Cash Flow Information (Tables)

12 Months Ended

Dec. 31, 2023

Non-cash

investing activities

In addition to other notes, the Group entered into the following investing activities which include both cash and

non-cash

items for the years ended December 31, 2021, 2022 and 2023:


	For the Year Ended December 31
	2021			2022			2023
	NT$			NT$			NT$			US$ (Note 4)

Payments for property, plant and equipment
Purchase of property, plant and equipment	$	74,417,541		$	75,800,574		$	48,758,649		$	1,592,379
Increase (decrease) in other non-current assets		1,184,927			(5,480	)		(387,233	)		(12,646	)
Decrease (increase) in other payables		(4,671,228	)		(3,096,926	)		5,894,525			192,506
Capitalized borrowing costs		(25,581	)		(58,263	)		(107,712	)		(3,518	)


	$	70,905,659		$	72,639,905		$	54,158,229		$	1,768,721


Proceeds from disposal of property, plant and equipment
Consideration from disposal of property, plant and equipment	$	1,128,850		$	612,213		$	334,348		$	10,920
Decrease in other receivables		610,912			2,784			132,790			4,336
Decrease in other current assets		—			—			8,188			267
Decrease (increase) in other non-current assets		(134,760	)		134,760			—			—


	$	1,605,002		$	749,757		$	475,326		$	15,523

Changes in liabilities arising from financing activities

For the year ended December

31, 2021


	Short-term Borrowings (including financial liabilities for hedging)			Bonds Payable			Long-term Borrowings (including financial liabilities for hedging)			Lease Liabilities			Total
	NT$			NT$			NT$			NT$			NT$

Balance at January 1, 2021	$	34,597,858		$	56,253,554		$	112,390,724		$	5,875,830		$	209,117,966
Net financing cash flows		10,043,398			(3,719,057	)		16,018,825			(907,403	)		21,435,763
Interest under operating activities		—			—			—			800			800
Rent expense under operating activities		—			—			—			(184	)		(184	)
Equity components of convertible bonds and embedded derivative liability		—			(399,955	)		—			—			(399,955	)
Non-cash changes
Additions to lease liabilities		—			—			—			2,037,665			2,037,665
Amortization of issuance cost		—			126,283			224,979			—			351,262
Convertible bonds issued by subsidiaries and converted to ordinary shares		—			(102	)		—			—			(102	)
Lease modifications		—			—			—			(58,799	)		(58,799	)
Acquisition of subsidiaries (Note 29)		—			—			—			180,745			180,745
Disposal of subsidiaries (Note 30)		(2,443,005	)		—			—			(32,655	)		(2,475,660	)
Reclassification		—			—			—			380,292			380,292
Effects of foreign currency exchange		(1,161,822	)		6,614			(2,162,038	)		(76,407	)		(3,393,653	)


Balance at December 31, 2021	$	41,036,429		$	52,267,337		$	126,472,490		$	7,399,884		$	227,176,140

For the year ended December

31, 2022


	Short-term Borrowings (including financial liabilities for hedging)		Bonds Payable			Long-term Borrowings (including financial liabilities for hedging)			Lease Liabilities			Total
	NT$		NT$			NT$			NT$			NT$

Balance at January 1, 2022	$	41,036,429	$	52,267,337		$	126,472,490		$	7,399,884		$	227,176,140
Net financing cash flows		1,866,253		(3,539,423	)		(29,516,421	)		(1,035,019	)		(32,224,610	)
Interest under operating activities		—		—			—			1,394			1,394
Rent expense under operating activities		—		—			—			(1,904	)		(1,904	)
Equity components of convertible bonds and embedded derivative liability		—		(1,092,004	)		—			—			(1,092,004	)
Non-cash changes
Additions to lease liabilities		—		—			—			1,379,342			1,379,342
Amortization of issuance cost		—		182,759			114,687			—			297,446
Convertible bonds issued by subsidiaries and converted to ordinary shares		—		(171	)		—			—			(171	)
Lease modifications		—		—			—			(117,549	)		(117,549	)
Adjustments for government subsidy		—		—			(46,672	)		—			(46,672	)
Long-term borrowings transferred to short-term borrowings		1,522,294		—			(1,522,294	)		—			—
Effects of foreign currency exchange		2,306,154		31,826			4,487,661			82,339			6,907,980


Balance at December 31, 2022	$	46,731,130	$	47,850,324		$	99,989,451		$	7,708,487		$	202,279,392

For the year ended December

31, 2023


	Short-term Borrowings (including financial liabilities for hedging)		Short-term Bills Payable		Bonds Payable			Long-term Borrowings			Lease Liabilities			Total
	NT$				NT$			NT$			NT$			NT$

Balance at January 1, 2023	$	46,731,130	$	—	$	47,850,324		$	99,989,451		$	7,708,487		$	202,279,392
Net financing cash flows		3,231,840		2,787,340		(2,573,366	)		(14,263,230	)		(1,136,666	)		(11,954,082	)
Interest under operating activities		—		—		—			—			22			22
Equity components of convertible bonds and embedded derivative liability		—		—		(412,264	)		—			—			(412,264	)
Non-cash changes
Additions to lease liabilities		—		—		—			—			1,644,665			1,644,665
Convertible bonds issued by subsidiaries and converted to ordinary shares		—		—		(228	)		—			—			(228	)
Amortization of issuance cost		—		—		319,578			91,538			—			411,116
Lease modifications		—		—		—			—			(113,514	)		(113,514	)
Adjustments for government subsidy		—		—		—			(1,002	)		—			(1,002	)
Acquisition through business combinations (Note 29)		—		—		—			—			143,629			143,629
Reclassification		—		—		—			—			(8,226	)		(8,226	)
Effects of foreign currency exchange		291,218		—		(174,558	)		(356,054	)		(16,391	)		(255,785	)


Balance at December 31, 2023	$	50,254,188	$	2,787,340	$	45,009,486		$	85,460,703		$	8,222,006		$	191,733,723


	Short-term Borrowings (including financial liabilities for hedging)		Short-term Bills Payable		Bonds Payable			Long-term Borrowings			Lease Liabilities			Total
	US$ (Note 4)		US$ (Note 4)		US$ (Note 4)			US$ (Note 4)			US$ (Note 4)			US$ (Note 4)

Balance at January 1, 2023	$	1,526,163	$	—	$	1,562,715		$	3,265,495		$	251,747		$	6,606,120
Net financing cash flows		105,547		91,030		(84,042	)		(465,814	)		(37,122	)		(390,401	)
Interest under operating activities		—		—		—			—			1			1
Equity components of convertible bonds and embedded derivative liability		—		—		(13,464	)		—			—			(13,464	)
Non-cash changes
Additions to lease liabilities		—		—		—			—			53,712			53,712
Convertible bonds issued by subsidiaries and converted to ordinary shares		—		—		(8	)		—			—			(8	)
Amortization of issuance cost				—		10,437			2,989			—			13,426
Lease modifications		—		—		—			—			(3,707	)		(3,707	)
Adjustments for government subsidy		—		—		—			(33	)		—			(33	)
Acquisition through business combinations (Note 29)		—		—		—			—			4,691			4,691
Reclassification		—		—		—			—			(269	)		(269	)
Effects of foreign currency exchange		9,511		—		(5,701	)		(11,628	)		(536	)		(8,354	)


Balance at December 31, 2023	$	1,641,221	$	91,030	$	1,469,937		$	2,791,009		$	268,517		$	6,261,714

Total taxes paid