Cash Flow Information

12 Months Ended

Dec. 31, 2024

32.	CASH FLOW INFORMATION

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, 2022, 2023 and 2024:


	For the Year Ended December 31
	2022			2023			2024
	NT$			NT$			NT$			US$ (Note 4)

Payments for property, plant and equipment
Purchase of property, plant and equipment	$	75,800,574		$	48,758,649		$	96,207,546		$	2,934,052
Increase (decrease) in other non-current assets		(5,480	)		(387,233	)		1,210,888			36,928
Decrease (increase) in other payables		(3,096,926	)		5,894,525			(17,610,885	)		(537,081	)
Capitalized borrowing costs		(58,263	)		(107,712	)		(285,611	)		(8,710	)


	$	72,639,905		$	54,158,229		$	79,521,938		$	2,425,189


Proceeds from disposal of property, plant and equipment
Consideration from disposal of property, plant and equipment	$	612,213		$	334,348		$	887,718		$	27,072
Decrease in other receivables		2,784			132,790			821			26
Decrease in other current assets		-			8,188			19,514			595
Decrease in other non-current assets		134,760			-			-			-


	$	749,757		$	475,326		$	908,053		$	27,693


Payments for FVTOCI
Increase in FVTOCI (Note 38)	$	-		$	-		$	12,150,760		$	370,563
Decrease in other receivables		-			-			(12,137,200	)		(370,150	)


	$	-		$	-		$	13,560		$	413

Changes in liabilities arising from financing activities

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	)
Convertible bonds classified separately as equity components 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 discount		-		182,759			114,687			-			297,446
Convertible bonds issued by subsidiaries and converted to subsidiaries’ 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$			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
Convertible bonds classified separately as equity components 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 subsidiaries’ ordinary shares		-		-		(228	)		-			-			(228	)
Amortization of discount		-		-		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

For the year ended December 31, 2024


	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$			NT$

Balance at January 1, 2024	$	50,254,188		$	2,787,340		$	45,009,486		$	85,460,703		$	8,222,006		$	191,733,723
Net financing cash flows		(4,514,729	)		(2,787,340	)		(12,867,386	)		36,656,269			(1,547,291	)		14,939,523
Interest under operating activities		-			-			-			-			13,538			13,538
Convertible bonds classified separately as equity components and embedded derivative liability		-			-			(100,872	)		-			-			(100,872	)
Non-cash changes
Additions to lease liabilities		-			-			-			-			1,342,690			1,342,690
Acquisition through business combinations (Note 29)		-			-			-			-			96,894			96,894
Convertible bonds issued by subsidiaries and converted to subsidiaries’ ordinary shares		-			-			(99	)		-			-			(99	)
Amortization of discount		-			-			366,988			76,326			-			443,314
Lease modifications		-			-			-			-			(409,679	)		(409,679	)
Adjustments for government subsidy		-			-			-			(748	)		-			(748	)
Effects of foreign currency exchange		1,705,403			-			568,047			3,442,548			93,865			5,809,863


Balance at December 31, 2024	$	47,444,862		$	-		$	32,976,164		$	125,635,098		$	7,812,023		$	213,868,147


	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, 2024	$	1,532,607		$	85,006		$	1,372,659		$	2,606,304		$	250,747		$	5,847,323
Net financing cash flows		(137,686	)		(85,006	)		(392,418	)		1,117,910			(47,188	)		455,612
Interest under operating activities		-			-			-			-			413			413
Convertible bonds classified separately as equity components and embedded derivative liability		-			-			(3,076	)		-			-			(3,076	)
Non-cash changes
Additions to lease liabilities		-			-			-			-			40,948			40,948
Acquisition through business combinations (Note 29)		-			-			-			-			2,955			2,955
Convertible bonds issued by subsidiaries and converted to subsidiaries’ ordinary shares		-			-			(3	)		-			-			(3	)
Amortization of discount		-			-			11,192			2,327			-			13,519
Lease modifications		-			-			-			-			(12,494	)		(12,494	)
Adjustments for government subsidy		-			-			-			(23	)		-			(23	)
Effects of foreign currency exchange		52,010			-			17,324			104,988			2,863			177,185


Balance at December 31, 2024	$	1,446,931		$	-		$	1,005,678		$	3,831,506		$	238,244		$	6,522,359

Supplier financing arrangements

The Group has entered into supplier financing arrangements. Under these arrangements, the suppliers may elect to receive early payment from the banks by factoring their receivables from the Group, and the Group then pays the banks at the original due dates set with suppliers. The above arrangements do not modify the terms of these payables because neither the Group’s payment terms have been extended nor additional interest has been paid; therefore, the Group still presents the payables as trade payables. As of December 31, 2023 and 2024, trade payables under supplier finance arrangements amounted to

NT$1,284,202 thousand and NT$1,056,486 thousand (US$32,220 thousand), respectively.

The carrying amount of the financial liabilities that are subject to supplier finance arrangements, and of which suppliers have already received payment from the finance provider, are as follows:


	December 31, 2024
	NT$		US$ (Note 4)
Trade payables
Of which suppliers have already received payment from the finance providers	$	1,056,486	$	32,220

The range of payment due dates for the financial liabilities that are subject to supplier finance arrangements and comparable trade payables that are not part of a supplier finance arrangement are as follows:


	December 31, 2024
Trade payables
Liabilities that are part of supplier finance arrangements		120-165 Days
Comparable trade payables that are not part of supplier finance arrangements		30-180 Days

The changes in liabilities that are subject to supplier finance arrangements are primarily attributable to additions resulting from purchases of goods and subsequent cash settlements. There were

material non-cash changes in these liabilities.

Total taxes paid


	For the Year Ended December 31
	2022		2023		2024
	NT$		NT$		NT$		US$ (Note 4)
Operating activities	$	14,250,527	$	15,474,646	$	9,072,635	$	276,689
Investing activities		842,440		-		1,170,149		35,686


	$	15,092,967	$	15,474,646	$	10,242,784	$	312,375