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Lease Arrangements (Tables) | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Summary of Right-of-Use Assets |
| a. | Right-of-use assets
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Carrying amounts |  |  |  |  |  |  |  |  |  |  |  |
Land |  | $ | 6,093,518 |  |  | $ | 7,342,703 |  |  | $ | 238,942 |
Buildings and improvements |  |  | 3,663,682 |  |  |  | 3,411,750 |  |  |  | 111,023 |
Machinery and equipment |  |  | 880,443 |  |  |  | 237,260 |  |  |  | 7,721 |
Other equipment |  |  | 42,619 |  |  |  | 69,070 |  |  |  | 2,248 |
|  | $ | 10,680,262 |  |  | $ | 11,060,783 |  |  | $ | 359,934 |
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Additions to right-of-use assets |  | $ | 702,996 |  |  | $ | 3,239,770 |  |  | $ | 2,140,942 |  |  | $ | 69,669 |
Depreciation charge for right-of-use assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land |  | $ | 214,682 |  |  | $ | 217,674 |  |  | $ | 236,673 |  |  | $ | 7,702 |
Buildings and improveme n ts |  |  | 370,458 |  |  |  | 509,746 |  |  |  | 660,276 |  |  |  | 21,486 |
Machinery and equipment |  |  | 335,039 |  |  |  | 356,052 |  |  |  | 538,639 |  |  |  | 17,528 |
Other equipment |  |  | 26,701 |  |  |  | 31,478 |  |  |  | 32,452 |  |  |  | 1,056 |
|  | $ | 946,880 |  |  | $ | 1,114,950 |  |  | $ | 1,468,040 |  |  | $ | 47,772 |
Summary of Lease Liabilities |
| b. | Lease liabilities
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Carrying amounts |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | 809,536 |  |  | $ | 979,612 |  |  | $ | 31,878 |
Non-current |  | $ | 6,590,348 |  |  | $ | 6,728,875 |  |  | $ | 218,968 |
Summary of Land and Buildings Improvements | The Group’s lease liabilities were mainly from land and buildings and improvements. The range of discount rates for lease liabilities was as follows:
|  | December 31 |
|  | 2021 |  |  | 2022 |
Land (%) |  |  | 0.54-8.00 |  |  |  | 0.54-8.00 |
Buildings and improvements (%) |  |  | 0.45-8.84 |  |  |  | 0.45-8.84 |
Summary of Other Related Lease Information |
| e. | Other lease information
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Expenses relating to short-term leases |  | $ | 814,235 |  |  | $ | 431,613 |  |  | $ | 14,045 |
Expenses relating to low-value assets leases |  | $ | 5,080 |  |  | $ | 3,242 |  |  | $ | 105 |
Expenses relating to variable lease payments not included in the measurement of lease liabilities |  | $ | 61,141 |  |  | $ | 126,584 |  |  | $ | 4,119 |
Total cash outflow for leases |  | $ | 2,909,157 |  |  | $ | 2,494,384 |  |  | $ | 81,171 |

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