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Goodwill (Tables)

12 Months Ended

Dec. 31, 2022

Text block [abstract]

Summary of Goodwill

For the year ended December

31, 2020


		Cost				Accumulated impairment				Carrying amount
		NT$				NT$				NT$

Balance at January 1, 2020		$	52,612,549			$	2,414,113			$	50,198,436
Acquisition through business combinations (Note 29)			2,567,842				—				2,567,842
Effect of foreign currency exchange differences			(57,225	)			—				(57,225	)


Balance at December 31, 2020		$	55,123,166			$	2,414,113			$	52,709,053

For the year ended December

31, 2021


		Cost				Accumulated impairment				Carrying amount
		NT$				NT$				NT$

Balance at January 1, 2021		$	55,123,166			$	2,414,113			$	52,709,053
Disposal of subsidiaries (Note 30)			(310,711	)			—				(310,711	)
Effect of foreign currency exchange differences			(325,929	)			—				(325,929	)


Balance at December 31 , 2021		$	54,486,526			$	2,414,113			$	52,072,413

For the year ended December

31, 2022


		Cost				Accumulated impairment				Carrying amount
		NT$				NT$				NT$

Balance at January 1, 2022		$	54,486,526			$	2,414,113			$	52,072,413
Effect of foreign currency exchange differences			240,986				—				240,986


Balance at December 31, 2022		$	54,727,512			$	2,414,113			$	52,313,399


		Cost				Accumulated Impairment				Carrying Amount
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)

Balance at January 1, 2022		$	1,773,073			$	78,559			$	1,694,514
Effect of foreign currency exchange differences			7,842				—				7,842


Balance at December 31, 2022		$	1,780,915			$	78,559			$	1,702,356

Summary of Carrying Amounts of Goodwill Allocated to Cash-generating Units


		December 31
		2021				2022
Cash-generating units		NT$				NT$				US$ (Note 4)

Packaging segment		$	35,412,424			$	35,427,102			$	1,152,851
Testing segment			13,304,040				13,414,275				436,521
EMS segment			3,207,848				3,323,920				108,165
Others			148,101				148,101				4,819


		$	52,072,413			$	52,313,399			$	1,702,356