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Lease Arrangements (Tables)

12 Months Ended

Dec. 31, 2022

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Summary of Right-of-Use Assets

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 improvements			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

Summary of Lease Liabilities

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

Summary of Land and Buildings Improvements

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

Summary of Other Related Lease Information

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

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The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2022-03-24
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