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Contents of Significant Accounts (Tables) | 12 Months Ended
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Dec. 31, 2023
Contents Of Significant Accounts [Line Items] |
Cash and Cash Equivalents |
| (1) | Cash and Cash Equivalents
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Cash on hand and petty cash |  | $ | 6,023 |  |  | $ | 6,200 |
Checking and savings accounts |  |  | 42,422,443 |  |  |  | 50,322,942 |
Time deposits |  |  | 125,467,386 |  |  |  | 80,276,114 |
Repurchase agreements collateralized by government bonds and corporate notes |  |  | 5,922,925 |  |  |  | 1,948,359 |
Total |  | $ | 173,818,777 |  |  | $ | 132,553,615 |
Summary of Fair Value of Each Investment in Equity Instrument | The fair value of each investment in equity instrument to be measured at fair value through other comprehensive income is as follows:
|  |  |  | As of December 31, |
Type of securities |  | Name of securities |  | 2022 |  |  | 2023 |
|  |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Thousands) |  |  | (In Thousands) |
Common stock |  | SILICON INTEGRATED SYSTEMS CORP. |  | $ | 2,316,197 |  |  | $ | — |
Common stock |  | UNIMICRON HOLDING LIMITED |  |  | 2,847,385 |  |  |  | 2,514,120 |
Common stock |  | ITE TECH. INC. |  |  | 1,023,266 |  |  |  | 2,100,977 |
Common stock |  | CHIPBOND TECHNOLOGY CORPORATION |  |  | 3,051,603 |  |  |  | 3,843,744 |
Common stock |  | NOVATEK MICROELECTRONICS CORP. (NOVATEK) |  |  | 5,188,267 |  |  |  | 8,501,851 |
Common stock |  | SHIN-ETSU HANDOTAI TAIWAN CO., LTD. |  |  | 580,335 |  |  |  | 548,205 |
Preferred stock |  | MTIC HOLDINGS PTE. LTD. |  |  | 182,547 |  |  |  | 175,063 |
Summary of Income Recognized in Profit or Loss from Equity Instruments Designated as Fair Value Through Other Comprehensive Income |
| b. | Dividend income recognized in profit or loss from equity instruments designated as fair value through other comprehensive income were listed below:
|  | For the years ended December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Held at end of period |  | $ | 1,431,931 |  |  | $ | 1,052,336 |
Derecognized during the period |  |  | — |  |  |  | 142,535 |
Total |  | $ | 1,431,931 |  |  | $ | 1,194,871 |
Summary of Details on Derecognition of Such Investments |
| c. | The Company reclassified its equity instrument investment in SIS as investments accounted for under the equity method. Details on derecognition of such investments are as follow:
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Fair value on the date of disposal |  | $ | — |  |  | $ | — |  |  | $ | 3,035,999 |
Cumulative gains (losses) reclassified to retained earnings due to derecognition |  | $ | — |  |  | $ | — |  |  | $ | (1,628,388 | )
Aging Analysis of Accounts Receivable |
Aging analysis of accounts receivable: |  |  |  |  |  |  |  |
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Neither past due |  | $ | 30,545,437 |  |  | $ | 25,707,008 |
Past due: |  |  |  |  |  |  |  |
≤ 30 days |  |  | 5,303,765 |  |  |  | 3,008,126 |
31 to 60 days |  |  | 130,408 |  |  |  | 78,668 |
61 to 90 days |  |  | 3,247 |  |  |  | 5,599 |
91 to 120 days |  |  | 7,886 |  |  |  | — |
≥ 121 days |  |  | 662,868 |  |  |  | 517,211 |
Subtotal |  |  | 6,108,174 |  |  |  | 3,609,604 |
Total |  | $ | 36,653,611 |  |  | $ | 29,316,612 |
Movement of Loss Allowance |
Movement of loss allowance for accounts receivable: |  |  |  |  |  |  |  |
|  | For the years ended December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Beginning balance |  | $ | 194,491 |  |  | $ | 209,101 |
Net recognition (reversal) for the period |  |  | 14,610 |  |  |  | (130,039 | )
Ending balance |  | $ | 209,101 |  |  | $ | 79,062 |
Inventories, Net |
| (6) | Inventories, Net
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Raw materials |  | $ | 6,335,428 |  |  | $ | 10,995,569 |
Supplies and spare parts |  |  | 7,161,216 |  |  |  | 6,443,172 |
Work in process |  |  | 14,897,926 |  |  |  | 15,560,517 |
Finished goods |  |  | 2,675,390 |  |  |  | 2,713,300 |
Total |  | $ | 31,069,960 |  |  | $ | 35,712,558 |
Details of Investments Accounted for Under the Equity Method |
| (7) | Investments Accounted for Under the Equity Method
| a. | Details of investments accounted for under the equity method are as follows:
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
Investee companies |  | Amount |  |  | Percentage of ownership or voting rights |  |  | Amount |  |  | Percentage of ownership or voting rights |
