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Investments Accounted for Using the Equity Method (Tables) | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Summary of 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 |
Summary of Investments in Associates Accounted for using the Equity Method |
| 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%
Summary of Fair Values of Investments in Associates with Available Published Price Quotation |
| 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 |
Summary of Aggregate Information of Associates that are Not Individually Material |
| 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 | )
Summary Of Investments In Joint Ventures Accounted For Using The Equity Method And Summary Of Aggregate Information Of The Joint Venture That Is Not Individually Material |
| 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 | %
| 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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