v3.24.1

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2023

Statement [LineItems]

Summary of Fair Value of Financial Instruments

The carrying amounts and fair value of bonds payable as of December 31, 2022 and 2023 were as follows:

		Carrying Amount								Fair Value
		NT$				US$ (Note 4)				NT$				US$ (Note 4)
December 31, 2022		$	47,850,324							$	47,027,018
December 31, 2023			45,009,486			$	1,469,937				44,907,012			$	1,466,591

Summary of Financial Assets Measured at Level 3 Fair Value

For the year ended December 31, 2021

		Financial Assets at FVTPL								Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Equity Instruments				Debt Instruments				Total
		NT$				NT$				NT$				NT$				NT$
Balance at January 1		$	1,897,984			$	—			$	728,398			$	1,639,149			$	4,265,531
Recognized in profit or loss			131,276				—				—				—				131,276
Recognized in other comprehensive income
Included in unrealized gains on financial assets at FVTOCI			—				—				129,726				63,722				193,448
Effects of foreign currency exchange			(79,614	)			—				(4,508	)			—				(84,122	)
Net increase in trade receivables			—				3,269,782				—				14,940,539				18,210,321
Trade receivables factoring			—				(3,269,782	)			—				(9,474,490	)			(12,744,272	)
Purchases			459,046				—				32,246				—				491,292
Disposals			(107,793	)			—				(14,873	)			—				(122,666	)
Reclassify			—				—				(29,758	)			—				(29,758	)
Balance at December 31		$	2,300,899			$	—			$	841,231			$	7,168,920			$	10,311,050

For the year ended December 31, 2022

		Financial Assets at FVTPL								Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Equity Instruments				Debt Instruments				Total
		NT$				NT$				NT$				NT$				NT$
Balance at January 1		$	2,300,899			$	—			$	841,231			$	7,168,920			$	10,311,050
Recognized in profit or loss			100,134				605				—				—				100,739
Recognized in other comprehensive income
Included in unrealized losses on financial assets at FVTOCI			—				—				(366,862	)			(16,746	)			(383,608	)
Effects of foreign currency exchange			195,415				—				5,558				—				200,973
Net increase (decrease) in trade receivables			—				4,330,075				—				(674,112	)			3,655,963
Trade receivables factoring			—				(4,330,075	)			—				(15,636	)			(4,345,711	)
Purchases			338,016				14,325				20,000				—				372,341
Disposals			(268,200	)			(14,930	)			(63,051	)			—				(346,181	)
Balance at December 31		$	2,666,264			$	—			$	436,876			$	6,462,426			$	9,565,566

For the year ended December 31, 2023

		Financial Assets at FVTPL												Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Hybrid Instruments				Equity Instruments				Debt Instruments				Total
		NT$				NT$				NT$				NT$				NT$				NT$
Balance at January 1		$	2,666,264			$	—			$	—			$	436,876			$	6,462,426			$	9,565,566
Recognized in profit or loss			(83,239	)			—				(113	)			—				—				(83,352	)
Recognized in other comprehensive income
Included in unrealized losses on financial assets at FVTOCI			—				—				—				215,914				(16,807	)			199,107
Effects of foreign currency exchange			5,053				—				—				1,605				—				6,658
Net increase in trade receivables			—				5,778,078				—				—				234,772				6,012,850
Trade receivables factoring			—				(5,778,078	)			—				—				—				(5,778,078	)
Purchases			637,767				—				61,523				184,484				—				883,774
Disposal of subsidiaries (Note 30)			—				—				—				(29,572	)			—				(29,572	)
Disposals			(681,870	)			—				—				(188,476	)			—				(870,346	)
Balance at December 31		$	2,543,975			$	—			$	61,410			$	620,831			$	6,680,391			$	9,906,607
		Financial Assets at FVTPL												Financial Assets at FVTOCI
Financial Assets		Equity Instruments				Debt Instruments				Hybrid Instruments				Equity Instruments				Debt Instruments				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Balance at January 1		$	87,076			$	—			$	—			$	14,268			$	211,052			$	312,396
Recognized in profit or loss			(2,719	)			—				(3	)			—				—				(2,722	)
Recognized in other comprehensive income
Included in unrealized losses on financial assets at FVTOCI			—				—				—				7,051				(548	)			6,503
Effects of foreign currency exchange			165				—				—				52				—				217
Net increase in trade receivables			—				188,703				—				—				7,667				196,370
Trade receivables factoring			—				(188,703	)			—				—				—				(188,703	)
Purchases			20,829				—				2,009				6,025				—				28,863
Disposal of subsidiaries (Note 30)			—				—				—				(966	)			—				(966	)
Disposals			(22,269	)			—				—				(6,155	)			—				(28,424	)
Balance at December 31		$	83,082			$	—			$	2,006			$	20,275			$	218,171			$	323,534

