Other Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2023

The carrying amounts of each class of other intangible assets were as follows:


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

Customer relationships	$	6,974,365	$	5,949,623	$	194,305
Computer software		2,310,815		1,878,509		61,349
Patents and acquired specific technology		11,829,167		9,948,539		324,903
Others		63,361		43,462		1,420


	$	21,177,708	$	17,820,133	$	581,977

For the year ended December 31, 2021


	Customer Relationships			Computer Software			Patents and Acquired Specific Technology			Others			Total
	NT$			NT$			NT$			NT$			NT$

Cost

Balance at January 1, 2021	$	11,890,283		$	6,966,449		$	21,319,179		$	179,860		$	40,355,771
Additions		—			1,193,060			2,000			37,959			1,233,019
Disposals or derecognition		(102,637	)		(150,670	)		—			(71,014	)		(324,321	)
Disposal of subsidiaries (Note 30)		—			(789,998	)		(5,401	)		(6,243	)		(801,642	)
Acquisition through business combinations (Note 29)		—			622			—			—			622
Effect of foreign currency exchange differences		(83,041	)		(167,769	)		(537	)		(7,036	)		(258,383	)


Balance at December 31, 2021	$	11,704,605		$	7,051,694		$	21,315,241		$	133,526		$	40,205,066


Accumulated amortization

Balance at January 1, 2021	$	2,769,983		$	4,170,576		$	5,598,966		$	104,475		$	12,644,000
Amortization expense		1,049,759			971,190			1,991,641			41,530			4,054,120
Disposals or derecognition		(102,637	)		(139,907	)		—			(67,741	)		(310,285	)
Disposal of subsidiaries (Note 30)		—			(626,338	)		(5,288	)		(3,067	)		(634,693	)
Acquisition through business combinations (Note 29)		—			222			—			—			222
Effect of foreign currency exchange differences		(3,456	)		(103,772	)		(482	)		(4,295	)		(112,005	)


Balance at December 31, 2021	$	3,713,649		$	4,271,971		$	7,584,837		$	70,902		$	15,641,359

For the year ended December 31, 2022


	Customer Relationships		Computer Software			Patents and Acquired Specific Technology		Others			Total
	NT$		NT$			NT$		NT$			NT$

Cost

Balance at January 1, 2022	$	11,704,605	$	7,051,694		$	21,315,241	$	133,526		$	40,205,066
Additions		—		459,954			500		31,414			491,868
Disposals or derecognition		—		(37,442	)		—		(12,871	)		(50,313	)
Effect of foreign currency exchange differences		31,576		141,903			1,611		4,257			179,347


Balance at December 31, 2022	$	11,736,181	$	7,616,109		$	21,317,352	$	156,326		$	40,825,968


Accumulated amortization and impairment

Balance at January 1, 2022	$	3,713,649	$	4,271,971		$	7,584,837	$	70,902		$	15,641,359
Amortization expense		1,043,852		957,708			1,901,835		27,684			3,931,079
Impairment losses recognized		—		715			—		—			715
Disposals or derecognition		—		(31,456	)		—		(8,553	)		(40,009	)
Effect of foreign currency exchange differences		4,315		106,356			1,513		2,932			115,116


Balance at December 31, 2022	$	4,761,816	$	5,305,294		$	9,488,185	$	92,965		$	19,648,260

For the year ended December 31, 2023


	Customer Relationships		Computer Software			Patents and Acquired Specific Technology			Others			Total
	NT$		NT$			NT$			NT$			NT$

Cost

Balance at January 1, 2023	$	11,736,181	$	7,616,109		$	21,317,352		$	156,326		$	40,825,968
Additions		—		537,261			1,350			(10,825	)		527,786
Disposals or derecognition		—		(905,947	)		—			(30,973	)		(936,920	)
Effect of foreign currency exchange differences		26,380		12,970			(807	)		2,169			40,712


Balance at December 31, 2023	$	11,762,561	$	7,260,393		$	21,317,895		$	116,697		$	40,457,546


Accumulated amortization and impairment

Balance at January 1, 2023	$	4,761,816	$	5,305,294		$	9,488,185		$	92,965		$	19,648,260
Amortization expense		1,047,282		970,413			1,881,980			6,808			3,906,483
Disposals or derecognition		—		(894,767	)		—			(28,800	)		(923,567	)
Effect of foreign currency exchange differences		3,840		944			(809	)		2,262			6,237


Balance at December 31, 2023	$	5,812,938	$	5,381,884		$	11,369,356		$	73,235		$	22,637,413


	Customer Relationships		Computer Software			Patents and Acquired Specific Technology			Others			Total
	US$ (Note 4)		US$ (Note 4)			US$ (Note 4)			US$ (Note 4)			US$ (Note 4)

Cost

Balance at January 1, 2023	$	383,285	$	248,730		$	696,191		$	5,106		$	1,333,312
Additions		—		17,546			44			(354	)		17,236
Disposals or derecognition		—		(29,587	)		—			(1,012	)		(30,599	)
Effect of foreign currency exchange differences		861		424			(27	)		71			1,329


Balance at December 31, 2023	$	384,146	$	237,113		$	696,208		$	3,811		$	1,321,278


Accumulated amortization and impairment

Balance at January 1, 2023	$	155,513	$	173,263		$	309,869		$	3,036		$	641,681
Amortization expense		34,203		31,692			61,462			222			127,579
Disposals or derecognition		—		(29,222	)		—			(941	)		(30,163	)
Effect of foreign currency exchange differences		125		31			(26	)		74			204


Balance at December 31, 2023	$	189,841	$	175,764		$	371,305		$	2,391		$	739,301

Each class of other intangible assets was amortized on the straight-line basis over the following useful lives:


Customer relationships			11-16 years
Computer software			2-10 years
Patents and acquired specific technology			5-17 years
Others			5-10 years