|  | NT$ |  |  |  |  |  | NT$ |  |  |  |
|  | (In Thousands) |  |  |  |  |  | (In Thousands) |  |  |  |
Listed companies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
SILICON INTEGRATED SYSTEMS CORP. (SIS) (Note A) |  | $ | — |  |  |  | — |  |  | $ | 2,373,060 |  |  |  | 19.02 |
FARADAY TECHNOLOGY CORP. (FARADAY) (Note B) |  |  | 1,862,245 |  |  |  | 13.78 |  |  |  | 1,990,073 |  |  |  | 13.78 |
UNIMICRON TECHNOLOGY CORP. (UNIMICRON) (Note C) |  |  | 13,285,169 |  |  |  | 13.27 |  |  |  | 13,644,560 |  |  |  | 13.05 |
Unlisted companies |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
MTIC HOLDINGS PTE. LTD. (Note D) |  |  | — |  |  |  | 45.44 |  |  |  | — |  |  |  | 45.44 |
UNITECH CAPITAL INC. |  |  | 426,070 |  |  |  | 42.00 |  |  |  | 625,667 |  |  |  | 42.00 |
TRIKNIGHT CAPITAL CORPORATION (TRIKNIGHT) (Note E) |  |  | 2,117,678 |  |  |  | 40.00 |  |  |  | 2,109,906 |  |  |  | 40.00 |
HSUN CHIEH CAPITAL CORP. |  |  | 210,690 |  |  |  | 40.00 |  |  |  | 235,098 |  |  |  | 40.00 |
PURIUMFIL INC. |  |  | 14,622 |  |  |  | 40.00 |  |  |  | 11,474 |  |  |  | 40.00 |
HSUN CHIEH INVESTMENT CO., LTD. (HSUN CHIEH) (Note F) |  |  | 2,980,984 |  |  |  | 36.49 |  |  |  | 4,126,878 |  |  |  | 36.49 |
YANN YUAN INVESTMENT CO., LTD. (YANN YUAN) |  |  | 5,455,743 |  |  |  | 26.78 |  |  |  | 7,516,327 |  |  |  | 26.78 |
UNITED LED CORPORATION HONG KONG LIMITED |  |  | 97,156 |  |  |  | 25.14 |  |  |  | 93,793 |  |  |  | 25.14 |
VSENSE CO., LTD. (Note D) |  |  | — |  |  |  | 23.98 |  |  |  | — |  |  |  | 23.98 |
TRANSLINK CAPITAL PARTNERS I, L.P. (Note G) |  |  | 54,556 |  |  |  | 10.38 |  |  |  | 58,964 |  |  |  | 10.38 |
Total |  | $ | 26,504,913 |  |  |  |  |  |  | $ | 32,785,800 |  |  |  |  |
| Note A: | In August 2023, the board chairman of SIS changed and became the same person as the board chairman of UMC. After considering the comprehensive conditions, including ownership interest held and representation on Board of Directors of SIS, etc., the Company determines that it has significant influence over SIS and accounts for its investment in SIS as an associate. SIS was previously measured at fair value through other comprehensive income and reclassified as investments accounted for under the equity method. UMC’s share of the net fair value of SIS’s identifiable assets and liabilities was in excess of the fair value of the previously held investment in SIS at the acquisition date, and the difference was recognized as bargain purchase gain. Cumulative fair value change that was previously recognized in other comprehensive loss up to reclassification date was reclassified to retained earnings in the current period.
| Note B: | Beginning from June 2015, the Company accounts for its investment in FARADAY as an associate given the fact that UMC obtained the ability to exercise significant influence over FARADAY through representation on its Board of Directors.
| Note C: | Beginning from June 2020, the Company accounts for its investment in UNIMICRON as an associate given the fact that UMC obtained the ability to exercise significant influence over UNIMICRON through representation on its Board of Directors. On January 6, 2023, UNIMICRON issued new shares to merge with SUBTRON TECHNOLOGY CO., LTD. (SUBTRON) through share conversion. The share conversion ratio was 1 common share of SUBTRON to exchange 0.219 common shares of UNIMICRON. The 23 million shares of SUBTRON held by the Company were exchanged to 5 million common shares newly issued by UNIMICRON.
| Note D: | When the Company’s share of losses of an associate equals or exceeds its interest in that associate, the Company discontinues recognizing its share of further losses. Additional losses and liabilities are recognized only to the extent that the Company has incurred legal or constructive obligations or made payments on behalf of that associate.
| Note E: | TRIKNIGHT executed a capital reduction and refunded NT$400 million and NT$560 million based on UMC’s stockholding percentage in June and December 2023, respectively. UMC’s stockholding percentage remains unchanged.
| Note F: | HSUN CHIEH executed a capital reduction and refunded NT$343 million based on UMC’s stockholding percentage in April 2023. UMC’s stockholding percentage remains unchanged.
| Note G: | The Company follows international accounting practices in equity accounting for limited partnerships and uses the equity method to account for these investees.