Summary of Categories of Financial Instruments

c. Categories of financial instruments

		December 31
		2022				2023
		NT$				NT$				US$ (Note 4)
Financial assets
FVTPL
Mandatorily at FVTPL		$	8,934,151			$	6,628,690			$	216,482
Measured at amortized cost (Note 1)			188,733,772				182,950,517				5,974,870
FVTOCI
Equity instruments			482,559				620,831				20,275
Debt instruments			1,059,712				1,042,906				34,060
Trade receivables, net			5,402,714				5,637,485				184,111
Financial liabilities
FVTPL
Held for trading			626,760				1,302,342				42,532
Financial liabilities for hedging			12,204,620				12,516,971				408,784
Measured at amortized cost (Note 2)			337,771,707				295,102,540				9,637,574

Note 1: The balances included financial assets measured at amortized cost which comprised cash and cash equivalents, trade and other receivables and other financial assets.

Note 2: The balances included financial liabilities measured at amortized cost which comprised short-term borrowings, trade and other payables, bonds payable, long-term borrowings and deposits received (under the line items of other current liabilities and other non-current liabilities).

Summary of Detailed Information About Hedged

December 31, 2022

		Line item in		Carrying Amount
Hedging Instrument/Hedged Items		Balance sheet		Asset				Liability
				NT$				NT$
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		Financial liabilities for hedging - current		$	—			$	3,278,805
Hedge of net investment in foreign operation		Financial liabilities for hedging - current			—				8,925,815

December 31, 2023

		Line item in		Carrying Amount
Hedging Instrument/Hedged Items		Balance sheet		Asset								Liability
				NT$				US$ (Note 4)				NT$				US$ (Note 4)
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		Financial liabilities for hedging - current		$	—			$	—			$	3,271,312			$	106,836
Hedge of net investment in foreign operation		Financial liabilities for hedging - current			—				—				9,245,659				301,948

Summary of Detailed Information About Hedged Items

		Change in Value Used for Calculating Hedge Ineffectiveness								Accumulated Gains or Losses in Other Equity								Carrying Amount of Hedged Item in Fair Value Hedge				Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item
Hedging Instrument/ Hedged Item		Hedging Instrument				Hedged Item				Continuing Hedges				Hedge Accounting No Longer Applied				Asset				Asset
		NT$				NT$				NT$				NT$				NT$				NT$
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		$	(323,884	)		$	323,884			$	—			$	—			$	2,282,243			$	87,522
Hedge of net investment in foreign operation			(509,229	)			509,229				673,005				—				—				—

		Change in Value Used for Calculating Hedge Ineffectiveness								Accumulated Gains or Losses in Other Equity								Carrying Amount of Hedged Item in Fair Value Hedge				Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item
Hedging Instrument/ Hedged Item		Hedging Instrument				Hedged Item				Continuing Hedges				Hedge Accounting No Longer Applied				Asset				Asset
		NT$				NT$				NT$				NT$				NT$				NT$
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		$	7,493			$	(7,493	)		$	—			$	—			$	2,011,050			$	80,029
Hedge of net investment in foreign operation			312,029				(312,029	)			360,976				—				—				—

		Change in Value Used for Calculating Hedge Ineffectiveness								Accumulated Gains or Losses in Other Equity								Carrying Amount of Hedged Item in Fair Value Hedge				Accumulated Amount of Fair Value Hedge Adjustments on Hedged Item
Hedging Instrument/ Hedged Item		Hedging Instrument				Hedged Item				Continuing Hedges				Hedge Accounting No Longer Applied				Asset				Asset
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Fair value hedge
Borrowings denominated in foreign currencies/ Financial assets at FVTPL		$	245			$	(245	)		$	—			$	—			$	65,678			$	2,614
Hedge of net investment in foreign operation			10,190				(10,190	)			11,789				—				—				—

Summary of Maturity Analysis for Non-derivative Financial Liabilities

December 31, 2022

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				1 to 5 Years				More than 5 Years
		NT$				NT$				NT$				NT$				NT$
Non-derivative financial liabilities
Non-interest bearing		$	65,356,106			$	33,887,460			$	11,145,612			$	20,498			$	74,643
Obligation under leases			120,733				201,686				790,427				2,685,977				5,147,266
Floating interest rate liabilities			9,251,237				10,982,036				9,652,804				93,837,521				5,648,699
Fixed interest rate liabilities			12,530,681				9,209,134				9,055,918				44,756,570				29,280
		$	87,258,757			$	54,280,316			$	30,644,761			$	141,300,566			$	10,899,888

