Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2022

Text block [abstract]

Summary of Non-cash Investing Activities

Non-cash

investing activities

In addition to other notes, the Group entered into the following investing activities which include both cash and

non-cash

items for the years ended December 31, 2020, 2021 and 2022:


	For the Year Ended December 31
	2020			2021			2022
	NT$			NT$			NT$			US$ (Note 4)

Payments for property, plant and equipment
Purchase of property, plant and equipment	$	59,024,201		$	74,417,541		$	75,800,574		$	2,466,664
Increase (decrease) in other non-current assets		78,291			1,184,927			(5,480	)		(178	)
Decrease (increase) in other payables		3,029,162			(4,671,228	)		(3,096,926	)		(100,779	)
Capitalized borrowing costs		(54,208	)		(25,581	)		(58,263	)		(1,896	)


	$	62,077,446		$	70,905,659		$	72,639,905		$	2,363,811


Proceeds from disposal of property, plant and equipment
Consideration from disposal of property, plant and equipment	$	5,184,925		$	1,128,850		$	612,213		$	19,922
Decrease (increase) in other non-current assets		—			(134,760	)		134,760			4,385
Decrease (increase) in other receivables		(735,812	)		610,912			2,784			91


	$	4,449,113		$	1,605,002		$	749,757		$	24,398

Change in Liabilities Arising From Financing Activities

Changes in liabilities arising from financing activities

For the year ended December

31, 2020


	Short-term Borrowings (including financial liabilities for hedging)			Bonds Payable			Long-term Borrowings			Lease Liabilities			Total
	NT$			NT$			NT$			NT$			NT$

Balance at January 1, 2020	$	40,572,329		$	36,522,155		$	141,078,598		$	5,808,924		$	223,982,006
Net financing cash flows		(1,502,323	)		19,717,149			(26,500,139	)		(844,357	)		(9,129,670	)
Interest under operating activities		—			—			—			111			111
Rent expense under operating activities		—			—			—			(7,729	)		(7,729	)
Non-cash changes
Additions to lease liabilities		—			—			—			584,642			584,642
Amortization of issuance cost		—			14,250			156,982			—			171,232
Lease modifications		—			—			—			(289,687	)		(289,687	)
Short-term borrowings transferred to long-term borrowings		(3,850,000	)		—			3,850,000			—			—
Adjustments for government subsidy		—			—			41,650			—			41,650
Acquisition of subsidiaries (Note 29)		356,417			—			—			633,606			990,023
Disposal of subsidiaries (Note 30)		—			—			(4,693,682	)		(670	)		(4,694,352	)
Effects of foreign currency exchange		(978,565	)		—			(1,542,685	)		(9,010	)		(2,530,260	)


Balance at December 31, 2020	$	34,597,858		$	56,253,554		$	112,390,724		$	5,875,830		$	209,117,966

For the year ended December 31, 2021
	Short-term Borrowings (including financial liabilities for hedging)			Bonds Payable			Long-term Borrowings (including financial liabilities for hedging)			Lease Liabilities			Total
	NT$			NT$			NT$			NT$			NT$

Balance at January 1, 2021	$	34,597,858		$	56,253,554		$	112,390,724		$	5,875,830		$	209,117,966
Net financing cash flows		10,043,398			(3,719,057	)		16,018,825			(907,403	)		21,435,763
Interest under operating activities		—			—			—			800			800
Rent expense under operating activities		—			—			—			(184	)		(184	)
Equity components of convertible bonds and embedded derivative liability		—			(399,955	)		—			—			(399,955	)
Non-cash changes
Additions to lease liabilities		—			—			—			2,037,665			2,037,665
Amortization of issuance cost		—			126,283			224,979			—			351,262
Convertible bonds issued by subsidiaries and converted to ordinary shares		—			(102	)		—			—			(102	)
Lease modifications		—			—			—			(58,799	)		(58,799	)
Acquisition of subsidiaries (Note 29)		—			—			—			180,745			180,745
Disposal of subsidiaries (Note 30)		(2,443,005	)		—			—			(32,655	)		(2,475,660	)
Reclassification		—			—			—			380,292			380,292
Effects of foreign currency exchange		(1,161,822	)		6,614			(2,162,038	)		(76,407	)		(3,393,653	)


Balance at December 31, 2021	$	41,036,429		$	52,267,337		$	126,472,490		$	7,399,884		$	227,176,140

For the year ended December

31, 2022


	Short-term Borrowings (including financial liabilities for hedging)		Bonds Payable			Long-term Borrowings (including financial liabilities for hedging)			Lease Liabilities			Total
	NT$		NT$			NT$			NT$			NT$

Balance at January 1, 2022	$	41,036,429	$	52,267,337		$	126,472,490		$	7,399,884		$	227,176,140
Net financing cash flows		1,866,253		(3,539,423	)		(29,516,421	)		(1,035,019	)		(32,224,610	)
Interest under operating activities		—		—			—			1,394			1,394
Rent expense under operating activities		—		—			—			(1,904	)		(1,904	)
Equity components of convertible bonds and embedded derivative liability		—		(1,092,004	)		—			—			(1,092,004	)
Non-cash changes
Additions to lease liabilities		—		—			—			1,379,342			1,379,342
Amortization of issuance cost		—		182,759			114,687			—			297,446
Convertible bonds issued by subsidiaries and converted to ordinary shares		—		(171	)		—			—			(171	)
Lease modifications		—		—			—			(117,549	)		(117,549	)
Adjustments for government subsidy		—		—			(46,672	)		—			(46,672	)
Long-term borrowings transferred to short-term borrowings		1,522,294		—			(1,522,294	)		—			—
Effects of foreign currency exchange		2,306,154		31,826			4,487,661			82,339			6,907,980


Balance at December 31, 2022	$	46,731,130	$	47,850,324		$	99,989,451		$	7,708,487		$	202,279,392


	Short-term Borrowings (including financial liabilities for hedging)		Bonds Payable			Long-term Borrowings (including financial liabilities for hedging)			Lease Liabilities			Total
	US$ (Note 4)		US$ (Note 4)			US$ (Note 4)			US$ (Note 4)			US$ (Note 4)

Balance at January 1, 2022	$	1,335,387	$	1,700,857		$	4,115,603		$	240,803		$	7,392,650
Net financing cash flows		60,731		(115,178	)		(960,509	)		(33,681	)		(1,048,637	)
Interest under operating activities		—		—			—			45			45
Rent expense under operating activities		—		—			—			(62	)		(62	)
Equity components of convertible bonds and embedded derivative liability		—		(35,535	)		—			—			(35,535	)
Non-cash changes
Additions to lease liabilities		—		—			—			44,886			44,886
Amortization of issuance cost		—		5,947			3,732			—			9,679
Convertible bonds issued by subsidiaries and converted to ordinary shares		—		(6	)		—			—			(6	)
Lease modifications		—		—			—			(3,825	)		(3,825	)
Adjustments for government subsidy		—		—			(1,519	)		—			(1,519	)
Long-term borrowings transferred to short-term borrowings		49,538		—			(49,538	)		—			—
Effects of foreign currency exchange		75,045		1,036			146,037			2,680			224,798


Balance at December 31, 2022	$	1,520,701	$	1,557,121		$	3,253,806		$	250,846		$	6,582,474

Total taxes paid


	For the Year Ended December 31
	2020		2021		2022
	NT$		NT$		NT$		US$ (Note 4)

Operating activities	$	5,536,077	$	7,423,947	$	14,250,527	$	463,733
Investing activities		—		570,700		842,440		27,414

	$	5,536,077	$	7,994,647	$	15,092,967	$	491,147