Property, Plant and Equipment |
| (8) | Property, Plant and Equipment
| a. | 2022
Assets Used by the Company: Cost:
|  | Land |  |  | Buildings |  |  | Machinery and equipment |  |  | Transportation equipment |  |  | Furniture and fixtures |  |  | Leasehold improvement |  |  | Construction in progress and equipment awaiting inspection |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
As of January 1, 2022 |  | $ | 1,491,343 |  |  | $ | 36,827,480 |  |  | $ | 897,806,699 |  |  | $ | 55,959 |  |  | $ | 7,305,174 |  |  | $ | 61,282 |  |  | $ | 22,856,033 |  |  | $ | 966,403,970 |
Additions |  |  | — |  |  |  | 325,943 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 72,270,938 |  |  |  | 72,596,881 |
Disposals |  |  | — |  |  |  | (69,897 | ) |  |  | (6,391,003 | ) |  |  | — |  |  |  | (27,782 | ) |  |  | (2,414 | ) |  |  | (69,640 | ) |  |  | (6,560,736 | )
Transfers and reclassifications |  |  | — |  |  |  | 219,666 |  |  |  | 46,548,734 |  |  |  | 8,154 |  |  |  | 730,317 |  |  |  | 421 |  |  |  | (39,772,778 | ) |  |  | 7,734,514 |
Exchange effect |  |  | (21,127 | ) |  |  | 294,577 |  |  |  | 15,855,258 |  |  |  | 810 |  |  |  | 54,284 |  |  |  | 3,786 |  |  |  | 79,390 |  |  |  | 16,266,978 |
As of December 31, 2022 |  | $ | 1,470,216 |  |  | $ | 37,597,769 |  |  | $ | 953,819,688 |  |  | $ | 64,923 |  |  | $ | 8,061,993 |  |  | $ | 63,075 |  |  | $ | 55,363,943 |  |  | $ | 1,056,441,607 |
Accumulated Depreciation and Impairment: |
|  | Land |  |  | Buildings |  |  | Machinery and equipment |  |  | Transportation equipment |  |  | Furniture and fixtures |  |  | Leasehold improvement |  |  | Construction in progress and equipment awaiting inspection |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
As of January 1, 2022 |  | $ | — |  |  | $ | 21,184,969 |  |  | $ | 810,904,881 |  |  | $ | 47,108 |  |  | $ | 6,222,383 |  |  | $ | 55,125 |  |  | $ | — |  |  | $ | 838,414,466 |
Depreciation |  |  | — |  |  |  | 1,443,545 |  |  |  | 38,565,229 |  |  |  | 3,946 |  |  |  | 456,017 |  |  |  | 2,816 |  |  |  | — |  |  |  | 40,471,553 |
Disposals |  |  | — |  |  |  | (69,489 | ) |  |  | (6,331,532 | ) |  |  | — |  |  |  | (27,421 | ) |  |  | (2,404 | ) |  |  | — |  |  |  | (6,430,846 | )
Transfers and reclassifications |  |  | — |  |  |  | 161 |  |  |  | (4,913 | ) |  |  | — |  |  |  | (176 | ) |  |  | — |  |  |  | — |  |  |  | (4,928 | )
Exchange effect |  |  | — |  |  |  | 172,320 |  |  |  | 14,604,120 |  |  |  | 543 |  |  |  | 46,714 |  |  |  | 3,846 |  |  |  | — |  |  |  | 14,827,543 |
As of December 31, 2022 |  | $ | — |  |  | $ | 22,731,506 |  |  | $ | 857,737,785 |  |  | $ | 51,597 |  |  | $ | 6,697,517 |  |  | $ | 59,383 |  |  | $ | — |  |  | $ | 887,277,788 |
Net carrying amount: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2022 |  | $ | 1,470,216 |  |  | $ | 14,866,263 |  |  | $ | 96,081,903 |  |  | $ | 13,326 |  |  | $ | 1,364,476 |  |  | $ | 3,692 |  |  | $ | 55,363,943 |  |  | $ | 169,163,819 |
Assets Subject to Operating Leases: Cost:
|  | Land |  |  | Buildings |  |  | Machinery and equipment |  |  | Furniture and fixtures |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
As of January 1, 2022 |  | $ | 549,010 |  |  | $ | 2,422,389 |  |  | $ | — |  |  | $ | 1,312,703 |  |  | $ | 4,284,102 |
Disposals |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (660 | ) |  |  | (660 | )
Transfers and reclassifications |  |  | — |  |  |  | (1,226 | ) |  |  | 6,345 |  |  |  | 15,562 |  |  |  | 20,681 |
Exchange effect |  |  | (3,223 | ) |  |  | 22,084 |  |  |  | — |  |  |  | 6,686 |  |  |  | 25,547 |
As of December 31, 2022 |  | $ | 545,787 |  |  | $ | 2,443,247 |  |  | $ | 6,345 |  |  | $ | 1,334,291 |  |  | $ | 4,329,670 |
Accumulated Depreciation and Impairment: |
|  | Land |  |  | Buildings |  |  | Machinery and equipment |  |  | Furniture and fixtures |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
As of January 1, 2022 |  | $ | — |  |  | $ | 1,095,113 |  |  | $ | — |  |  | $ | 1,236,790 |  |  | $ | 2,331,903 |
Depreciation |  |  | — |  |  |  | 94,644 |  |  |  | — |  |  |  | 60,229 |  |  |  | 154,873 |
Disposals |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (660 | ) |  |  | (660 | )
Transfers and reclassifications |  |  | — |  |  |  | (161 | ) |  |  | 6,345 |  |  |  | 211 |  |  |  | 6,395 |
Exchange effect |  |  | — |  |  |  | 13,216 |  |  |  | — |  |  |  | 5,696 |  |  |  | 18,912 |
