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Lease Arrangements
 12 Months Ended
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.