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Consolidated Statements of Cash Flows
$ in Thousands, $ in Thousands
 12 Months Ended
Dec. 31, 2022
TWD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
TWD ($)
Dec. 31, 2020
TWD ($)
CASH FLOWS FROM OPERATING ACTIVITIES        
Profit before income tax $ 81,763,628 $ 2,660,711 $ 80,193,769 $ 35,768,798
Adjustments for:        
Depreciation expense 51,520,810 1,676,564 50,470,157 47,525,688
Amortization expense 3,931,079 127,923 4,054,120 3,733,377
Net loss (gain) on fair value change of financial assets and liabilities at fair value through profit or loss (4,107,745) (133,672) 1,490,005 71,848
Finance costs 4,009,782 130,484 2,831,307 3,459,511
Interest income (654,747) (21,306) (542,329) (520,783)
Dividend income (278,381) (9,059) (289,852) (150,715)
Share based compensations 989,843 32,211 699,211 955,575
Share of profit of associates and joint ventures (1,185,377) (38,574) (899,700) (547,612)
Gain on disposal of property, plant and equipment (113,356) (3,689) (71,770) (460,868)
Loss (gain) on disposal of investments accounted for using the equity method (80,317) (2,614) 67,482 (91,297)
Impairment loss recognized on financial assets 119,974 3,904 4,718  
Reversal of impairment loss recognized on financial assets       (56,950)
Impairment loss recognized on non-financial assets 2,359,055 76,767 774,712 2,486,066
Gain on disposal of subsidiaries     (17,340,418) (802,753)
Gain from bargain purchase - acquisition of subsidiary     (33,114)  
Net loss (gain) on foreign currency exchange 6,318,273 205,606 (1,668,522) (2,543,821)
Others 6,766 220 (74,356) (295,859)
Changes in operating assets and liabilities        
Financial assets mandatorily at fair value through profit or loss 7,070,941 230,099 2,174,012 2,188,285
Contract assets (123,964) (4,034) (1,345,069) 1,113,950
Trade receivables 754,156 24,541 (27,957,812) (9,396,304)
Other receivables (1,953,605) (63,573) (354,849) (773,411)
Inventories (21,669,101) (705,145) (23,325,588) (13,559,192)
Other current assets 20,864 679 (819,252) 366,237
Other financial assets (3,476,090) (113,117) (811,510)  
Other operating activities assets (606,418) (19,734) 26,306 (14,396)
Financial liabilities held for trading (5,928,083) (192,908) (3,814,095) (2,763,864)
Trade payables (5,456,906) (177,576) 13,654,819 14,032,779
Other payables 7,047,162 229,325 5,938,081 3,601,102
Other current liabilities 1,592,098 51,809 5,552,277 23,520
Other operating activities liabilities 5,265,384 171,344 2,017,904 (301,838)
Cash generated from operations 127,135,725 4,137,186 90,600,644 83,047,073
Interest received 652,679 21,239 527,551 479,900
Dividend received 957,611 31,162 655,537 512,287
Interest paid (3,494,516) (113,717) (2,625,883) (3,442,545)
Income tax paid (14,250,527) (463,733) (7,423,947) (5,536,077)
Net cash generated from operating activities 111,000,972 3,612,137 81,733,902 75,060,638
CASH FLOWS FROM INVESTING ACTIVITIES        
Purchase of financial assets at fair value through other comprehensive income (20,000) (651) (32,246) (259,168)
Proceeds from sale of financial assets at fair value through other comprehensive income     672 20,686
Return of capital from financial assets at fair value through other comprehensive income 63,051 2,052 14,201 84,186
Proceeds from sale of financial assets at amortized cost     26,531  
Acquisition of associates and joint ventures (117,589) (3,826) (226,560) (186,071)
Proceeds from disposal of investments accounted for using the equity method       2,271,618
Net cash outflow on acquisition of subsidiaries     (180,718) (8,745,638)
Proceeds from disposal of subsidiaries     23,941,276 3,717,039
Return of capital by investee accounted for using the equity method       125,005
Payments for property, plant and equipment (72,639,905) (2,363,811) (70,905,659) (62,077,446)
Proceeds from disposal of property, plant and equipment 749,757 24,398 1,605,002 4,449,113
Payments for intangible assets (382,767) (12,456) (1,069,866) (982,655)
Proceeds from disposal of intangible assets 4,932 161 1,421 8,353
Payments for right-of-use assets (682,602) (22,213) (956,218) (118,354)
Payments for investment properties (114,786) (3,735)   (6,352)
Increase in other financial assets (268,205) (8,728) (372,091) (822,959)
Decrease in other financial assets 252,845 8,228 447,665 1,083,934
Increase in other non-current assets (267,003) (8,689) (1,416,675) (1,338,269)
Decrease in other non-current assets 280,916 9,141 324,270 1,244,650
Income tax paid (842,440) (27,414) (570,700)  
Proceeds from disposal of right-of-use assets     278,126 585,902
Other investing activities items 31,922 1,039   123
Net cash used in investing activities (73,951,874) (2,406,504) (49,091,569) (60,946,303)
CASH FLOWS FROM FINANCING ACTIVITIES        
Proceeds from short-term borrowings 1,866,253 60,731 10,043,398  
Repayment of short-term borrowings       (1,502,323)
Proceeds from bonds offering 6,365,377 207,139 3,280,943 19,967,149
Repayment of bonds payable (9,904,800) (322,317) (7,000,000) (250,000)
Proceeds from long-term borrowings 214,642,236 6,984,778 190,192,666 180,020,420
Repayment of long-term borrowings (244,158,657) (7,945,287) (174,173,841) (206,520,559)
Repayment of the principle portion of lease liabilities (1,035,019) (33,681) (907,403) (844,357)
Dividends paid (29,990,842) (975,947) (18,082,500) (8,520,982)
Proceeds from exercise of employee share options 1,069,255 34,795 2,727,915 1,934,530
Payments for buy-back of ordinary shares (205,608) (6,691) (5,529,255)  
Decrease in non-controlling interests (1,108,010) (36,056) (6,400,212) (6,291,089)
Other financing activities items 1,009 33 (22,557) 11,867
Net cash used in financing activities (62,458,806) (2,032,503) (5,870,846) (21,995,344)
EFFECTS OF EXCHANGE RATE CHANGES ON THE BALANCE OF CASH AND CASH EQUIVALENTS HELD IN FOREIGN CURRENCY 7,376,757 240,051 (2,236,213) (711,795)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (18,032,951) (586,819) 24,535,274 (8,592,804)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF THE YEAR 76,073,345 2,475,540 51,538,071 60,130,875
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR $ 58,040,394 $ 1,888,721 $ 76,073,345 $ 51,538,071