December 31, 2023

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				1 to 5 Years				More than 5 Years
		NT$				NT$				NT$				NT$				NT$
Non-derivative financial liabilities
Non-interest bearing		$	52,472,703			$	33,530,541			$	13,358,363			$	4,478,467			$	83,594
Obligation under leases			123,436				219,960				884,309				2,867,502				5,505,095
Floating interest rate liabilities			19,534,908				9,967,914				9,505,587				78,388,027				8,785,084
Fixed interest rate liabilities			12,370,288				22,921,637				11,235,729				21,095,740				—
		$	84,501,335			$	66,640,052			$	34,983,988			$	106,829,736			$	14,373,773
		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				1 to 5 Years				More than 5 Years
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Non-derivative financial liabilities
Non-interest bearing		$	1,713,674			$	1,095,053			$	436,263			$	146,260			$	2,730
Obligation under leases			4,031				7,184				28,880				93,648				179,787
Floating interest rate liabilities			637,979				325,536				310,437				2,560,027				286,907
Fixed interest rate liabilities			403,994				748,584				366,941				688,953				—
		$	2,759,678			$	2,176,357			$	1,142,521			$	3,488,888			$	469,424

Summary of Maturity Analysis for Derivative Financial Instruments

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year
		NT$				NT$				NT$
December 31, 2022
Net settled
Forward exchange contracts		$	(11,136	)		$	11,994			$	—
Gross settled
Forward exchange contracts
Inflows		$	13,398,921			$	4,688,786			$	599,796
Outflows			(13,310,433	)			(4,687,958	)			(534,354	)
			88,488				828				65,442
Swap contracts
Inflows			32,274,691				16,429,850				62,187,750
Outflows			(31,891,439	)			(15,016,775	)			(59,838,031	)
			383,252				1,413,075				2,349,719
		$	471,740			$	1,413,903			$	2,415,161

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year
		NT$				NT$				NT$
December 31, 2023
Net settled
Forward exchange contracts		$	(44,550	)		$	5,585			$	—
Gross settled
Forward exchange contracts
Inflows		$	13,971,393			$	347,468			$	143,726
Outflows			(13,854,585	)			(338,670	)			(133,330	)
			116,808				8,798				10,396
Swap contracts
Inflows			22,388,255				19,166,073				66,015,750
Outflows			(22,021,077	)			(18,547,076	)			(64,821,453	)
			367,178				618,997				1,194,297
		$	483,986			$	627,795			$	1,204,693

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
December 31, 2023
Net settled
Forward exchange contracts		$	(1,455	)		$	182			$	—
Gross settled
Forward exchange contracts
Inflows		$	456,283			$	11,348			$	4,694
Outflows			(452,468	)			(11,061	)			(4,355	)
			3,815				287				339
Swap contracts
Inflows			731,164				625,933				2,155,968
Outflows			(719,173	)			(605,717	)			(2,116,964	)
			11,991				20,216				39,004
		$	15,806			$	20,503			$	39,343

Summary of Disclosure of Detailed Information about Maturity Analysis of Obligation under Leases

Further information for maturity analysis of obligation under leases was as follows:

		Less than 1 Year				1 to 5 Years				5 to 10 Years				10 to 15 Years				15 to 20 Years				More than 20 Years
		NT$				NT$				NT$				NT$				NT$				NT$
Obligation under leases		$	1,112,846			$	2,685,977			$	1,536,779			$	939,751			$	881,803			$	1,788,933

Further information for maturity analysis of obligation under leases was as follows:

		Less than 1 Year				1 to 5 Years				5 to 10 Years				10 to 15 Years				15 to 20 Years				More than 20 Years
		NT$				NT$				NT$				NT$				NT$				NT$
Obligation under leases		$	1,227,705			$	2,867,502			$	2,157,503			$	891,614			$	864,881			$	1,591,097
		Less than 1 Year				1 to 5 Years				5 to 10 Years				10 to 15 Years				15 to 20 Years				More than 20 Years
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Obligation under leases		$	40,095			$	93,648			$	70,460			$	29,119			$	28,245			$	51,963

Interest rate risk [member]

Statement [LineItems]

Summary of Interest Rate Risk

The carrying amounts of the Group’s financial assets and financial liabilities with exposure to interest rates at each balance sheet date were as follows:

		December 31
		2022				2023
		NT$				NT$				US$ (Note 4)
Fair value interest rate risk
Financial assets		$	16,434,562			$	17,007,765			$	555,446
Financial liabilities			91,152,265				84,315,866				2,753,621
Cash flow interest rate risk
Financial assets			41,964,775				51,158,406				1,670,751
Financial liabilities			121,370,564				117,160,631				3,826,278

