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Investment Properties (Tables)

12 Months Ended

Dec. 31, 2024

Text block [abstract]

Summary of Investment Properties

For the year ended December 31, 2022

		Land				Buildings and Improvements				Right-of-use Assets				Total
		NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2022		$	35,572			$	16,376,098			$	10,042,678			$	26,454,348
Additions			-				114,786				-				114,786
Disposals			-				(9,770	)			-				(9,770	)
Reclassification			-				39,158				(10,314	)			28,844

		Land				Buildings and Improvements				Right-of-use Assets				Total
		NT$				NT$				NT$				NT$
Effects of foreign currency exchange differences		$	-			$	237,171			$	143,516			$	380,687
Balance at December 31, 2022		$	35,572			$	16,757,443			$	10,175,880			$	26,968,895
Accumulated depreciation
Balance at January 1, 2022		$	-			$	3,272,146			$	1,037,415			$	4,309,561
Depreciation expenses			-				779,431				327,583				1,107,014
Disposals			-				(8,354	)			-				(8,354	)
Reclassification			-				(198,631	)			(12,186	)			(210,817	)
Effects of foreign currency exchange differences			-				23,515				18,884				42,399
Balance at December 31, 2022		$	-			$	3,868,107			$	1,371,696			$	5,239,803
Carrying amount at December 31, 2022		$	35,572			$	12,889,336			$	8,804,184			$	21,729,092

For the year ended December 31, 2023

		Land				Buildings and Improvements				Right-of-use Assets				Total
		NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2023		$	35,572			$	16,757,443			$	10,175,880			$	26,968,895
Additions			-				35,304				-				35,304
Reclassification			-				(182,588	)			(12,233	)			(194,821	)
Effects of foreign currency exchange differences			-				(298,273	)			(171,087	)			(469,360	)
Balance at December 31, 2023		$	35,572			$	16,311,886			$	9,992,560			$	26,340,018
Accumulated depreciation
Balance at January 1, 2023		$	-			$	3,868,107			$	1,371,696			$	5,239,803
Depreciation expenses			-				766,322				325,557				1,091,879
Reclassification			-				(51,031	)			(4,309	)			(55,340	)
Effects of foreign currency exchange differences			-				(80,078	)			(25,362	)			(105,440	)
Balance at December 31, 2023		$	-			$	4,503,320			$	1,667,582			$	6,170,902
Carrying amount at December 31, 2023		$	35,572			$	11,808,566			$	8,324,978			$	20,169,116

For the year ended December 31, 2024

		Land				Buildings and Improvements				Right-of-use Assets				Total
		NT$				NT$				NT$				NT$
Cost
Balance at January 1, 2024		$	35,572			$	16,311,886			$	9,992,560			$	26,340,018
Additions			-				15,145				-				15,145
Disposals			-				(62	)			-				(62	)
Reclassification			-				(88,176	)			159				(88,017	)
Effects of foreign currency exchange differences			-				845,530				520,026				1,365,556
Balance at December 31, 2024		$	35,572			$	17,084,323			$	10,512,745			$	27,632,640
Accumulated depreciation
Balance at January 1, 2024		$	-			$	4,503,320			$	1,667,582			$	6,170,902
Depreciation expenses			-				748,055				331,204				1,079,259
Disposals			-				(28	)			-				(28	)
Reclassification			-				(9,340	)			54				(9,286	)
Effects of foreign currency exchange differences			-				241,359				95,390				336,749
Balance at December 31, 2024		$	-			$	5,483,366			$	2,094,230			$	7,577,596
Carrying amount at December 31, 2024		$	35,572			$	11,600,957			$	8,418,515			$	20,055,044
		Land				Buildings and Improvements				Right-of-use Assets				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Cost
Balance at January 1, 2024		$	1,085			$	497,466			$	304,744			$	803,295
Additions			-				462				-				462
Disposals			-				(2	)			-				(2	)
Reclassification			-				(2,689	)			5				(2,684	)
Effects of foreign currency exchange differences			-				25,786				15,859				41,645
Balance at December 31, 2024		$	1,085			$	521,023			$	320,608			$	842,716
Accumulated depreciation
Balance at January 1, 2024		$	-			$	137,338			$	50,856			$	188,194
Depreciation expenses			-				22,813				10,101				32,914
Disposals			-				(1	)			-				(1	)
Reclassification			-				(284	)			2				(282	)

		Land				Buildings and Improvements				Right-of-use Assets				Total
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Effects of foreign currency exchange differences		$	-			$	7,361			$	2,909			$	10,270
Balance at December 31, 2024		$	-			$	167,227			$	63,868			$	231,095
Carrying amount at December 31, 2024		$	1,085			$	353,796			$	256,740			$	611,621

Summary of Maturity analysis of Operating Lease Payments

The total lease payments to be received in the future under operating leases of investment properties were as follows:

		December 31
		2023				2024
		NT$				NT$				US$ (Note 4)
Year 1		$	1,596,827			$	1,553,091			$	47,365
Year 2			1,333,442				1,333,489				40,668
Year 3			1,154,877				1,041,709				31,769
Year 4			893,353				768,824				23,447
Year 5			687,266				644,958				19,669
Year 6 onwards			1,777,808				1,247,966				38,059
		$	7,443,573			$	6,590,037			$	200,977

Summary of Investment Properties, Useful Lives

The investment properties were depreciated on a straight-line basis over the following useful lives:

Main buildings			10-40 years
Right-of-use assets			10-50 years

Summary of Investment Properties, Fair Value

The fair value of the investment properties was as follows:

		$				$				$
		December 31
		2023				2024
		NT$				NT$				US$ (Note 4)
Fair value		$	34,789,532			$	34,684,323			$	1,057,771

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The disclosure of fair value of the investment properties.

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Disclosure of investment property estimated useful lives.

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The disclosure of detailed information about investment property. [Refer: Investment property]

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