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Cash Flow Information (Tables) | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Summary of Non-cash Investing Activities |
| a. | Non-cash investing activities
In addition to other notes, the Group entered into the following investing activities which include both cash and non-cash items for the years ended December 31, 2020, 2021 and 2022:
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Payments for property, plant and equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Purchase of property, plant and equipment |  | $ | 59,024,201 |  |  | $ | 74,417,541 |  |  | $ | 75,800,574 |  |  | $ | 2,466,664 |
Increase (decrease) in other non-current assets |  |  | 78,291 |  |  |  | 1,184,927 |  |  |  | (5,480 | ) |  |  | (178 | )
Decrease (increase) in other payables |  |  | 3,029,162 |  |  |  | (4,671,228 | ) |  |  | (3,096,926 | ) |  |  | (100,779 | )
Capitalized borrowing costs |  |  | (54,208 | ) |  |  | (25,581 | ) |  |  | (58,263 | ) |  |  | (1,896 | )
|  | $ | 62,077,446 |  |  | $ | 70,905,659 |  |  | $ | 72,639,905 |  |  | $ | 2,363,811 |
Proceeds from disposal of property, plant and equipment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Consideration from disposal of property, plant and equipment |  | $ | 5,184,925 |  |  | $ | 1,128,850 |  |  | $ | 612,213 |  |  | $ | 19,922 |
Decrease (increase) in other non-current assets |  |  | — |  |  |  | (134,760 | ) |  |  | 134,760 |  |  |  | 4,385 |
Decrease (increase) in other receivables |  |  | (735,812 | ) |  |  | 610,912 |  |  |  | 2,784 |  |  |  | 91 |
|  | $ | 4,449,113 |  |  | $ | 1,605,002 |  |  | $ | 749,757 |  |  | $ | 24,398 |
Change in Liabilities Arising From Financing Activities |
| b. | Changes in liabilities arising from financing activities
For the year ended December 31, 2020
|  | Short-term Borrowings (including financial liabilities for hedging) |  |  | Bonds Payable |  |  | Long-term Borrowings |  |  | Lease Liabilities |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1, 2020 |  | $ | 40,572,329 |  |  | $ | 36,522,155 |  |  | $ | 141,078,598 |  |  | $ | 5,808,924 |  |  | $ | 223,982,006 |
Net financing cash flows |  |  | (1,502,323 | ) |  |  | 19,717,149 |  |  |  | (26,500,139 | ) |  |  | (844,357 | ) |  |  | (9,129,670 | )
Interest under operating activities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 111 |  |  |  | 111 |
Rent expense under operating activities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (7,729 | ) |  |  | (7,729 | )
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Additions to lease liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 584,642 |  |  |  | 584,642 |
Amortization of issuance cost |  |  | — |  |  |  | 14,250 |  |  |  | 156,982 |  |  |  | — |  |  |  | 171,232 |
Lease modifications |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (289,687 | ) |  |  | (289,687 | )
Short-term borrowings transferred to long-term borrowings |  |  | (3,850,000 | ) |  |  | — |  |  |  | 3,850,000 |  |  |  | — |  |  |  | — |
Adjustments for government subsidy |  |  | — |  |  |  | — |  |  |  | 41,650 |  |  |  | — |  |  |  | 41,650 |
Acquisition of subsidiaries (Note 29) |  |  | 356,417 |  |  |  | — |  |  |  | — |  |  |  | 633,606 |  |  |  | 990,023 |
Disposal of subsidiaries (Note 30) |  |  | — |  |  |  | — |  |  |  | (4,693,682 | ) |  |  | (670 | ) |  |  | (4,694,352 | )
Effects of foreign currency exchange |  |  | (978,565 | ) |  |  | — |  |  |  | (1,542,685 | ) |  |  | (9,010 | ) |  |  | (2,530,260 | )
Balance at December 31, 2020 |  | $ | 34,597,858 |  |  | $ | 56,253,554 |  |  | $ | 112,390,724 |  |  | $ | 5,875,830 |  |  | $ | 209,117,966 |
For the year ended December 31, 2021 |
|  | Short-term Borrowings (including financial liabilities for hedging) |  |  | Bonds Payable |  |  | Long-term Borrowings (including financial liabilities for hedging) |  |  | Lease Liabilities |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1, 2021 |  | $ | 34,597,858 |  |  | $ | 56,253,554 |  |  | $ | 112,390,724 |  |  | $ | 5,875,830 |  |  | $ | 209,117,966 |
Net financing cash flows |  |  | 10,043,398 |  |  |  | (3,719,057 | ) |  |  | 16,018,825 |  |  |  | (907,403 | ) |  |  | 21,435,763 |
Interest under operating activities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 800 |  |  |  | 800 |
Rent expense under operating activities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (184 | ) |  |  | (184 | )
Equity components of convertible bonds and embedded derivative liability |  |  | — |  |  |  | (399,955 | ) |  |  | — |  |  |  | — |  |  |  | (399,955 | )
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Additions to lease liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,037,665 |  |  |  | 2,037,665 |
Amortization of issuance cost |  |  | — |  |  |  | 126,283 |  |  |  | 224,979 |  |  |  | — |  |  |  | 351,262 |
Convertible bonds issued by subsidiaries and converted to ordinary shares |  |  | — |  |  |  | (102 | ) |  |  | — |  |  |  | — |  |  |  | (102 | )
