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Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2022

Statement [LineItems]

Summary of Fair Value of Financial Instruments

The carrying amounts and fair value of bonds payable as of December 31, 2021 and 2022 were as follows:

		Carrying Amount								Fair Value
		NT$				US$ (Note 4)				NT$				US$ (Note 4)
December 31, 2021		$	52,267,337							$	52,429,758
December 31, 2022			47,850,324			$	1,557,121				47,027,018			$	1,530,329

Summary of Financial Assets Measured at Level 3 Fair Value

For the year ended December 31, 2020

		Financial Assets at FVTPL								Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Equity Instruments				Debt Instruments				Total
		NT$				NT$				NT$				NT$				NT$
Balance at January 1		$	1,005,714			$	—			$	755,903			$	3,044,562			$	4,806,179
Recognized in profit or loss			(17,941	)			—				—				—				(17,941	)
Recognized in other comprehensive income
Included in unrealized losses on financial assets at FVTOCI			—				—				(149,856	)			(2,136	)			(151,992	)
Effects of foreign currency exchange			(15,455	)			—				(15,562	)			—				(31,017	)
Net increase in trade receivables			—				370,110				—				5,635,706				6,005,816
Trade receivables factoring			—				(370,110	)			—				(7,038,983	)			(7,409,093	)
Purchases			893,234				—				259,168				—				1,152,402
Disposals			(329,370	)			—				(121,255	)			—				(450,625	)
Acquisition through business combinations			387,790				—				—				—				387,790
Exercise of call option			(25,988	)			—				—				—				(25,988	)
Balance at December 31		$	1,897,984			$	—			$	728,398			$	1,639,149			$	4,265,531

For the year ended December 31, 2021

		Financial Assets at FVTPL								Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Equity Instruments				Debt Instruments				Total
		NT$				NT$				NT$				NT$				NT$
Balance at January 1		$	1,897,984			$	—			$	728,398			$	1,639,149			$	4,265,531
Recognized in profit or loss			131,276				—				—				—				131,276
Recognized in other comprehensive income
Included in unrealized gains on financial assets at FVTOCI			—				—				129,726				63,722				193,448
Effects of foreign currency exchange			(79,614	)			—				(4,508	)			—				(84,122	)
Net increase in trade receivables			—				3,269,782				—				14,940,539				18,210,321
Trade receivables factoring			—				(3,269,782	)			—				(9,474,490	)			(12,744,272	)
Purchases			459,046				—				32,246				—				491,292
Disposals			(107,793	)			—				(14,873	)			—				(122,666	)
Reclassify			—				—				(29,758	)			—				(29,758	)
Balance at December 31		$	2,300,899			$	—			$	841,231			$	7,168,920			$	10,311,050
For the year ended December 31, 2022
		Financial Assets at FVTPL								Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Equity Instruments				Debt Instruments				Total
		NT$				NT$				NT$				NT$				NT$
Balance at January 1		$	2,300,899			$	—			$	841,231			$	7,168,920			$	10,311,050
Recognized in profit or loss			100,134				605				—				—				100,739
Recognized in other comprehensive income
Included in unrealized losses on financial assets at FVTOCI			—				—				(366,862	)			(16,746	)			(383,608	)
Effects of foreign currency exchange			195,415				—				5,558				—				200,973
Net increase (decrease) in trade receivables			—				4,330,075				—				(674,112	)			3,655,963
Trade receivables factoring			—				(4,330,075	)			—				(15,636	)			(4,345,711	)
Purchases			338,016				14,325				20,000				—				372,341
Disposals			(268,200	)			(14,930	)			(63,051	)			—				(346,181	)
Balance at December 31		$	2,666,264			$	—			$	436,876			$	6,462,426			$	9,565,566
		Financial Assets at FVTPL								Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Equity Instruments				Debt Instruments				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Balance at January 1		$	74,875			$	—			$	27,375			$	233,287			$	335,537
Recognized in profit or loss			3,258				20				—				—				3,278
Recognized in other comprehensive income
Included in unrealized losses on financial assets at FVTOCI			—				—				(11,938	)			(545	)			(12,483	)
Effects of foreign currency exchange			6,359				—				181				—				6,540
Net increase (decrease) in trade receivables			—				140,907				—				(21,936	)			118,971
Trade receivables factoring			—				(140,907	)			—				(509	)			(141,416	)
Purchases			11,000				466				651				—				12,117
Disposals			(8,728	)			(486	)			(2,052	)			—				(11,266	)
Balance at December 31		$	86,764			$	—			$	14,217			$	210,297			$	311,278

