
	December 31
	2022		2023
	NT$		NT$		US$ (Note 4)

Carrying amounts

Land	$	7,342,703	$	7,111,397	$	232,247
Buildings and improvements		3,411,750		4,081,525		133,296
Machinery and equipment		237,260		179,270		5,855
Other equipment		69,070		70,074		2,288


	$	11,060,783	$	11,442,266	$	373,686


	For the Year Ended December 31
	2021		2022		2023
	NT$		NT$		NT$		US$ (Note 4)

Additions to right-of-use assets	$	3,239,770	$	2,140,942	$	1,680,516	$	54,883
Depreciation charge for right-of-use assets
Land	$	217,674	$	236,673	$	246,617	$	8,054
Buildings and improvements		509,746		660,276		726,510		23,727
Machinery and equipment		356,052		538,639		292,936		9,567
Other equipment		31,478		32,452		37,957		1,239


	$	1,114,950	$	1,468,040	$	1,304,020	$	42,587

The amounts disclosed above with respect to the

right-of-use

assets did not include the

right-of-use

assets that meet the definition of investment properties.


	December 31
	2022		2023
	NT$		NT$		US$ (Note 4)

Carrying amounts

Current	$	979,612	$	1,062,239	$	34,691

Non-current	$	6,728,875	$	7,159,767	$	233,826

The Group’s lease liabilities were mainly from land and buildings and improvements. The range of discount rates for lease liabilities was as follows:

The

Group

leases

land and buildings for the use of plants and offices with remaining lease terms of

years

and

1-27 years,

respectively. For the leasehold land located in the R.O.C., the Group has extension options at the expiry of the lease periods. However, the government has the right to adjust the lease payments on the basis of changes in announced land value prices and also has the right to terminate the lease contract under certain circumstances. The Group does not have bargain purchase options to acquire the leasehold land and buildings at the expiry of the lease periods. In addition, the Group is prohibited from subleasing or transferring all or any portion of the underlying assets without the lessor’s consent.


	December 31
	2022		2023
	NT$		NT$		US$ (Note 4)

Expenses relating to short-term leases	$	431,613	$	316,799	$	10,346

Expenses relating to low-value assets leases	$	3,242	$	3,913	$	128

Expenses relating to variable lease payments not included in the measurement of lease liabilities	$	126,584	$	124,883	$	4,078

Total cash outflow for leases	$	2,494,384	$	1,856,816	$	60,641

The Group elected to apply the recognition exemption for qualifying short-term leases and

low-value

asset leases and, therefore, did not recognize

right-of-use

assets and lease liabilities for these leases.