedged Item |  | Hedging Instrument |  |  | Hedged Item |  |  | Continuing Hedges |  |  | Hedge Accounting No Longer Applied |  |  | Asset |  |  | Asset |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Fair value hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Borrowings denominated in foreign currencies/ Financial assets at FVTPL |  | $ | (10,540 | ) |  | $ | 10,540 |  |  | $ | — |  |  | $ | — |  |  | $ | 74,568 |  |  | $ | 2,848 |
Hedge of net investment in foreign operation |  |  | (16,571 | ) |  |  | 16,571 |  |  |  | 21,901 |  |  |  | — |  |  |  | — |  |  |  | — |
Summary of Maturity Analysis for Non-derivative Financial Liabilities | December 31, 2021
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |  |  | 1 to 5 Years |  |  | More than 5 Years |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 52,353,176 |  |  | $ | 48,140,652 |  |  | $ | 10,216,253 |  |  | $ | 291,480 |  |  | $ | 114,201 |
Obligation under leases |  |  | 84,978 |  |  |  | 157,710 |  |  |  | 687,144 |  |  |  | 2,585,624 |  |  |  | 4,929,602 |
Floating interest rate liabilities |  |  | 12,565,548 |  |  |  | 5,180,527 |  |  |  | 13,416,893 |  |  |  | 112,493,242 |  |  |  | 7,494,670 |
Fixed interest rate liabilities |  |  | 10,262,781 |  |  |  | 3,093,668 |  |  |  | 12,978,593 |  |  |  | 43,555,458 |  |  |  | 5,479,867 |
|  | $ | 75,266,483 |  |  | $ | 56,572,557 |  |  | $ | 37,298,883 |  |  | $ | 158,925,804 |  |  | $ | 18,018,340 |
December 31, 2022
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |  |  | 1 to 5 Years |  |  | More than 5 Years |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 65,356,106 |  |  | $ | 33,887,460 |  |  | $ | 11,145,612 |  |  | $ | 20,498 |  |  | $ | 74,643 |
Obligation under leases |  |  | 120,733 |  |  |  | 201,686 |  |  |  | 790,427 |  |  |  | 2,685,977 |  |  |  | 5,147,266 |
Floating interest rate liabilities |  |  | 9,251,237 |  |  |  | 10,982,036 |  |  |  | 9,652,804 |  |  |  | 93,837,521 |  |  |  | 5,648,699 |
Fixed interest rate liabilities |  |  | 12,530,681 |  |  |  | 9,209,134 |  |  |  | 9,055,918 |  |  |  | 44,756,570 |  |  |  | 29,280 |
|  | $ | 87,258,757 |  |  | $ | 54,280,316 |  |  | $ | 30,644,761 |  |  | $ | 141,300,566 |  |  | $ | 10,899,888 |
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |  |  | 1 to 5 Years |  |  | More than 5 Years |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  | $ | 2,126,785 |  |  | $ | 1,102,748 |  |  | $ | 362,695 |  |  | $ | 667 |  |  | $ | 2,429 |
Obligation under leases |  |  | 3,929 |  |  |  | 6,563 |  |  |  | 25,722 |  |  |  | 87,406 |  |  |  | 167,500 |
Floating interest rate liabilities |  |  | 301,049 |  |  |  | 357,372 |  |  |  | 314,117 |  |  |  | 3,053,613 |  |  |  | 183,817 |
Fixed interest rate liabilities |  |  | 407,767 |  |  |  | 299,679 |  |  |  | 294,693 |  |  |  | 1,456,445 |  |  |  | 953 |
|  | $ | 2,839,530 |  |  | $ | 1,766,362 |  |  | $ | 997,227 |  |  | $ | 4,598,131 |  |  | $ | 354,699 |
Summary of Maturity Analysis for Derivative Financial Instruments |
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |
|  | NT$ |  |  | NT$ |  |  | NT$ |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |
Net settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | (21,379 | ) |  | $ | (1,410 | ) |  | $ | — |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 2,382,315 |  |  | $ | 6,817,411 |  |  | $ | 531,596 |