As of December 31, 2022 |  | $ | — |  |  | $ | 1,202,812 |  |  | $ | 6,345 |  |  | $ | 1,302,266 |  |  | $ | 2,511,423 |
Net carrying amount: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2022 |  | $ | 545,787 |  |  | $ | 1,240,435 |  |  | $ | — |  |  | $ | 32,025 |  |  | $ | 1,818,247 |
| b. | 2023
Assets Used by the Company: Cost:
|  | Land |  |  | Buildings |  |  | Machinery and equipment |  |  | Transportation equipment |  |  | Furniture and fixtures |  |  | Leasehold improvement |  |  | Construction in progress and equipment awaiting inspection |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
As of January 1, 2023 |  | $ | 1,470,216 |  |  | $ | 37,597,769 |  |  | $ | 953,819,688 |  |  | $ | 64,923 |  |  | $ | 8,061,993 |  |  | $ | 63,075 |  |  | $ | 55,363,943 |  |  | $ | 1,056,441,607 |
Additions |  |  | — |  |  |  | 223,177 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 82,213,765 |  |  |  | 82,436,942 |
Disposals |  |  | — |  |  |  | (12,160 | ) |  |  | (6,475,636 | ) |  |  | — |  |  |  | (112,396 | ) |  |  | — |  |  |  | (33,581 | ) |  |  | (6,633,773 | )
Transfers a nd reclassifications |  |  | — |  |  |  | 902,122 |  |  |  | 77,170,979 |  |  |  | 7,104 |  |  |  | 953,582 |  |  |  | 3,379 |  |  |  | (54,194,544 | ) |  |  | 24,842,622 |
Exchange effect |  |  | (39,878 | ) |  |  | (341,045 | ) |  |  | (3,016,210 | ) |  |  | (315 | ) |  |  | (29,711 | ) |  |  | (631 | ) |  |  | (990,932 | ) |  |  | (4,418,722 | )
As of December 31, 2023 |  | $ | 1,430,338 |  |  | $ | 38,369,863 |  |  | $ | 1,021,498,821 |  |  | $ | 71,712 |  |  | $ | 8,873,468 |  |  | $ | 65,823 |  |  | $ | 82,358,651 |  |  | $ | 1,152,668,676 |
Accumulated Depreciation and Impairment: |
|  | Land |  |  | Buildings |  |  | Machinery and equipment |  |  | Transportation equipment |  |  | Furniture and fixtures |  |  | Leasehold improvement |  |  | Construction in progress and equipment awaiting inspection |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
As of January 1, 2023 |  | $ | — |  |  | $ | 22,731,506 |  |  | $ | 857,737,785 |  |  | $ | 51,597 |  |  | $ | 6,697,517 |  |  | $ | 59,383 |  |  | $ | — |  |  | $ | 887,277,788 |
Depreciation |  |  | — |  |  |  | 1,416,727 |  |  |  | 35,031,869 |  |  |  | 4,924 |  |  |  | 490,468 |  |  |  | 4,149 |  |  |  | — |  |  |  | 36,948,137 |
Disposals |  |  | — |  |  |  | (12,160 | ) |  |  | (6,468,067 | ) |  |  | — |  |  |  | (112,330 | ) |  |  | — |  |  |  | — |  |  |  | (6,592,557 | )
Exchange effect |  |  | — |  |  |  | (107,933 | ) |  |  | (2,212,913 | ) |  |  | (264 | ) |  |  | (19,642 | ) |  |  | (494 | ) |  |  | — |  |  |  | (2,341,246 | )
As of December 31, 2023 |  | $ | — |  |  | $ | 24,028,140 |  |  | $ | 884,088,674 |  |  | $ | 56,257 |  |  | $ | 7,056,013 |  |  | $ | 63,038 |  |  | $ | — |  |  | $ | 915,292,122 |
Net carrying amount: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2023 |  | $ | 1,430,338 |  |  | $ | 14,341,723 |  |  | $ | 137,410,147 |  |  | $ | 15,455 |  |  | $ | 1,817,455 |  |  | $ | 2,785 |  |  | $ | 82,358,651 |  |  | $ | 237,376,554 |
Assets Subject to Operating Leases: Cost:
|  | Land |  |  | Buildings |  |  | Machinery and equipment |  |  | Furniture and fixtures |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
As of January 1, 2023 |  | $ | 545,787 |  |  | $ | 2,443,247 |  |  | $ | 6,345 |  |  | $ | 1,334,291 |  |  | $ | 4,329,670 |
Transfers and reclassifications |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 54,469 |  |  |  | 54,469 |
Exchange effect |  |  | (6,084 | ) |  |  | (2,330 | ) |  |  | — |  |  |  | (3,020 | ) |  |  | (11,434 | )
As of December 31, 2023 |  | $ | 539,703 |  |  | $ | 2,440,917 |  |  | $ | 6,345 |  |  | $ | 1,385,740 |  |  | $ | 4,372,705 |
Accumulated Depreciation and Impairment:
|  | Land |  |  | Buildings |  |  | Machinery and equipment |  |  | Furniture and fixtures |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
As of January 1, 2023 |  | $ | — |  |  | $ | 1,202,812 |  |  | $ | 6,345 |  |  | $ | 1,302,266 |  |  | $ | 2,511,423 |
Depreciation |  |  | — |  |  |  | 94,944 |  |  |  | — |  |  |  | 23,395 |  |  |  | 118,339 |
Exchange effect |  |  | — |  |  |  | (688 | ) |  |  | — |  |  |  | (3,063 | ) |  |  | (3,751 | )
As of December 31, 2023 |  | $ | — |  |  | $ | 1,297,068 |  |  | $ | 6,345 |  |  | $ | 1,322,598 |  |  | $ | 2,626,011 |
Net carrying amount: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2023 |  | $ | 539,703 |  |  | $ | 1,143,849 |  |  | $ | — |  |  | $ | 63,142 |  |  | $ | 1,746,694 |
