Goodwill (Tables)

12 Months Ended

Dec. 31, 2023

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Summary of Goodwill

For the year ended December 31, 2021


		Cost				Accumulated impairment				Carrying amount
		NT$				NT$				NT$

Balance at January 1, 2021		$	55,123,166			$	2,414,113			$	52,709,053
Disposal of subsidiaries (Note 30)			(310,711	)			—				(310,711	)
Effect of foreign currency exchange differences			(325,929	)			—				(325,929	)


Balance at December 31, 2021		$	54,486,526			$	2,414,113			$	52,072,413

For the year ended December 31, 2022


		Cost				Accumulated impairment				Carrying amount
		NT$				NT$				NT$

Balance at January 1, 2022		$	54,486,526			$	2,414,113			$	52,072,413
Effect of foreign currency exchange differences			240,986				—				240,986


Balance at December 31, 2022		$	54,727,512			$	2,414,113			$	52,313,399

For the year ended December 31, 2023


		Cost				Accumulated impairment				Carrying amount
		NT$				NT$				NT$

Balance at January 1, 2023		$	54,727,512			$	2,414,113			$	52,313,399
Acquisitions through business combinations (Note 29)			5,147				—				5,147
Effect of foreign currency exchange differences			85,870				—				85,870


Balance at December 31, 2023		$	54,818,529			$	2,414,113			$	52,404,416


		Cost				Accumulated Impairment				Carrying Amount
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)

Balance at January 1, 2023		$	1,787,313			$	78,841			$	1,708,472
Acquisitions through business combinations (Note 29)			168				—				168
Effect of foreign currency exchange differences			2,804				—				2,804


Balance at December 31, 2023		$	1,790,285			$	78,841			$	1,711,444

Summary of Carrying Amounts of Goodwill Allocated to Cash-generating Units


		December 31
		2022				2023
Cash-generating units		NT$				NT$				US$ (Note 4)

Packaging segment		$	35,427,102			$	35,426,817			$	1,156,983
Testing segment			13,414,275				13,414,094				438,083
EMS segment			3,323,920				3,415,404				111,541
Others			148,101				148,101				4,837


		$	52,313,399			$	52,404,416			$	1,711,444