Summary of Categories of Financial Instruments

c. Categories of financial instruments

		December 31
		2021				2022
		NT$				NT$				US$ (Note 4)
Financial assets
FVTPL
Mandatorily at FVTPL		$	5,436,280			$	8,934,151			$	290,731
Measured at amortized cost (Note 1)			200,732,680				188,733,772				6,141,678
FVTOCI
Equity instruments			943,354				482,559				15,703
Debt instruments			1,076,458				1,059,712				34,485
Trade receivables, net			6,092,462				5,402,714				175,812
Financial liabilities
FVTPL
Held for trading			417,660				626,760				20,396
Financial liabilities for hedging			11,497,896				12,204,620				397,157
Measured at amortized cost (Note 2)			339,445,544				318,478,685				10,363,771

Note 1:		The balances included financial assets measured at amortized cost which comprised cash and cash equivalents, trade and other receivables and other financial assets.
Note 2:		The balances included financial liabilities measured at amortized cost which comprised short-term borrowings, trade and other payables, bonds payable and long-term borrowings.

Summary of Detailed Information About Hedged

December 31, 2021

Hedging Instrument/		Line item in		Carrying Amount
Hedged Items		Balance sheet		Asset				Liability
				NT$				NT$
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		Financial liabilities for hedging - current		$	—			$	2,954,921
Hedge of net investment in foreign operation		Financial liabilities for hedging - current			—				3,762,044
Hedge of net investment in foreign operation		Financial liabilities for hedging - non-current			—				4,780,931

December 31, 2022

Hedging Instrument/		Line item in		Carrying Amount
Hedged Items		Balance sheet		Asset								Liability
				NT$				US$ (Note 4)				NT$				US$ (Note 4)
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		Financial liabilities for hedging - current		$	—			$	—			$	3,278,805			$	106,697
Hedge of net investment in foreign operation		Financial liabilities for hedging - current			—				—				8,925,815				290,460

Summary of Detailed Information About Hedged Items

		Change in Value Used for Calculating Hedge Ineffectiveness								Accumulated Gains or Losses in Other Equity								Carrying Amount of Hedged Item in Fair Value Hedge				Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item
Hedging Instrument/ Hedged Item		Hedging Instrument				Hedged Item				Continuing Hedges				Hedge Accounting No Longer Applied				Asset				Asset
		NT$				NT$				NT$				NT$				NT$				NT$
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		$	94,145			$	(94,145	)		$	—			$	—			$	2,318,517			$	(236,362	)
Hedge of net investment in foreign operation			(738,600	)			738,600				163,776				—				—				—

		Change in Value Used for Calculating Hedge Ineffectiveness								Accumulated Gains or Losses in Other Equity								Carrying Amount of Hedged Item in Fair Value Hedge				Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item
Hedging Instrument/ Hedged Item		Hedging Instrument				Hedged Item				Continuing Hedges				Hedge Accounting No Longer Applied				Asset				Asset
		NT$				NT$				NT$				NT$				NT$				NT$
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		$	(323,884	)		$	323,884			$	—			$	—			$	2,282,243			$	87,522
Hedge of net investment in foreign operation			(509,229	)			509,229				673,005				—				—				—
		Change in Value Used for Calculating Hedge Ineffectiveness								Accumulated Gains or Losses in Other Equity								Carrying Amount of Hedged Item in Fair Value Hedge				Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item
Hedging Instrument/ Hedged Item		Hedging Instrument				Hedged Item				Continuing Hedges				Hedge Accounting No Longer Applied				Asset				Asset
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		$	(10,540	)		$	10,540			$	—			$	—			$	74,568			$	2,848
Hedge of net investment in foreign operation			(16,571	)			16,571				21,901				—				—				—

Summary of Maturity Analysis for Non-derivative Financial Liabilities

December 31, 2021

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				1 to 5 Years				More than 5 Years
		NT$				NT$				NT$				NT$				NT$
Non-derivative financial liabilities
Non-interest bearing		$	52,353,176			$	48,140,652			$	10,216,253			$	291,480			$	114,201
Obligation under leases			84,978				157,710				687,144				2,585,624				4,929,602
Floating interest rate liabilities			12,565,548				5,180,527				13,416,893				112,493,242				7,494,670
Fixed interest rate liabilities			10,262,781				3,093,668				12,978,593				43,555,458				5,479,867
		$	75,266,483			$	56,572,557			$	37,298,883			$	158,925,804			$	18,018,340