Outflows |  |  | (2,380,359 | ) |  |  | (6,784,689 | ) |  |  | (525,920 | )
|  |  | 1,956 |  |  |  | 32,722 |  |  |  | 5,676 |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 23,759,435 |  |  |  | 21,272,450 |  |  |  | 37,841,805 |
Outflows |  |  | (23,814,701 | ) |  |  | (21,314,442 | ) |  |  | (37,965,438 | )
|  |  | (55,266 | ) |  |  | (41,992 | ) |  |  | (123,633 | )
Target redemption forward contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 19,376 |  |  |  | 43,596 |  |  |  | 33,216 |
Outflows |  |  | (18,845 | ) |  |  | (42,401 | ) |  |  | (32,243 | )
|  |  | 531 |  |  |  | 1,195 |  |  |  | 973 |
|  | $ | (52,779 | ) |  | $ | (8,075 | ) |  | $ | (116,984 | )
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |
Net settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | (11,136 | ) |  | $ | 11,994 |  |  | $ | — |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 13,398,921 |  |  | $ | 4,688,786 |  |  | $ | 599,796 |
Outflows |  |  | (13,310,433 | ) |  |  | (4,687,958 | ) |  |  | (534,354 | )
|  |  | 88,488 |  |  |  | 828 |  |  |  | 65,442 |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 32,274,691 |  |  |  | 16,429,850 |  |  |  | 62,187,750 |
Outflows |  |  | (31,891,439 | ) |  |  | (15,016,775 | ) |  |  | (59,838,031 | )
|  |  | 383,252 |  |  |  | 1,413,075 |  |  |  | 2,349,719 |
|  | $ | 471,740 |  |  | $ | 1,413,903 |  |  | $ | 2,415,161 |
|  | On Demand or Less than 1 Month |  |  | 1 to 3 Months |  |  | 3 Months to 1 Year |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |
Net settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | (362 | ) |  | $ | 390 |  |  | $ | — |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 436,021 |  |  | $ | 152,580 |  |  | $ | 19,518 |
Outflows |  |  | (433,141 | ) |  |  | (152,553 | ) |  |  | (17,389 | )
|  |  | 2,880 |  |  |  | 27 |  |  |  | 2,129 |
Swap contracts |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  |  | 1,050,266 |  |  |  | 534,652 |  |  |  | 2,023,682 |
Outflows |  |  | (1,037,795 | ) |  |  | (488,668 | ) |  |  | (1,947,219 | )
|  |  | 12,471 |  |  |  | 45,984 |  |  |  | 76,463 |
|  | $ | 15,351 |  |  | $ | 46,011 |  |  | $ | 78,592 |
Summary of Disclosure of Detailed Information about Maturity Analysis of Obligation under Leases | Further information for maturity analysis of obligation under leases was as follows:
|  | Less than 1 Year |  |  | 1 to 5 Years |  |  | 5 to 10 Years |  |  | 10 to 15 Years |  |  | 15 to 20 Years |  |  | More than 20 Years |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Obligation under leases |  | $ | 929,832 |  |  | $ | 2,585,624 |  |  | $ | 1,731,995 |  |  | $ | 883,335 |  |  | $ | 802,765 |  |  | $ | 1,511,507 |
Further information for maturity analysis of obligation under leases was as follows:
|  | Less than 1 Year |  |  | 1 to 5 Years |  |  | 5 to 10 Years |  |  | 10 to 15 Years |  |  | 15 to 20 Years |  |  | More than 20 Years |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Obligation under leases |  | $ | 1,112,846 |  |  | $ | 2,685,977 |  |  | $ | 1,536,779 |  |  | $ | 939,751 |  |  | $ | 881,803 |  |  | $ | 1,788,933 |
|  | Less than 1 Year |  |  | 1 to 5 Years |  |  | 5 to 10 Years |  |  | 10 to 15 Years |  |  | 15 to 20 Years |  |  | More than 20 Years |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Obligation under leases |  | $ | 36,214 |  |  | $ | 87,406 |  |  | $ | 50,009 |  |  | $ | 30,581 |  |  | $ | 28,695 |  |  | $ | 58,215 |
