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Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2022

Text block [abstract]

Summary of Property, Plant and Equipment

The carrying amounts of each class of property, plant and equipment were as follows:

		December 31
		2021				2022
		NT$				NT$				US$ (Note 4)
Land		$	11,530,540			$	13,006,893			$	423,264
Buildings and improvements			79,273,937				91,623,291				2,981,558
Machinery and equipment			128,202,516				142,129,485				4,625,105
Other equipment			3,928,284				3,401,543				110,691
Construction in progress and machinery under installation			16,932,273				18,073,406				588,136
		$	239,867,550			$	268,234,618			$	8,728,754

For the year ended December 31, 2020

		Land				Buildings and Improvements				Machinery and Equipment				Other Equipment				Construction in Progress and Machinery under Installation				Total
		NT$				NT$				NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2020		$	10,333,822			$	153,972,960			$	376,745,448			$	18,755,116			$	16,637,561			$	576,444,907
Additions			—				86,409				695,561				47,137				58,195,094				59,024,201
Disposals			—				(365,758	)			(12,818,849	)			(2,419,423	)			(126,605	)			(15,730,635	)
Disposal of subsidiaries (Note 30)			—				(3,665,811	)			(3,223,448	)			(445,506	)			(792,543	)			(8,127,308	)
Reclassification			—				7,367,875				52,980,977				222,066				(60,032,844	)			538,074
Acquisitions through business combinations (Note 29)			167,136				1,680,497				4,445,789				722,490				53,828				7,069,740
Effect of foreign currency exchange differences			(42,998	)			(263,672	)			(2,456,999	)			(10,902	)			(81,026	)			(2,855,597	)
Balance at December 31, 2020		$	10,457,960			$	158,812,500			$	416,368,479			$	16,870,978			$	13,853,465			$	616,363,382
Accumulated depreciation and impairment
Balance at January 1, 2020		$	—			$	68,563,380			$	263,748,778			$	12,039,422			$	—			$	344,351,580
Depreciation expense			—				7,401,223				36,373,712				2,241,613				—				46,016,548
Impairment losses recognized			—				—				981,535				10,738				—				992,273
Disposals			—				(300,832	)			(8,306,990	)			(2,398,756	)			—				(11,006,578	)
Disposal of subsidiaries (Note 30)			—				(153,002	)			(345,834	)			(82,059	)			—				(580,895	)
Reclassification			—				3,462				497,230				(188,844	)			—				311,848
Acquisitions through business combinations (Note 29)			—				548,190				3,049,895				588,935				—				4,187,020
Effect of foreign currency exchange differences			—				(63,778	)			(2,169,644	)			(40,389	)			—				(2,273,811	)
Balance at December 31, 2020		$	—			$	75,998,643			$	293,828,682			$	12,170,660			$	—			$	381,997,985

For the year ended December 31, 2021

		Land				Buildings and Improvements				Machinery and Equipment				Other Equipment				Construction in Progress and Machinery under Installation				Total
		NT$				NT$				NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2021		$	10,457,960			$	158,812,500			$	416,368,479			$	16,870,978			$	13,853,465			$	616,363,382
Additions			1,126,012				2,718,507				1,332,497				135,439				69,105,086				74,417,541
Disposals			(2,400	)			(659,833	)			(10,999,274	)			(2,144,766	)			(32,960	)			(13,839,233	)
Disposal of subsidiaries (Note 30)			—				(12,344,067	)			(33,309,236	)			(1,247,326	)			(1,237,431	)			(48,138,060	)
Reclassification			393				5,038,562				53,856,444				1,181,455				(64,884,288	)			(4,807,434	)
Acquisitions through business combinations (Note 29)			—				5,284				28,282				3,108				4,852				41,526
Effect of foreign currency exchange differences			(51,425	)			(929,254	)			(3,788,594	)			(197,844	)			123,549				(4,843,568	)
Balance at December 31, 2021		$	11,530,540			$	152,641,699			$	423,488,598			$	14,601,044			$	16,932,273			$	619,194,154