Summary of Interest Expense Capitalized |
| c. | Details of interest expense capitalized were as follows:
|  | For the years ended December 31, |
| 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Interest expense capitalized |  | $ | 1,661 |  |  | $ | 9,355 |
Interest rates applied |  |  | 1.44% - 1.61% |  |  |  | 1.48% - 1.65% |
Disclosure Of Detailed Information About Lease Right Of Use Assets Explanatory |
| a. | The Company as a lessee
| (a) | Right-of-use Assets
|  | As of December 31, |
| 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Land (including land use right) |  | $ | 5,714,166 |  |  | $ | 5,318,986 |
Buildings |  |  | 124,420 |  |  |  | 156,483 |
Machinery and equipment |  |  | 1,748,244 |  |  |  | 1,506,824 |
Transportation equipment |  |  | 21,485 |  |  |  | 16,356 |
Other equipment |  |  | 3,676 |  |  |  | 1,706 |
Net |  | $ | 7,611,991 |  |  | $ | 7,000,355 |
|  | For the years ended December 31, |
| 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
Depreciation |  | (In Thousands) |  |  | (In Thousands) |
Land (including land use right) |  | $ | 359,007 |  |  | $ | 377,593 |
Buildings |  |  | 119,641 |  |  |  | 93,610 |
Machinery and equipment |  |  | 206,445 |  |  |  | 203,606 |
Transportation equipment |  |  | 12,287 |  |  |  | 13,267 |
Other equipment |  |  | 4,568 |  |  |  | 3,004 |
Total |  | $ | 701,948 |  |  | $ | 691,080 |
| i. | For the years ended December 31, 2022 and 2023, the Company’s addition to right-of-use assets amounted to NT$1,130 million and NT$206 million, respectively.
| ii. | Please refer to Note 8 for right-of-use assets pledged as collateral.
| (b) | Lease Liabilities
|  | As of December 31, |
| 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Current |  | $ | 537,314 |  |  | $ | 514,324 |
Non-current |  |  | 5,199,781 |  |  |  | 4,878,863 |
Total |  | $ | 5,737,095 |  |  | $ | 5,393,187 |
Please refer to Note 6(24) for the interest expenses on the lease liabilities.
Intangible Assets |
| (10) | Intangible Assets
2022 Cost :
|  | Goodwill |  |  | Software |  |  | Patents and technology license fees |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
As of January 1, 2022 |  | $ | 15,012 |  |  | $ | 4,845,037 |  |  | $ | 4,491,164 |  |  | $ | 3,348,071 |  |  | $ | 12,699,284 |
Additions |  |  | — |  |  |  | 2,713,534 |  |  |  | — |  |  |  | 480,880 |  |  |  | 3,194,414 |
Write-off |  |  | — |  |  |  | (1,857,289 | ) |  |  | (1,344,682 | ) |  |  | (869,940 | ) |  |  | (4,071,911 | )
Reclassifications |  |  | — |  |  |  | (10,721 | ) |  |  | — |  |  |  | — |  |  |  | (10,721 | )
Exchange effect |  |  | — |  |  |  | (20,774 | ) |  |  | 275,950 |  |  |  | (5,027 | ) |  |  | 250,149 |
As of December 31, 2022 |  | $ | 15,012 |  |  | $ | 5,669,787 |  |  | $ | 3,422,432 |  |  | $ | 2,953,984 |  |  | $ | 12,061,215 |
Accumulated Amortization and Impairment :
|  | Goodwill |  |  | Software |  |  | Patents and technology license fees |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
As of January 1, 2022 |  | $ | 7,398 |  |  | $ | 2,913,824 |  |  | $ | 3,324,667 |  |  | $ | 2,808,462 |  |  | $ | 9,054,351 |
Amortization |  |  | — |  |  |  | 1,656,765 |  |  |  | 475,870 |  |  |  | 556,965 |  |  |  | 2,689,600 |
Write-off |  |  | — |  |  |  | (1,857,289 | ) |  |  | (1,344,682 | ) |  |  | (869,940 | ) |  |  | (4,071,911 | )
Exchange effect |  |  | — |  |  |  | (23,903 | ) |  |  | 141,658 |  |  |  | (3,780 | ) |  |  | 113,975 |
As of December 31, 2022 |  | $ | 7,398 |  |  | $ | 2,689,397 |  |  | $ | 2,597,513 |  |  | $ | 2,491,707 |  |  | $ | 7,786,015 |
Net carrying amount: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2022 |  | $ | 7,614 |  |  | $ | 2,980,390 |  |  | $ | 824,919 |  |  | $ | 462,277 |  |  | $ | 4,275,200 |
2023 Cost :
|  | Goodwill |  |  | Software |  |  | Patents and technology license fees |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
As of January 1, 2023 |  | $ | 15,012 |  |  | $ | 5,669,787 |  |  | $ | 3,422,432 |  |  | $ | 2,953,984 |  |  | $ | 12,061,215 |
Additions |  |  | — |  |  |  | 1,399,699 |  |  |  | 346,896 |  |  |  | 999,510 |  |  |  | 2,746,105 |
Write-off |  |  | — |  |  |  | (1,498,642 | ) |  |  | (1,826,383 | ) |  |  | (632,860 | ) |  |  | (3,957,885 | )
Reclassifications |  |  | — |  |  |  | (5,855 | ) |  |  | — |  |  |  | — |  |  |  | (5,855 | )
Exchange effect |  |  | — |  |  |  | (98,912 | ) |  |  | (169,404 | ) |  |  | (9,993 | ) |  |  | (278,309 | )