Interest rate risk [member] |
Statement [LineItems] |
Summary of Interest Rate Risk | The carrying amounts of the Group’s financial assets and financial liabilities with exposure to interest rates at each balance sheet date were as follows:
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Fair value interest rate risk |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  | $ | 5,474,105 |  |  | $ | 16,434,562 |  |  | $ | 534,805 |
Financial liabilities |  |  | 76,206,394 |  |  |  | 91,152,265 |  |  |  | 2,966,231 |
Cash flow interest rate risk |  |  |  |  |  |  |  |  |  |  |  |
Financial assets |  |  | 69,654,969 |  |  |  | 41,964,775 |  |  |  | 1,365,596 |
Financial liabilities |  |  | 158,557,225 |  |  |  | 121,370,564 |  |  |  | 3,949,579 |
Measured at fair value on a recurring basis [member] |
Statement [LineItems] |
Summary of Fair Value of Financial Instruments |
| 1) | Fair value hierarchy
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | — |  |  | $ | 85,629 |  |  | $ | — |  |  | $ | 85,629 |
Forward exchange contracts |  |  | — |  |  |  | 23,373 |  |  |  | — |  |  |  | 23,373 |
Call option and put option of convertible bonds |  |  | — |  |  |  | 8,463 |  |  |  | — |  |  |  | 8,463 |
Target redemption forward contracts |  |  | — |  |  |  | 500 |  |  |  | — |  |  |  | 500 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted ordinary shares |  |  | 2,683,193 |  |  |  | — |  |  |  | — |  |  |  | 2,683,193 |
Private-placement funds |  |  | — |  |  |  | — |  |  |  | 1,322,686 |  |  |  | 1,322,686 |
Contingent considerations |  |  | — |  |  |  | — |  |  |  | 394,943 |  |  |  | 394,943 |
Unquoted preferred shares |  |  | — |  |  |  | — |  |  |  | 583,270 |  |  |  | 583,270 |
Open-end mutual funds |  |  | 334,223 |  |  |  | — |  |  |  | — |  |  |  | 334,223 |
|  | $ | 3,017,416 |  |  | $ | 117,965 |  |  | $ | 2,300,899 |  |  | $ | 5,436,280 |
Financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unquoted ordinary shares |  | $ | — |  |  | $ | — |  |  | $ | 820,779 |  |  | $ | 820,779 |
Quoted ordinary shares |  |  | 102,124 |  |  |  | — |  |  |  | — |  |  |  | 102,124 |
Unquoted preferred shares |  |  | — |  |  |  | — |  |  |  | 11,245 |  |  |  | 11,245 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Limited partnership |  | $ | — |  |  | $ | — |  |  | $ | 9,206 |  |  | $ | 9,206 |
Investments in debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unsecured subordinate corporate bonds |  |  | — |  |  |  | — |  |  |  | 1,076,458 |  |  |  | 1,076,458 |
Trade receivables, net |  |  | — |  |  |  | — |  |  |  | 6,092,462 |  |  |  | 6,092,462 |
|  | $ | 102,124 |  |  | $ | — |  |  | $ | 8,010,150 |  |  | $ | 8,112,274 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | — |  |  | $ | 360,797 |  |  | $ | — |  |  | $ | 360,797 |
Forward exchange contracts |  |  | — |  |  |  | 56,863 |  |  |  | — |  |  |  | 56,863 |
|  | $ | — |  |  | $ | 417,660 |  |  | $ | — |  |  | $ | 417,660 |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | — |  |  | $ | 3,205,828 |  |  | $ | — |  |  | $ | 3,205,828 |
Forward exchange contracts |  |  | — |  |  |  | 246,710 |  |  |  | — |  |  |  | 246,710 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted ordinary shares |  |  | 2,521,964 |  |  |  | — |  |  |  | — |  |  |  | 2,521,964 |