December 31, 2022

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				1 to 5 Years				More than 5 Years
		NT$				NT$				NT$				NT$				NT$
Non-derivative financial liabilities
Non-interest bearing		$	65,356,106			$	33,887,460			$	11,145,612			$	20,498			$	74,643
Obligation under leases			120,733				201,686				790,427				2,685,977				5,147,266
Floating interest rate liabilities			9,251,237				10,982,036				9,652,804				93,837,521				5,648,699
Fixed interest rate liabilities			12,530,681				9,209,134				9,055,918				44,756,570				29,280
		$	87,258,757			$	54,280,316			$	30,644,761			$	141,300,566			$	10,899,888

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				1 to 5 Years				More than 5 Years
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Non-derivative financial liabilities
Non-interest bearing		$	2,126,785			$	1,102,748			$	362,695			$	667			$	2,429
Obligation under leases			3,929				6,563				25,722				87,406				167,500
Floating interest rate liabilities			301,049				357,372				314,117				3,053,613				183,817
Fixed interest rate liabilities			407,767				299,679				294,693				1,456,445				953
		$	2,839,530			$	1,766,362			$	997,227			$	4,598,131			$	354,699

Summary of Maturity Analysis for Derivative Financial Instruments

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year
		NT$				NT$				NT$
December 31, 2021
Net settled
Forward exchange contracts		$	(21,379	)		$	(1,410	)		$	—
Gross settled
Forward exchange contracts
Inflows		$	2,382,315			$	6,817,411			$	531,596
Outflows			(2,380,359	)			(6,784,689	)			(525,920	)
			1,956				32,722				5,676
Swap contracts
Inflows			23,759,435				21,272,450				37,841,805
Outflows			(23,814,701	)			(21,314,442	)			(37,965,438	)
			(55,266	)			(41,992	)			(123,633	)
Target redemption forward contracts
Inflows			19,376				43,596				33,216
Outflows			(18,845	)			(42,401	)			(32,243	)
			531				1,195				973
		$	(52,779	)		$	(8,075	)		$	(116,984	)
December 31, 2022
Net settled
Forward exchange contracts		$	(11,136	)		$	11,994			$	—
Gross settled
Forward exchange contracts
Inflows		$	13,398,921			$	4,688,786			$	599,796
Outflows			(13,310,433	)			(4,687,958	)			(534,354	)
			88,488				828				65,442
Swap contracts
Inflows			32,274,691				16,429,850				62,187,750
Outflows			(31,891,439	)			(15,016,775	)			(59,838,031	)
			383,252				1,413,075				2,349,719
		$	471,740			$	1,413,903			$	2,415,161

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
December 31, 2022
Net settled
Forward exchange contracts		$	(362	)		$	390			$	—
Gross settled
Forward exchange contracts
Inflows		$	436,021			$	152,580			$	19,518
Outflows			(433,141	)			(152,553	)			(17,389	)
			2,880				27				2,129
Swap contracts
Inflows			1,050,266				534,652				2,023,682
Outflows			(1,037,795	)			(488,668	)			(1,947,219	)
			12,471				45,984				76,463
		$	15,351			$	46,011			$	78,592

Summary of Disclosure of Detailed Information about Maturity Analysis of Obligation under Leases

Further information for maturity analysis of obligation under leases was as follows:

		Less than 1 Year				1 to 5 Years				5 to 10 Years				10 to 15 Years				15 to 20 Years				More than 20 Years
		NT$				NT$				NT$				NT$				NT$				NT$
Obligation under leases		$	929,832			$	2,585,624			$	1,731,995			$	883,335			$	802,765			$	1,511,507

Further information for maturity analysis of obligation under leases was as follows:

		Less than 1 Year				1 to 5 Years				5 to 10 Years				10 to 15 Years				15 to 20 Years				More than 20 Years
		NT$				NT$				NT$				NT$				NT$				NT$
Obligation under leases		$	1,112,846			$	2,685,977			$	1,536,779			$	939,751			$	881,803			$	1,788,933

		Less than 1 Year				1 to 5 Years				5 to 10 Years				10 to 15 Years				15 to 20 Years				More than 20 Years
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Obligation under leases		$	36,214			$	87,406			$	50,009			$	30,581			$	28,695			$	58,215

Interest rate risk [member]

Statement [LineItems]

Summary of Interest Rate Risk

The carrying amounts of the Group’s financial assets and financial liabilities with exposure to interest rates at each balance sheet date were as follows:

		December 31
		2021				2022
		NT$				NT$				US$ (Note 4)
Fair value interest rate risk
Financial assets		$	5,474,105			$	16,434,562			$	534,805
Financial liabilities			76,206,394				91,152,265				2,966,231
Cash flow interest rate risk
Financial assets			69,654,969				41,964,775				1,365,596
Financial liabilities			158,557,225				121,370,564				3,949,579

Measured at fair value on a recurring basis [member]