As of December 31, 2023 |  | $ | 15,012 |  |  | $ | 5,466,077 |  |  | $ | 1,773,541 |  |  | $ | 3,310,641 |  |  | $ | 10,565,271 |
Accumulated Amortization and Impairment :
|  | Goodwill |  |  | Software |  |  | Patents and technology license fees |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
As of January 1, 2023 |  | $ | 7,398 |  |  | $ | 2,689,397 |  |  | $ | 2,597,513 |  |  | $ | 2,491,707 |  |  | $ | 7,786,015 |
Amortization |  |  | — |  |  |  | 1,741,898 |  |  |  | 277,768 |  |  |  | 535,944 |  |  |  | 2,555,610 |
Write-off |  |  | — |  |  |  | (1,498,642 | ) |  |  | (1,826,383 | ) |  |  | (632,860 | ) |  |  | (3,957,885 | )
Exchange effect |  |  | — |  |  |  | (41,822 | ) |  |  | (139,933 | ) |  |  | (9,269 | ) |  |  | (191,024 | )
As of December 31, 2023 |  | $ | 7,398 |  |  | $ | 2,890,831 |  |  | $ | 908,965 |  |  | $ | 2,385,522 |  |  | $ | 6,192,716 |
Net carrying amount: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
As of December 31, 2023 |  | $ | 7,614 |  |  | $ | 2,575,246 |  |  | $ | 864,576 |  |  | $ | 925,119 |  |  | $ | 4,372,555 |
Amortization Amounts of Intangible Assets | The amortization amounts of intangible assets were as follows:
|  | For the years ended December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Operating costs |  | $ | 1,329,850 |  |  | $ | 1,144,960 |
Operating expenses |  | $ | 1,359,750 |  |  | $ | 1,410,650 |
Details of Loans |
| (11) | Short-Term Loans
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Unsecured bank loans |  | $ | — |  |  | $ | 13,530,000 |
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
Interest rates applied |  |  | — |  |  |  | 1.69% - 2.65% |
Financial Liabilities at Fair Value Through Profit or Loss, Current |
| (12) | Financial Liabilities at Fair Value through Profit or Loss, Current
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Embedded derivatives in exchangeable bonds |  | $ | 438,397 |  |  | $ | 1,019,362 |
Bonds Payable |
| (13) | Bonds Payable
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Unsecured domestic bonds payable |  | $ | 23,100,000 |  |  | $ | 33,100,000 |
Unsecured exchangeable bonds payable |  |  | 5,757,373 |  |  |  | 5,757,373 |
Less: Discounts on bonds payable |  |  | (672,686 | ) |  |  | (498,021 | )
Total |  |  | 28,184,687 |  |  |  | 38,359,352 |
Less: Current or exchangeable portion due within one year |  |  | (5,101,591 | ) |  |  | (13,779,701 | )
Net |  | $ | 23,083,096 |  |  | $ | 24,579,651 |
Summary of Terms and Conditions of Bonds |
| a. | UMC issued domestic unsecured corporate bonds. The terms and conditions of the bonds are as follows:
Term |  | Issuance date |  | Issued amount |  | Coupon rate |  |  | Repayment
Ten-year |  | In mid-June 2014 |  | NT$3,000 million |  |  | 1.95% |  |  | Interest will be paid annually and the principal will be repayable in June 2024 upon maturity.
Five-year |  | In late March 2017 |  | NT$6,200 million |  |  | 1.15% |  |  | Interest was paid annually and the principal was fully repaid in March 2022.
Seven-year |  | In late March 2017 |  | NT$2,100 million |  |  | 1.43% |  |  | Interest will be paid annually and the principal will be repayable in March 2024 upon maturity.
Five-year |  | In early October 2017 |  | NT$2,000 million |  |  | 0.94% |  |  | Interest was paid annually and the principal was fully repaid in October 2022.
Seven-year |  | In early October 2017 |  | NT$3,400 million |  |  | 1.13% |  |  | Interest will be paid annually and the principal will be repayable in October 2024 upon maturity.
Five-year |  | In late April 2021 |  | NT$5,500 million |  |  | 0.57% |  |  | Interest will be paid annually and the principal will be repayable in April 2026 upon maturity.
Seven-year |  | In late April 2021 |  | NT$2,000 million |  |  | 0.63% |  |  | Interest will be paid annually and the principal will be repayable in April 2028 upon maturity.
Ten-year (Green bond) |  | In late April 2021 |  | NT$2,100 million |  |  | 0.68% |  |  | Interest will be paid annually and the principal will be repayable in April 2031 upon maturity.
Five-year |  | In mid-December 2021 |  | NT$5,000 million |  |  | 0.63% |  |  | Interest will be paid annually and the principal will be repayable in December 2026 upon maturity.
Five-year (Green bond) |  | In mid-September 2023 |  | NT$10,000 million |  |  | 1.62% |  |  | Interest will be paid annually and the principal will be repayable in September 2028 upon maturity.
