v3.24.1

Investment Properties (Tables)

12 Months Ended

Dec. 31, 2023

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Summary of Investment Properties

For the year ended December 31, 2021

		Land				Buildings and Improvements				Right-of-use Assets				Total
		NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2021		$	35,965			$	7,822,805			$	6,738,913			$	14,597,683
Disposals			—				(5,350	)			—				(5,350	)
Disposal of subsidiaries (Note 30)			—				(1,290,187	)			(87,412	)			(1,377,599	)
Reclassification (Note 12)			(393	)			9,818,133				3,398,139				13,215,879
Effects of foreign currency exchange differences			—				30,697				(6,962	)			23,735
Balance at December 31, 2021		$	35,572			$	16,376,098			$	10,042,678			$	26,454,348
Accumulated depreciation
Balance at January 1, 2021		$	—			$	1,342,467			$	717,133			$	2,059,600
Depreciation expenses			—				482,625				268,422				751,047
Disposals			—				(3,671	)			—				(3,671	)
Disposal of subsidiaries (Note 30)			—				(570,403	)			(19,946	)			(590,349	)
Reclassification			—				2,014,201				78,914				2,093,115
Effects of foreign currency exchange differences			—				6,927				(7,108	)			(181	)
Balance at December 31, 2021		$	—			$	3,272,146			$	1,037,415			$	4,309,561
Carrying amount at December 31, 2021		$	35,572			$	13,103,952			$	9,005,263			$	22,144,787

For the year ended December 31, 2022

		Land				Buildings and Improvements				Right-of-use Assets				Total
		NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2022		$	35,572			$	16,376,098			$	10,042,678			$	26,454,348
Additions			—				114,786				—				114,786
Disposals			—				(9,770	)			—				(9,770	)
Reclassification			—				39,158				(10,314	)			28,844
Effects of foreign currency exchange differences			—				237,171				143,516				380,687
Balance at December 31, 2022		$	35,572			$	16,757,443			$	10,175,880			$	26,968,895
Accumulated depreciation
Balance at January 1, 2022		$	—			$	3,272,146			$	1,037,415			$	4,309,561
Depreciation expenses			—				779,431				327,583				1,107,014
Disposals			—				(8,354	)			—				(8,354	)
Reclassification			—				(198,631	)			(12,186	)			(210,817	)
Effects of foreign currency exchange differences			—				23,515				18,884				42,399
Balance at December 31, 2022		$	—			$	3,868,107			$	1,371,696			$	5,239,803
Carrying amount at December 31, 2022		$	35,572			$	12,889,336			$	8,804,184			$	21,729,092

For the year ended December 31, 2023

		Land				Buildings and Improvements				Right-of-use Assets				Total
		NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2023		$	35,572			$	16,757,443			$	10,175,880			$	26,968,895
Additions			—				35,304				—				35,304
Reclassification			—				(182,588	)			(12,233	)			(194,821	)
Effects of foreign currency exchange differences			—				(298,273	)			(171,087	)			(469,360	)
Balance at December 31, 2023		$	35,572			$	16,311,886			$	9,992,560			$	26,340,018
Accumulated depreciation
Balance at January 1, 2023		$	—			$	3,868,107			$	1,371,696			$	5,239,803
Depreciation expenses			—				766,322				325,557				1,091,879
Reclassification			—				(51,031	)			(4,309	)			(55,340	)
Effects of foreign currency exchange differences			—				(80,078	)			(25,362	)			(105,440	)
Balance at December 31, 2023		$	—			$	4,503,320			$	1,667,582			$	6,170,902
Carrying amount at December 31, 2023		$	35,572			$	11,808,566			$	8,324,978			$	20,169,116

		Land				Buildings and Improvements				Right-of-use Assets				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Cost
Balance at January 1, 2023		$	1,162			$	547,271			$	332,328			$	880,761
Additions			—				1,153				—				1,153
Reclassification			—				(5,963	)			(400	)			(6,363	)
Effects of foreign currency exchange differences			—				(9,741	)			(5,587	)			(15,328	)
Balance at December 31, 2023		$	1,162			$	532,720			$	326,341			$	860,223
Accumulated depreciation
Balance at January 1, 2023		$	—			$	126,326			$	44,798			$	171,124
Depreciation expenses			—				25,027				10,632				35,659
Reclassification			—				(1,667	)			(141	)			(1,808	)
Effects of foreign currency exchange differences			—				(2,615	)			(828	)			(3,443	)
Balance at December 31, 2023		$	—			$	147,071			$	54,461			$	201,532
Carrying amount at December 31, 2023		$	1,162			$	385,649			$	271,880			$	658,691

Summary of Maturity analysis of Operating Lease Payments

The maturity analysis of lease payments receivable under operating leases of investment properties was as follows:

		December 31
		2022				2023
		NT$				NT$				US$ (Note 4)
Year 1		$	1,683,010			$	1,596,827			$	52,150
Year 2			1,380,058				1,333,442				43,548
Year 3			1,119,779				1,154,877				37,716
Year 4			990,867				893,353				29,176
Year 5			808,851				687,266				22,445
Year 6 onwards			2,492,305				1,777,808				58,060
		$	8,474,870			$	7,443,573			$	243,095

Summary of Investment Properties, Useful Lives

The investment properties were depreciated on a straight-line basis over the following useful lives:

Main buildings			10-40 years
Right-of-use assets			10-50 years

Summary of Investment Properties, Fair Value

The fair value of the investment properties was as follows:

		December 31
		2022				2023
		NT$				NT$				US$ (Note 4)
Fair value		$	36,869,289			$	34,789,532			$	1,136,170

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The disclosure of fair value of the investment properties.

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Disclosure of investment property estimated useful lives.

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The disclosure of detailed information about investment property. [Refer: Investment property]

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The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset.

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