
	Land			Buildings and Improvements			Machinery and Equipment			Other Equipment			Construction in Progress and Machinery under Installation			Total
	NT$			NT$			NT$			NT$			NT$			NT$

Cost

Balance at January 1, 2021	$	10,457,960		$	158,812,500		$	416,368,479		$	16,870,978		$	13,853,465		$	616,363,382
Additions		1,126,012			2,718,507			1,332,497			135,439			69,105,086			74,417,541
Disposals		(2,400	)		(659,833	)		(10,999,274	)		(2,144,766	)		(32,960	)		(13,839,233	)
Disposal of subsidiaries (Note 30)		—			(12,344,067	)		(33,309,236	)		(1,247,326	)		(1,237,431	)		(48,138,060	)
Reclassification		393			5,038,562			53,856,444			1,181,455			(64,884,288	)		(4,807,434	)
Acquisitions through business combinations (Note 29)		—			5,284			28,282			3,108			4,852			41,526
Effect of foreign currency exchange differences		(51,425	)		(929,254	)		(3,788,594	)		(197,844	)		123,549			(4,843,568	)


Balance at December 31, 2021	$	11,530,540		$	152,641,699		$	423,488,598		$	14,601,044		$	16,932,273		$	619,194,154


Accumulated depreciation and impairment

Balance at January 1, 2021	$	—		$	75,998,643		$	293,828,682		$	12,170,660		$	—		$	381,997,985
Depreciation expense		—			7,620,561			39,147,076			1,836,523			—			48,604,160
Impairment losses recognized		—			15,915			105,815			5,036			—			126,766
Disposals		—			(565,551	)		(10,151,428	)		(2,065,174	)		—			(12,782,153	)
Disposal of subsidiaries (Note 30)		—			(5,369,867	)		(24,974,206	)		(1,100,858	)		—			(31,444,931	)
Reclassification		—			(3,924,490	)		142,234			(18,218	)		—			(3,800,474	)
Acquisitions through business combinations (Note 29)		—			241			1,067			2,452			—			3,760
Effect of foreign currency exchange differences		—			(407,690	)		(2,813,158	)		(157,661	)		—			(3,378,509	)


Balance at December 31, 2021	$	—		$	73,367,762		$	295,286,082		$	10,672,760		$	—		$	379,326,604


	Land			Buildings and Improvements			Machinery and Equipment			Other Equipment			Construction in Progress and Machinery under Installation			Total
	NT$			NT$			NT$			NT$			NT$			NT$

Cost

Balance at January 1, 2022	$	11,530,540		$	152,641,699		$	423,488,598		$	14,601,044		$	16,932,273		$	619,194,154
Additions		1,453,816			302,092			1,514,563			137,208			72,392,895			75,800,574
Disposals		(63,446	)		(1,129,046	)		(7,457,317	)		(1,176,897	)		(6,271	)		(9,832,977	)
Reclassification		—			19,150,796			51,716,057			560,828			(71,530,690	)		(103,009	)
Effect of foreign currency exchange differences		85,983			1,833,158			4,232,801			232,425			285,199			6,669,566


Balance at December 31, 2022	$	13,006,893		$	172,798,699		$	473,494,702		$	14,354,608		$	18,073,406		$	691,728,308


Accumulated depreciation and impairment

Balance at January 1, 2022	$	—		$	73,367,762		$	295,286,082		$	10,672,760		$	—		$	379,326,604
Depreciation expense		—			7,516,917			39,819,816			1,609,023			—			48,945,756
Impairment losses recognized		—			244,719			155,334			5,346			—			405,399
Disposals		—			(1,081,082	)		(7,114,817	)		(1,138,221	)		—			(9,334,120	)
Reclassification		—			198,534			365,180			(365,180	)		—			198,534
Effect of foreign currency exchange differences		—			928,558			2,853,622			169,337			—			3,951,517


Balance at December 31, 2022	$	—		$	81,175,408		$	331,365,217		$	10,953,065		$	—		$	423,493,690

For the year ended December 31, 2023
	Land and Land Improvements			Buildings and Improvements			Machinery and Equipment			Other Equipment			Construction in Progress and Machinery under Installation			Total
	NT$			NT$			NT$			NT$			NT$			NT$