Defined Benefit Plan Recognized on the Consolidated Balance Sheets |
| iii. | The defined benefit plan recognized on the consolidated balance sheets were as follows:
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |
Present value of the defined benefit obligation |  | $ | (5,106,623 | ) |  | $ | (4,665,498 | )
Fair value of plan assets |  |  | 2,237,221 |  |  |  | 2,460,413 |
Funded status |  |  | (2,869,402 | ) |  |  | (2,205,085 | )
Net defined benefit liabilities, noncurrent recognized on the consolidated balance sheets |  | $ | (2,869,402 | ) |  | $ | (2,205,085 | )
Major Categories of Plan Assets as a Percentage of Fair Value of the Total Plan Assets |
| iv. | The major categories of plan assets as a percentage of the fair value of the total plan assets are as follows:
|  | As of December 31,
|  | 2022 |  | 2023
Cash |  |  | 20 | % |  |  | 21 | %
Equity instruments |  |  | 47 | % |  |  | 46 | %
Debt instruments |  |  | 22 | % |  |  | 23 | %
Others |  |  | 11 | % |  |  | 10 | %
Principal Underlying Actuarial Assumptions |
| v. | The principal underlying actuarial assumptions are as follows:
|  | As of December 31,
|  | 2022 |  | 2023
Discount rate |  |  | 1.24 | % |  |  | 1.20 | %
Rate of future salary increase |  |  | 4.25 | % |  |  | 3.50 | %
Expected Future Benefit Payments |
| vi. | Expected future benefit payments are as follows:
Year |  | As of December 31, 2023 |
|  | NT$ (In Thousands) |
2024 |  | $ | 596,934 |
2025 |  |  | 529,837 |
2026 |  |  | 486,833 |
2027 |  |  | 465,919 |
2028 |  |  | 434,293 |
2029 and thereafter |  |  | 2,511,716 |
Total |  | $ | 5,025,532 |
Sensitivity Analysis |
| vii. | Sensitivity analysis:
|  | As of December 31, 2022 |
|  | Discount rate |  |  | Rate of future salary increase |
|  | 0.5% increase |  |  | 0.5% decrease |  |  | 0.5% increase |  |  | 0.5% decrease |
|  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |
Decrease (increase) in defined benefit obligation |  | $ | 172,801 |  |  | $ | (182,478 | ) |  | $ | (151,050 | ) |  | $ | 145,000 |
|  | As of December 31, 2023 |
|  | Discount rate |  |  | Rate of future salary increase |
|  | 0.5% increase |  |  | 0.5% decrease |  |  | 0.5% increase |  |  | 0.5% decrease |
|  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |
Decrease (increase) in defined benefit obligation |  | $ | 137,615 |  |  | $ | (144,683 | ) |  | $ | (117,784 | ) |  | $ | 113,478 |
Deferred Government Grants |
| (16) | Deferred Government Grants
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |
Beginning balance |  | $ | 8,543,798 |  |  | $ | 4,677,444 |
Arising during the period |  |  | 174,352 |  |  |  | 591,086 |
Recorded in profit or loss: |  |  |  |  |  |  |  |
Other operating income |  |  | (4,164,189 | ) |  |  | (2,663,843 | )
Exchange effect |  |  | 123,483 |  |  |  | (57,665 | )
Ending balance |  | $ | 4,677,444 |  |  | $ | 2,547,022 |
Current (classified under other current liabilities) |  | $ | 2,681,842 |  |  | $ | 717,457 |
Non-current (classified under other noncurrent liabilities) |  |  | 1,995,602 |  |  |  | 1,829,565 |
Total |  | $ | 4,677,444 |  |  | $ | 2,547,022 |
Summary of Refund Liabilities (classified under other current liabilities) |
| (17) | Refund Liabilities (classified under other current liabilities)
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |
Refund liabilities |  | $ | 1,139,227 |  |  | $ | 3,033,576 |
Summary of Provisions |
| (18) | Provisions
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |
Onerous Contracts (classified under other current liabilities) |  | $ | 469,779 |  |  | $ | 57,800 |
Decommissioning Liabilities (classified under other noncurrent liabilities) |  |  | 366,863 |  |  |  | 602,433 |
Total |  | $ | 836,642 |  |  | $ | 660,233 |
Summary of Information about Provisions of Liabilities |
|  | Onerous Contracts |  |  | Decommissioning Liabilities |
|  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |
Balance as of January 1, 2023 |  | $ | 469,779 |  |  | $ | 366,863 |
Arising during the period |  |  | 40,154 |  |  |  | 191,360 |
Unused provision reversed |  |  | (450,968 | ) |  |  | — |
Discount rate adjustment and unwinding of discount from the passage of time |  |  | — |  |  |  | 47,880 |
Exchange effect |  |  | (1,165 | ) |  |  | (3,670 | )
Balance as of December 31, 2023 |  | $ | 57,800 |  |  | $ | 602,433 |
Summary of Stock Held by Associates |
| b. | Details of UMC’s stock (thousand shares) held by the Company’s associates are as follows:
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
HSUN CHIEH |  |  | 441,371 |  |  |  | 441,371 |
YANN YUAN |  |  | 192,963 |  |  |  | 192,963 |
SUBTRON, the subsidiary of UNIMICRON (Note A) |  |  | — |  |  |  | 47 |
SIS (Note B) |  |  | — |  |  |  | 266,580 |
Total |  |  | 634,334 |  |  |  | 900,961 |