Measured at fair value on a recurring basis [member]

Statement [LineItems]

Summary of Fair Value of Financial Instruments

1) Fair value hierarchy

		Level 1				Level 2				Level 3				Total
		NT$				NT$				NT$				NT$
December 31, 2022
Financial assets at FVTPL
Derivative financial assets
Swap contracts		$	—			$	3,205,828			$	—			$	3,205,828
Forward exchange contracts			—				246,710				—				246,710
Non-derivative financial assets
Quoted ordinary shares			2,521,964				—				—				2,521,964
Private-placement funds			—				—				1,599,932				1,599,932
Unquoted preferred shares			—				—				628,156				628,156
Contingent considerations			—				—				438,176				438,176
Open-end mutual funds			293,385				—				—				293,385
		$	2,815,349			$	3,452,538			$	2,666,264			$	8,934,151
Financial assets at FVTOCI
Investments in equity instruments
Unquoted ordinary shares		$	—			$	—			$	419,491			$	419,491
Quoted ordinary shares			45,683				—				—				45,683
Unquoted preferred shares			—				—				13,883				13,883
Limited partnership			—				—				3,502				3,502
Investments in debt instruments
Unsecured subordinate corporate bonds			—				—				1,059,712				1,059,712
Trade receivables, net			—				—				5,402,714				5,402,714
		$	45,683			$	—			$	6,899,302			$	6,944,985
Financial liabilities at FVTPL
Derivative financial liabilities
Swap contracts		$	—			$	543,547			$	—			$	543,547
Forward exchange contracts			—				83,213				—				83,213
		$	—			$	626,760			$	—			$	626,760

		Level 1				Level 2				Level 3				Total
		NT$				NT$				NT$				NT$
December 31, 2023
Financial assets at FVTPL
Derivative financial assets
Swap contracts		$	—			$	1,453,868			$	—			$	1,453,868
Forward exchange contracts			—				161,924				—				161,924
Non-derivative financial assets
Quoted ordinary shares			2,099,844				—				—				2,099,844
Private-placement funds			—				—				1,796,015				1,796,015
Unquoted preferred shares			—				—				747,960				747,960
Open-end mutual funds			307,669				—				—				307,669
Hybrid financial assets Convertible notes			—				—				61,410				61,410
		$	2,407,513			$	1,615,792			$	2,605,385			$	6,628,690
Financial assets at FVTOCI
Investments in equity instruments
Unquoted ordinary shares		$	—			$	—			$	607,528			$	607,528
Unquoted preferred shares			—				—				13,303				13,303
Investments in debt instruments
Unsecured subordinate corporate bonds			—				—				1,042,906				1,042,906
Trade receivables, net			—				—				5,637,485				5,637,485
		$	—			$	—			$	7,301,222			$	7,301,222
Financial liabilities at FVTPL
Derivative financial liabilities
Swap contracts		$	—			$	1,183,469			$	—			$	1,183,469
Forward exchange contracts			—				118,873				—				118,873
		$	—			$	1,302,342			$	—			$	1,302,342

		Level 1				Level 2				Level 3				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
December 31, 2023
Financial assets at FVTPL
Derivative financial assets
Swap contracts		$	—			$	47,481			$	—			$	47,481
Forward exchange contracts			—				5,288				—				5,288
Non-derivative financial assets
Quoted ordinary shares			68,577				—				—				68,577
Private-placement funds			—				—				58,655				58,655
Unquoted preferred shares			—				—				24,427				24,427
Open-end mutual funds			10,048				—				—				10,048
Hybrid financial assets Convertible notes			—				—				2,006				2,006
		$	78,625			$	52,769			$	85,088			$	216,482
Financial assets at FVTOCI
Investments in equity instruments
Unquoted ordinary shares		$	—			$	—			$	19,841			$	19,841
Unquoted preferred shares			—				—				434				434
Investments in debt instruments
Unsecured subordinate corporate bonds			—				—				34,060				34,060
Trade receivables, net			—				—				184,111				184,111
		$	—			$	—			$	238,446			$	238,446
Financial liabilities at FVTPL
Derivative financial liabilities
Swap contracts		$	—			$	38,650			$	—			$	38,650
Forward exchange contracts			—				3,882				—				3,882
		$	—			$	42,532			$	—			$	42,532

X

- Definition

Disclosure of detailed information about maturity analysis of obligation under leases explanatory.

+ References

No definition available.

+ Details

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X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

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X

- Definition

The disclosure of detailed information about financial instruments. [Refer: Financial instruments, class [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 31
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