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Lease Arrangements
 12 Months Ended
Dec. 31, 2022
Text block [abstract]  
Lease Arrangements
16.
LEASE ARRANGEMENTS
 
  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  
   
 
 
    
 
 
    
 
 
     
 
 
  
The amounts disclosed above with respect to the
right-of-use
assets did not include the
right-of-use
assets that meet the definition of investment properties.
 
  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  
   
 
 
    
 
 
    
 
 
  
 
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  
 
  c.
Material
lease-in
activities and terms
The Group leases land and buildings for the use of plants and offices with remaining lease terms of
1-52
years and
1-28
years, respectively. For the leasehold land located in the R.O.C., the Group has extension options at the expiry of the lease periods. However, the government has the right to adjust the lease payments on the basis of changes in announced land value prices and also has the right to terminate the lease contract under certain circumstances. The Group does not have bargain purchase options to acquire the leasehold land and buildings at the expiry of the lease periods. In addition, the Group is prohibited from subleasing or transferring all or any portion of the underlying assets without the lessor’s consent.
 
  d.
Subleases
In addition to the sublease transactions described in Note 17, the Group did not have other sublease transactions.
 
  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  
   
 
 
    
 
 
    
 
 
  
The Group elected to apply the recognition exemption for qualifying short-term leases and
low-value
asset leases and, therefore, did not recognize
right-of-use
assets and lease liabilities for these leases.