Investments Accounted for Using the Equity Method (Tables)

12 Months Ended

Dec. 31, 2022


	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

Investments in associates

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

At each balance sheet date, the total percentages of ownership held by the Group were as follows:

Fair values (Level 1) of investments in associates with available published price quotation are summarized as follows:

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	)

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

At each balance sheet date, the percentages of ownership held by the Group’s subsidiary were as follows:

Aggregate information of joint ventures that were not individually material