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Inventories | 12 Months Ended
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Dec. 31, 2022
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Inventories |
11. | INVENTORIES
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Finished goods |  | $ | 8,454,783 |  |  | $ | 12,628,314 |  |  | $ | 410,944 |
Work in process |  |  | 7,950,743 |  |  |  | 8,821,890 |  |  |  | 287,078 |
Raw materials |  |  | 46,978,647 |  |  |  | 61,672,903 |  |  |  | 2,006,928 |
Supplies |  |  | 3,339,042 |  |  |  | 3,344,968 |  |  |  | 108,850 |
Raw materials and supplies in transit |  |  | 1,109,766 |  |  |  | 869,400 |  |  |  | 28,292 |
|  | $ | 67,832,981 |  |  | $ | 87,337,475 |  |  | $ | 2,842,092 |
The cost of inventories recognized as operating costs for the years ended December 31, 2020, 2021 and 2022 were NT$398,068,260 thousand, NT$458,345,579 thousand and NT$534,314,001 thousand (US$17,387,374 thousand), respectively, which included write-downs of inventories at NT$1,493,793 thousand, NT$647,946 thousand and NT$2,031,485 thousand (US$66,108 thousand), respectively.

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- Definition The entire disclosure for inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS02_g36-39__IAS02_g36-39_TI -URIDate 2022-03-24 + Details
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