		Land				Buildings and Improvements				Machinery and Equipment				Other Equipment				Construction in Progress and Machinery under Installation				Total
		NT$				NT$				NT$				NT$				NT$				NT$
Accumulated depreciation and impairment
Balance at January 1, 2021		$	—			$	75,998,643			$	293,828,682			$	12,170,660			$	—			$	381,997,985
Depreciation expense			—				7,620,561				39,147,076				1,836,523				—				48,604,160
Impairment losses recognized			—				15,915				105,815				5,036				—				126,766
Disposals			—				(565,551	)			(10,151,428	)			(2,065,174	)			—				(12,782,153	)
Disposal of subsidiaries (Note 30)			—				(5,369,867	)			(24,974,206	)			(1,100,858	)			—				(31,444,931	)
Reclassification			—				(3,924,490	)			142,234				(18,218	)			—				(3,800,474	)
Acquisitions through business combinations (Note 29)			—				241				1,067				2,452				—				3,760
Effect of foreign currency exchange differences			—				(407,690	)			(2,813,158	)			(157,661	)			—				(3,378,509	)
Balance at December 31, 2021		$	—			$	73,367,762			$	295,286,082			$	10,672,760			$	—			$	379,326,604

For the year ended December 31, 2022

		Land				Buildings and Improvements				Machinery and Equipment				Other Equipment				Construction in Progress and Machinery under Installation				Total
		NT$				NT$				NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2022		$	11,530,540			$	152,641,699			$	423,488,598			$	14,601,044			$	16,932,273			$	619,194,154
Additions			1,453,816				302,092				1,514,563				137,208				72,392,895				75,800,574
Disposals			(63,446	)			(1,129,046	)			(7,457,317	)			(1,176,897	)			(6,271	)			(9,832,977	)
Reclassification			—				19,150,796				51,716,057				560,828				(71,530,690	)			(103,009	)
Effect of foreign currency exchange differences			85,983				1,833,158				4,232,801				232,425				285,199				6,669,566
Balance at December 31, 2022		$	13,006,893			$	172,798,699			$	473,494,702			$	14,354,608			$	18,073,406			$	691,728,308
Accumulated depreciation and impairment
Balance at January 1, 2022		$	—			$	73,367,762			$	295,286,082			$	10,672,760			$	—			$	379,326,604
Depreciation expense			—				7,516,917				39,819,816				1,609,023				—				48,945,756
Impairment losses recognized			—				244,719				155,334				5,346				—				405,399
Disposals			—				(1,081,082	)			(7,114,817	)			(1,138,221	)			—				(9,334,120	)
Reclassification			—				198,534				365,180				(365,180	)			—				198,534
Effect of foreign currency exchange differences			—				928,558				2,853,622				169,337				—				3,951,517
Balance at December 31, 2022		$	—			$	81,175,408			$	331,365,217			$	10,953,065			$	—			$	423,493,690

		Land				Buildings and Improvements				Machinery and Equipment				Other Equipment				Construction in Progress and Machinery under Installation				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Cost
Balance at January 1, 2022		$	375,221			$	4,967,188			$	13,780,950			$	475,140			$	551,001			$	20,149,500
Additions			47,309				9,831				49,286				4,465				2,355,773				2,466,664
Disposals			(2,064	)			(36,741	)			(242,672	)			(38,298	)			(204	)			(319,979	)
Reclassification			—				623,195				1,682,917				18,250				(2,327,715	)			(3,353	)
Effect of foreign currency exchange differences			2,798				59,654				137,742				7,563				9,281				217,038
Balance at December 31, 2022		$	423,264			$	5,623,127			$	15,408,223			$	467,120			$	588,136			$	22,509,870
Accumulated depreciation and impairment
Balance at January 1, 2022		$	—			$	2,387,496			$	9,609,049			$	347,308			$	—			$	12,343,853
Depreciation expense			—				244,612				1,295,796				52,360				—				1,592,768
Impairment losses recognized			—				7,963				5,055				174				—				13,192
Disposals			—				(35,180	)			(231,527	)			(37,039	)			—				(303,746	)
Reclassification			—				6,461				11,884				(11,884	)			—				6,461
Effect of foreign currency exchange differences			—				30,217				92,861				5,510				—				128,588
Balance at December 31, 2022		$	—			$	2,641,569			$	10,783,118			$	356,429			$	—			$	13,781,116

Summary of Property, Plant and Equipment Useful Lives

Each class of property, plant and equipment was depreciated on a straight-line basis over the following useful lives:

Buildings and improvements
Main plant buildings			10-55 years
Cleanrooms			10-20 years
Others			3-24 years
Machinery and equipment			2-15 years
Other equipment			2-25 years

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Disclosure of detailed information about property plant and equipment estimated useful lives.

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The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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