Statement [LineItems]

Summary of Fair Value of Financial Instruments

1) Fair value hierarchy

		Level 1				Level 2				Level 3				Total
		NT$				NT$				NT$				NT$
December 31, 2021
Financial assets at FVTPL
Derivative financial assets
Swap contracts		$	—			$	85,629			$	—			$	85,629
Forward exchange contracts			—				23,373				—				23,373
Call option and put option of convertible bonds			—				8,463				—				8,463
Target redemption forward contracts			—				500				—				500
Non-derivative financial assets
Quoted ordinary shares			2,683,193				—				—				2,683,193
Private-placement funds			—				—				1,322,686				1,322,686
Contingent considerations			—				—				394,943				394,943
Unquoted preferred shares			—				—				583,270				583,270
Open-end mutual funds			334,223				—				—				334,223
		$	3,017,416			$	117,965			$	2,300,899			$	5,436,280
Financial assets at FVTOCI
Investments in equity instruments
Unquoted ordinary shares		$	—			$	—			$	820,779			$	820,779
Quoted ordinary shares			102,124				—				—				102,124
Unquoted preferred shares			—				—				11,245				11,245

		Level 1				Level 2				Level 3				Total
		NT$				NT$				NT$				NT$
Limited partnership		$	—			$	—			$	9,206			$	9,206
Investments in debt instruments
Unsecured subordinate corporate bonds			—				—				1,076,458				1,076,458
Trade receivables, net			—				—				6,092,462				6,092,462
		$	102,124			$	—			$	8,010,150			$	8,112,274
Financial liabilities at FVTPL
Derivative financial liabilities
Swap contracts		$	—			$	360,797			$	—			$	360,797
Forward exchange contracts			—				56,863				—				56,863
		$	—			$	417,660			$	—			$	417,660
December 31, 2022
Financial assets at FVTPL
Derivative financial assets
Swap contracts		$	—			$	3,205,828			$	—			$	3,205,828
Forward exchange contracts			—				246,710				—				246,710
Non-derivative financial assets
Quoted ordinary shares			2,521,964				—				—				2,521,964
Private-placement funds			—				—				1,599,932				1,599,932
Unquoted preferred shares			—				—				628,156				628,156
Contingent considerations			—				—				438,176				438,176
Open-end mutual funds			293,385				—				—				293,385
		$	2,815,349			$	3,452,538			$	2,666,264			$	8,934,151
Financial assets at FVTOCI
Investments in equity instruments
Unquoted ordinary shares		$	—			$	—			$	419,491			$	419,491
Quoted ordinary shares			45,683				—				—				45,683
Unquoted preferred shares			—				—				13,883				13,883
Limited partnership			—				—				3,502				3,502
Investments in debt instruments
Unsecured subordinate corporate bonds			—				—				1,059,712				1,059,712
Trade receivables, net			—				—				5,402,714				5,402,714
		$	45,683			$	—			$	6,899,302			$	6,944,985
Financial liabilities at FVTPL
Derivative financial liabilities
Swap contracts		$	—			$	543,547			$	—			$	543,547
Forward exchange contracts			—				83,213				—				83,213
		$	—			$	626,760			$	—			$	626,760

		Level 1				Level 2				Level 3				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
December 31, 2022
Financial assets at FVTPL
Derivative financial assets
Swap contracts		$	—			$	104,323			$	—			$	104,323
Forward exchange contracts			—				8,028				—				8,028
Non-derivative financial assets
Quoted ordinary shares			82,069				—				—				82,069
Private-placement funds			—				—				52,064				52,064
Unquoted preferred shares			—				—				20,441				20,441
Contingent considerations			—				—				14,259				14,259
Open-end mutual funds			9,547				—				—				9,547
		$	91,616			$	112,351			$	86,764			$	290,731
Financial assets at FVTOCI
Investments in equity instruments
Unquoted ordinary shares		$	—			$	—			$	13,651			$	13,651
Quoted ordinary shares			1,486				—				—				1,486
Unquoted preferred shares			—				—				452				452
Limited partnership			—				—				114				114
Investments in debt instruments
Unsecured subordinate corporate bonds			—				—				34,485				34,485
Trade receivables, net			—				—				175,812				175,812
		$	1,486			$	—			$	224,514			$	226,000
Financial liabilities at FVTPL
Derivative financial liabilities
Swap contracts		$	—			$	17,688			$	—			$	17,688
Forward exchange contracts			—				2,708				—				2,708
		$	—			$	20,396			$	—			$	20,396

X

- Definition

Disclosure of detailed information about maturity analysis of obligation under leases explanatory.

+ References

No definition available.

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

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X

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The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]

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