Lease modifications |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (58,799 | ) |  |  | (58,799 | )
Acquisition of subsidiaries (Note 29) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 180,745 |  |  |  | 180,745 |
Disposal of subsidiaries (Note 30) |  |  | (2,443,005 | ) |  |  | — |  |  |  | — |  |  |  | (32,655 | ) |  |  | (2,475,660 | )
Reclassification |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 380,292 |  |  |  | 380,292 |
Effects of foreign currency exchange |  |  | (1,161,822 | ) |  |  | 6,614 |  |  |  | (2,162,038 | ) |  |  | (76,407 | ) |  |  | (3,393,653 | )
Balance at December 31, 2021 |  | $ | 41,036,429 |  |  | $ | 52,267,337 |  |  | $ | 126,472,490 |  |  | $ | 7,399,884 |  |  | $ | 227,176,140 |
For the year ended December 31, 2022
|  | Short-term Borrowings (including financial liabilities for hedging) |  |  | Bonds Payable |  |  | Long-term Borrowings (including financial liabilities for hedging) |  |  | Lease Liabilities |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Balance at January 1, 2022 |  | $ | 41,036,429 |  |  | $ | 52,267,337 |  |  | $ | 126,472,490 |  |  | $ | 7,399,884 |  |  | $ | 227,176,140 |
Net financing cash flows |  |  | 1,866,253 |  |  |  | (3,539,423 | ) |  |  | (29,516,421 | ) |  |  | (1,035,019 | ) |  |  | (32,224,610 | )
Interest under operating activities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,394 |  |  |  | 1,394 |
Rent expense under operating activities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1,904 | ) |  |  | (1,904 | )
Equity components of convertible bonds and embedded derivative liability |  |  | — |  |  |  | (1,092,004 | ) |  |  | — |  |  |  | — |  |  |  | (1,092,004 | )
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Additions to lease liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,379,342 |  |  |  | 1,379,342 |
Amortization of issuance cost |  |  | — |  |  |  | 182,759 |  |  |  | 114,687 |  |  |  | — |  |  |  | 297,446 |
Convertible bonds issued by subsidiaries and converted to ordinary shares |  |  | — |  |  |  | (171 | ) |  |  | — |  |  |  | — |  |  |  | (171 | )
Lease modifications |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (117,549 | ) |  |  | (117,549 | )
Adjustments for government subsidy |  |  | — |  |  |  | — |  |  |  | (46,672 | ) |  |  | — |  |  |  | (46,672 | )
Long-term borrowings transferred to short-term borrowings |  |  | 1,522,294 |  |  |  | — |  |  |  | (1,522,294 | ) |  |  | — |  |  |  | — |
Effects of foreign currency exchange |  |  | 2,306,154 |  |  |  | 31,826 |  |  |  | 4,487,661 |  |  |  | 82,339 |  |  |  | 6,907,980 |
Balance at December 31, 2022 |  | $ | 46,731,130 |  |  | $ | 47,850,324 |  |  | $ | 99,989,451 |  |  | $ | 7,708,487 |  |  | $ | 202,279,392 |
|  | Short-term Borrowings (including financial liabilities for hedging) |  |  | Bonds Payable |  |  | Long-term Borrowings (including financial liabilities for hedging) |  |  | Lease Liabilities |  |  | Total |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Balance at January 1, 2022 |  | $ | 1,335,387 |  |  | $ | 1,700,857 |  |  | $ | 4,115,603 |  |  | $ | 240,803 |  |  | $ | 7,392,650 |
Net financing cash flows |  |  | 60,731 |  |  |  | (115,178 | ) |  |  | (960,509 | ) |  |  | (33,681 | ) |  |  | (1,048,637 | )
Interest under operating activities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 45 |  |  |  | 45 |
Rent expense under operating activities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (62 | ) |  |  | (62 | )
Equity components of convertible bonds and embedded derivative liability |  |  | — |  |  |  | (35,535 | ) |  |  | — |  |  |  | — |  |  |  | (35,535 | )
Non-cash changes |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Additions to lease liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 44,886 |  |  |  | 44,886 |
Amortization of issuance cost |  |  | — |  |  |  | 5,947 |  |  |  | 3,732 |  |  |  | — |  |  |  | 9,679 |
Convertible bonds issued by subsidiaries and converted to ordinary shares |  |  | — |  |  |  | (6 | ) |  |  | — |  |  |  | — |  |  |  | (6 | )
Lease modifications |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (3,825 | ) |  |  | (3,825 | )
Adjustments for government subsidy |  |  | — |  |  |  | — |  |  |  | (1,519 | ) |  |  | — |  |  |  | (1,519 | )
Long-term borrowings transferred to short-term borrowings |  |  | 49,538 |  |  |  | — |  |  |  | (49,538 | ) |  |  | — |  |  |  | — |
Effects of foreign currency exchange |  |  | 75,045 |  |  |  | 1,036 |  |  |  | 146,037 |  |  |  | 2,680 |  |  |  | 224,798 |
Balance at December 31, 2022 |  | $ | 1,520,701 |  |  | $ | 1,557,121 |  |  | $ | 3,253,806 |  |  | $ | 250,846 |  |  | $ | 6,582,474 |
| c. | Total taxes paid
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Operating activities |  | $ | 5,536,077 |  |  | $ | 7,423,947 |  |  | $ | 14,250,527 |  |  | $ | 463,733 |
Investing activities |  |  | — |  |  |  | 570,700 |  |  |  | 842,440 |  |  |  | 27,414 |
|  | $ | 5,536,077 |  |  | $ | 7,994,647 |  |  | $ | 15,092,967 |  |  | $ | 491,147 |

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