Private-placement funds |  |  | — |  |  |  | — |  |  |  | 1,599,932 |  |  |  | 1,599,932 |
Unquoted preferred shares |  |  | — |  |  |  | — |  |  |  | 628,156 |  |  |  | 628,156 |
Contingent considerations |  |  | — |  |  |  | — |  |  |  | 438,176 |  |  |  | 438,176 |
Open-end mutual funds |  |  | 293,385 |  |  |  | — |  |  |  | — |  |  |  | 293,385 |
|  | $ | 2,815,349 |  |  | $ | 3,452,538 |  |  | $ | 2,666,264 |  |  | $ | 8,934,151 |
Financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unquoted ordinary shares |  | $ | — |  |  | $ | — |  |  | $ | 419,491 |  |  | $ | 419,491 |
Quoted ordinary shares |  |  | 45,683 |  |  |  | — |  |  |  | — |  |  |  | 45,683 |
Unquoted preferred shares |  |  | — |  |  |  | — |  |  |  | 13,883 |  |  |  | 13,883 |
Limited partnership |  |  | — |  |  |  | — |  |  |  | 3,502 |  |  |  | 3,502 |
Investments in debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unsecured subordinate corporate bonds |  |  | — |  |  |  | — |  |  |  | 1,059,712 |  |  |  | 1,059,712 |
Trade receivables, net |  |  | — |  |  |  | — |  |  |  | 5,402,714 |  |  |  | 5,402,714 |
|  | $ | 45,683 |  |  | $ | — |  |  | $ | 6,899,302 |  |  | $ | 6,944,985 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | — |  |  | $ | 543,547 |  |  | $ | — |  |  | $ | 543,547 |
Forward exchange contracts |  |  | — |  |  |  | 83,213 |  |  |  | — |  |  |  | 83,213 |
|  | $ | — |  |  | $ | 626,760 |  |  | $ | — |  |  | $ | 626,760 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | — |  |  | $ | 104,323 |  |  | $ | — |  |  | $ | 104,323 |
Forward exchange contracts |  |  | — |  |  |  | 8,028 |  |  |  | — |  |  |  | 8,028 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Quoted ordinary shares |  |  | 82,069 |  |  |  | — |  |  |  | — |  |  |  | 82,069 |
Private-placement funds |  |  | — |  |  |  | — |  |  |  | 52,064 |  |  |  | 52,064 |
Unquoted preferred shares |  |  | — |  |  |  | — |  |  |  | 20,441 |  |  |  | 20,441 |
Contingent considerations |  |  | — |  |  |  | — |  |  |  | 14,259 |  |  |  | 14,259 |
Open-end mutual funds |  |  | 9,547 |  |  |  | — |  |  |  | — |  |  |  | 9,547 |
|  | $ | 91,616 |  |  | $ | 112,351 |  |  | $ | 86,764 |  |  | $ | 290,731 |
Financial assets at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments in equity instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unquoted ordinary shares |  | $ | — |  |  | $ | — |  |  | $ | 13,651 |  |  | $ | 13,651 |
Quoted ordinary shares |  |  | 1,486 |  |  |  | — |  |  |  | — |  |  |  | 1,486 |
Unquoted preferred shares |  |  | — |  |  |  | — |  |  |  | 452 |  |  |  | 452 |
Limited partnership |  |  | — |  |  |  | — |  |  |  | 114 |  |  |  | 114 |
Investments in debt instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unsecured subordinate corporate bonds |  |  | — |  |  |  | — |  |  |  | 34,485 |  |  |  | 34,485 |
Trade receivables, net |  |  | — |  |  |  | — |  |  |  | 175,812 |  |  |  | 175,812 |
|  | $ | 1,486 |  |  | $ | — |  |  | $ | 224,514 |  |  | $ | 226,000 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | — |  |  | $ | 17,688 |  |  | $ | — |  |  | $ | 17,688 |
Forward exchange contracts |  |  | — |  |  |  | 2,708 |  |  |  | — |  |  |  | 2,708 |
|  | $ | — |  |  | $ | 20,396 |  |  | $ | — |  |  | $ | 20,396 |

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