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Lease Arrangements | 12 Months Ended
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Dec. 31, 2024
Text block [abstract] |
Lease Arrangements |
16. | LEASE ARRANGEMENTS
| a. | Right-of-use assets
|  | $ |  |  |  | $ |  |  |  | $ |  |
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Carrying amounts |  |  |  |  |  |  |  |  |  |  |  |
Land |  | $ | 7,111,397 |  |  | $ | 7,747,283 |  |  | $ | 236,270 |
Buildings and improvements |  |  | 4,081,525 |  |  |  | 3,492,553 |  |  |  | 106,513 |
Machinery and equipment |  |  | 179,270 |  |  |  | 545,748 |  |  |  | 16,644 |
Other equipment |  |  | 70,074 |  |  |  | 65,503 |  |  |  | 1,997 |
|  | $ | 11,442,266 |  |  | $ | 11,851,087 |  |  | $ | 361,424 |
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Additions to right-of-use assets |  | $ | 2,140,942 |  |  | $ | 1,680,516 |  |  | $ | 1,936,186 |  |  | $ | 59,048 |
Depreciation charge for right-of-use assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Land |  | $ | 236,673 |  |  | $ | 246,617 |  |  | $ | 267,959 |  |  | $ | 8,172 |
Buildings and improvements |  |  | 660,276 |  |  |  | 726,510 |  |  |  | 855,492 |  |  |  | 26,090 |
Machinery and equipment |  |  | 538,639 |  |  |  | 292,936 |  |  |  | 246,799 |  |  |  | 7,527 |
Other equipment |  |  | 32,452 |  |  |  | 37,957 |  |  |  | 44,890 |  |  |  | 1,369 |
|  | $ | 1,468,040 |  |  | $ | 1,304,020 |  |  | $ | 1,415,140 |  |  | $ | 43,158 |
The amounts disclosed above with respect to the right-of-use assets did not include the right-of-use assets that meet the definition of investment properties.
| b. | Lease liabilities
|  | $ |  |  |  | $ |  |  |  | $ |  |
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Carrying amounts |  |  |  |  |  |  |  |  |  |  |  |
Current |  | $ | 1,062,239 |  |  | $ | 986,489 |  |  | $ | 30,085 |
Non-current |  | $ | 7,159,767 |  |  | $ | 6,825,534 |  |  | $ | 208,159 |
The Group’s lease liabilities were mainly from land and buildings and improvements. The range of discount rates for lease liabilities was as follows:
|  | December 31 |
|  | 2023 |  |  | 2024 |
Land (%) |  |  | 0.54-8.00 |  |  |  | 0.54-8.00 |
Buildings and improvements (%) |  |  | 0.45-8.84 |  |  |  | 0.45-8.84 |
| c. | Material lease-in activities and terms
The Group leases land and buildings for the use of plants and offices with remaining lease terms of 1-59 years and 1-26 years, respectively. For the leasehold land located in the R.O.C., the Group has extension options at the expiry of the lease periods. However, the government has the right to adjust the lease payments on the basis of changes in announced land value prices and also has the right to terminate the lease contract under certain circumstances. The Group does not have bargain purchase options to acquire the leasehold land and buildings at the expiry of the lease periods. In addition, the Group is prohibited from subleasing or transferring all or any portion of the underlying assets without the lessor’s consent.
| d. | Subleases
In addition to the sublease transactions described in Note 17, the Group did not have other sublease transactions.
| e. | Other lease information
|  | $ |  |  |  | $ |  |  |  | $ |  |  |  | $ |  |
|  | For the Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Expenses relating to short-term leases |  | $ | 431,613 |  |  | $ | 316,799 |  |  | $ | 885,741 |  |  | $ | 27,013 |
Expenses relating to low-value assets leases |  | $ | 3,242 |  |  | $ | 3,913 |  |  | $ | 4,143 |  |  | $ | 126 |
Expenses relating to variable lease payments not included in the measurement of lease liabilities |  | $ | 126,584 |  |  | $ | 124,883 |  |  | $ | 70,263 |  |  | $ | 2,143 |
Total cash outflow for leases |  | $ | 2,494,384 |  |  | $ | 1,856,816 |  |  | $ | 3,426,478 |  |  | $ | 104,498 |
The Group elected to apply the recognition exemption for qualifying short-term leases and low-value asset leases and, therefore, did not recognize right-of-use assets and lease liabilities for these leases.

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2024-03-27 + Details
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