v3.24.1
Lease Arrangements (Tables)
 12 Months Ended
Dec. 31, 2023
Text block [abstract]  
Summary of Right-of-Use Assets
  a.
Right-of-use
assets
 
   
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  
 
 
 
    
 
 
    
 
 
    
 
 
  
Summary of Lease Liabilities
  b.
Lease liabilities
 
   
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  
 
 
 
    
 
 
    
 
 
  
Summary of Land and Buildings Improvements
The Group’s lease liabilities were mainly from land and buildings and improvements. The range of discount rates for lease liabilities was as follows:
 
    
December 31
  
    
2022
     
2023
  
Land (%)
     
0.54-8.00
       
0.54-8.00
  
Buildings and improvements (%)
      0.45-8.84        0.45-8.84  
Summary of Other Related Lease Information
  e.
Other lease information
 
   
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