Disposal of Subsidiaries (Tables)

12 Months Ended

Dec. 31, 2022

Analysis of assets and liabilities on the date control was lost


	2020			2021
	SF			GAPT Holding and ASEKS
	NT$			NT$

Current Assets
Cash and cash equivalent	$	200,347		$	2,625,715
Trade and other receivables		318,425			4,505,531
Inventories		239,865			2,284,880
Other current assets		111,913			1,215,992
Non-Current Assets
Property, plant and equipment		7,546,413			16,693,129
Right-of-use assets		812,861			181,855
Investment property		—			787,250
Goodwill		—			310,711
Deferred tax assets		298,217			659,972
Other non-current assets		43,482			308,500
Current Liabilities
Short-term borrowings		—			(2,443,005	)
Trade and other payables		(1,739,330	)		(5,949,592	)
Current portion of long-term borrowings		(1,746,000	)		—
Other current liabilities		(24,564	)		(647,027	)
Non-Current Liabilities
Long-term borrowings		(2,947,682	)		—
Deferred tax liabilities		(796	)		(200,899	)
Lease liabilities – non-current		—			(8,150	)
Other non-current liabilities		—			(156,863	)


Net assets disposed of	$	3,113,151		$	20,167,999

Gain on disposal of subsidiaries


	2020			2021
	SF			GAPT Holding and ASEKS
	NT$			NT$

Total consideration (paid in cash)	$	4,078,844		$	36,939,133
Net assets disposed of		(3,113,151	)		(20,167,999	)
Reclassification of accumulated exchange difference from equity to profit or loss due to the loss of control		(162,940	)		569,284


Gain on disposals	$	802,753		$	17,340,418

Net cash inflow on disposals of subsidiaries


	2020			2021
	SF			GAPT Holding and ASEKS
	NT$			NT$

Consideration received in cash and cash equivalents	$	4,078,844		$	36,939,133
Less: Cash and cash equivalent balances disposed of		(200,347	)		(2,625,715	)
Other receivables (the outstanding receivables of consideration, net of relevant expenditure)		(161,458	)		(10,533,600	)


	$	3,717,039		$	23,779,818