Cost

Balance at January 1, 2023	$	13,006,893		$	172,798,699		$	473,494,702		$	14,354,608		$	18,073,406		$	691,728,308
Additions		424,130			1,866,786			2,308,779			141,158			44,017,796			48,758,649
Disposals		(3,436	)		(8,786,519	)		(7,912,516	)		(1,441,685	)		(9,457	)		(18,153,613	)
Reclassification		142,562			16,398,574			24,044,088			992,109			(41,394,745	)		182,588
Acquisitions through business combinations (Note 29)		17,921			113,416			1,133,555			133,867			167,477			1,566,236
Effect of foreign currency exchange differences		(6,584	)		(594,193	)		(2,394,857	)		(88,199	)		(89,284	)		(3,173,117	)


Balance at December 31, 2023	$	13,581,486		$	181,796,763		$	490,673,751		$	14,091,858		$	20,765,193		$	720,909,051


Accumulated depreciation and impairment

Balance at January 1, 2023	$	—		$	81,175,408		$	331,365,217		$	10,953,065		$	—		$	423,493,690
Depreciation expense		17,860			8,896,551			41,403,363			1,481,707			—			51,799,481
Impairment losses recognized		—			134,999			10,802			769			—			146,570
Disposals		(3,436	)		(8,771,076	)		(7,774,818	)		(1,431,696	)		—			(17,981,026	)
Reclassification		43,725			(35,568	)		7,674			35,200			—			51,031
Acquisitions through business combinations (Note 29)		—			24,770			728,504			126,713			—			879,987
Effect of foreign currency exchange differences		292			(325,412	)		(1,874,653	)		(92,931	)		—			(2,292,704	)


Balance at December 31, 2023	$	58,441		$	81,099,672		$	363,866,089		$	11,072,827		$	—		$	456,097,029


	Land and Land Improvements			Buildings and Improvements			Machinery and Equipment			Other Equipment			Construction in Progress and Machinery under Installation			Total
	US$ (Note 4)			US$ (Note 4)			US$ (Note 4)			US$ (Note 4)			US$ (Note 4)			US$ (Note 4)

Cost

Balance at January 1, 2023	$	424,784		$	5,643,328		$	15,463,576		$	468,798		$	590,248		$	22,590,734
Additions		13,851			60,966			75,401			4,610			1,437,551			1,592,379
Disposals		(112	)		(286,954	)		(258,410	)		(47,083	)		(309	)		(592,868	)
Reclassification		4,656			535,551			785,241			32,401			(1,351,886	)		5,963
Acquisitions through business combinations (Note 29)		585			3,704			37,020			4,372			5,470			51,151
Effect of foreign currency exchange differences		(215	)		(19,405	)		(78,212	)		(2,880	)		(2,916	)		(103,628	)


Balance at December 31, 2023	$	443,549		$	5,937,190		$	16,024,616		$	460,218		$	678,158		$	23,543,731


Accumulated depreciation and impairment

Balance at January 1, 2023	$	—		$	2,651,058		$	10,821,855		$	357,710		$	—		$	13,830,623
Depreciation expense		583			290,547			1,352,168			48,390			—			1,691,688
Impairment losses recognized		—			4,409			353			25			—			4,787
Disposals		(112	)		(286,449	)		(253,913	)		(46,757	)		—			(587,231	)
Reclassification		1,428			(1,162	)		250			1,150			—			1,666
Acquisitions through business combinations (Note 29)		—			809			23,792			4,138			—			28,739
Effect of foreign currency exchange differences		9			(10,627	)		(61,223	)		(3,035	)		—			(74,876	)


Balance at December 31, 2023	$	1,908		$	2,648,585		$	11,883,282		$	361,621		$	—		$	14,895,396

Based on the future operation plans and the capacity evaluation, the Group assessed that a portion of plant, equipment and other equipment in the packaging segment, testing segment and EMS segment were not qualified for the production needs and, therefore, recognized an impairment loss of

NT$126,766 thousand, NT$405,399 thousand and NT$146,570 thousand (US$4,787

thousand) under the line item of other operating income and expenses (Note 25) for the years ended December 31, 2021, 2022 and 2023, respectively. Part of the recoverable amounts were determined by the fair value less cost of disposal, of which the fair value was based on the recent quoted prices of assets with similar age and obsolescence provided by vendors in secondary market, which represented Level 3 inputs because the secondary market was not active. The recoverable amount of the other impaired plant and equipment was determined using value in use and the Group expected to derive nearly no cash flows from these assets.