v3.24.1

Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2023

Text block [abstract]

Summary of Property, Plant and Equipment

The carrying amounts of each class of property, plant and equipment were as follows:

		December 31
		2022				2023
		NT$				NT$				US$ (Note 4)
Land and land improvements		$	13,006,893			$	13,523,045			$	441,641
Buildings and improvements			91,623,291				100,697,091				3,288,605
Machinery and equipment			142,129,485				126,807,662				4,141,334
Other equipment			3,401,543				3,019,031				98,597
Construction in progress and machinery under installation			18,073,406				20,765,193				678,158
		$	268,234,618			$	264,812,022			$	8,648,335

For the year ended December 31, 2021

		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

For the year ended December 31, 2022

		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

Summary of Property, Plant and Equipment Useful Lives

Each class of property, plant and equipment was depreciated on a straight-line basis over the following useful lives:

Land improvements			7-30 years
Buildings and improvements
Main plant buildings			10-55 years
Cleanrooms			10-20 years
Others			3-24 years
Machinery and equipment			2-15 years
Other equipment			2-25 years

X

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Disclosure of detailed information about property plant and equipment estimated useful lives.

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- Definition

The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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