Details of Distribution | The details of appropriation were as follows:
|  | Appropriation of earnings (in thousand NT dollars) |  |  | Cash dividend per share (NT dollars) |
|  | 2022 |  |  | 2023 |  |  | 2022 |  |  | 2023 |
Legal reserve |  | $ | 8,905,139 |  |  | $ | 6,255,736 |  |  |  |  |  |  |  |  |
Special reserve |  |  | (2,180,156 | ) |  |  | (2,734,057 | ) |  |  |  |  |  |  |  |
Cash dividends |  |  | 45,017,096 |  |  |  | 37,587,102 |  |  | $ | 3.60 |  |  | $ | 3.00 |
Non-controlling Interests |
| d. | Non-controlling interests:
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Balance as of January 1 |  | $ | 113,356 |  |  | $ | 223,181 |  |  | $ | 343,679 |
Impact of retroactive applications |  |  | — |  |  |  | (66,089 | ) |  |  | — |
Adjusted balance as of January 1 |  |  | 113,356 |  |  |  | 157,092 |  |  |  | 343,679 |
Attributable to non-controlling interests: |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) |  |  | (668,245 | ) |  |  | 819,960 |  |  |  | 450,184 |
Other comprehensive income (loss) |  |  | (19 | ) |  |  | 8 |  |  |  | (14 | )
Share-based payment transactions |  |  | — |  |  |  | 1,490 |  |  |  | 5,817 |
Changes in subsidiaries’ ownership |  |  | (11,126 | ) |  |  | (1,339 | ) |  |  | 456 |
Non-controlling interests |  |  | 23,430 |  |  |  | 5,456 |  |  |  | 4,187 |
Derecognition of the non-controlling interests |  |  | 765,785 |  |  |  | (638,988 | ) |  |  | (463,450 | )
Ending balance |  | $ | 223,181 |  |  | $ | 343,679 |  |  | $ | 340,859 |
Summary of Assumptions Used for Compensation Cost for Cash-settled Share-based Payment Measured at Fair Value on Grant Date by using Black-Scholes Option Pricing Model | The compensation cost for the cash-settled share-based payment was measured at fair value initially by using Black-Scholes Option Pricing Model and will be remeasured at the end of each reporting period until settlement. As of December 31, 2023, the assumptions used are as follows:
|  | Granted in September 2020 |  |  | Granted in June 2021 |
Share price of measurement date (NT$/ per share) |  | $ | 52.60 |  |  | $ | 52.60 |
Expected volatility |  |  | 23.95% |  |  |  | 23.21% - 28.72% |
Expected life |  |  | 0.67 years |  |  |  | 0.44 - 1.44 years |
Expected dividend yield |  |  | 6.02% |  |  |  | 6.02% |
Risk-free interest rate |  |  | 1.06% |  |  |  | 1.06% - 1.08% |
Summary of Disaggregation of Revenue by Product |
| (21) | Operating Revenues
| a. | Disaggregation of revenue
| i. | By product
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Wafer |  | $ | 204,594,399 |  |  | $ | 265,600,173 |  |  | $ | 211,750,622 |
Others |  |  | 8,416,619 |  |  |  | 13,105,091 |  |  |  | 10,782,378 |
Total |  | $ | 213,011,018 |  |  | $ | 278,705,264 |  |  | $ | 222,533,000 |
Summary of Disaggregation of Revenue by Geography |
| ii. | By geography
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Taiwan |  | $ | 92,427,670 |  |  | $ | 105,213,451 |  |  | $ | 68,360,231 |
China (includes Hong Kong) |  |  | 26,949,205 |  |  |  | 39,641,613 |  |  |  | 27,545,452 |
Japan |  |  | 13,445,127 |  |  |  | 17,053,279 |  |  |  | 11,612,866 |
Korea |  |  | 17,548,763 |  |  |  | 25,689,385 |  |  |  | 30,872,198 |
USA |  |  | 46,914,605 |  |  |  | 67,352,671 |  |  |  | 59,103,051 |
Europe |  |  | 15,708,303 |  |  |  | 23,711,284 |  |  |  | 24,932,099 |
Others |  |  | 17,345 |  |  |  | 43,581 |  |  |  | 107,103 |
Total |  | $ | 213,011,018 |  |  | $ | 278,705,264 |  |  | $ | 222,533,000 |
Summary of Disaggregation of Revenue by the Timing of Revenue Recognition |
| iii. | By the timing of revenue recognition
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
At a point in time |  | $ | 211,074,982 |  |  | $ | 276,175,120 |  |  | $ | 220,283,306 |
Over time |  |  | 1,936,036 |  |  |  | 2,530,144 |  |  |  | 2,249,694 |
Total |  | $ | 213,011,018 |  |  | $ | 278,705,264 |  |  | $ | 222,533,000 |
Summary of Balances of Contract Assets and Contract Liabilities |
| b. | Contract balances
| i. | Contract assets, current
|  | As of January 1, |  |  | As of December 31, |
|  | 2022 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Sales of goods and services |  | $ | 677,326 |  |  | $ | 766,691 |  |  | $ | 1,132,477 |
Less: Loss allowance |  |  | (357,705 | ) |  |  | (393,373 | ) |  |  | (392,949 | )
Net |  | $ | 319,621 |  |  | $ | 373,318 |  |  | $ | 739,528 |
| ii. | Contract liabilities
|  | As of January 1, |  |  | As of December 31, |
|  | 2022 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Sales of goods and services |  | $ | 4,083,140 |  |  | $ | 3,985,003 |  |  | $ | 3,681,352 |
Current |  | $ | 3,441,754 |  |  | $ | 3,546,815 |  |  | $ | 3,250,712 |
Non-current |  |  | 641,386 |  |  |  | 438,188 |  |  |  | 430,640 |
Total |  | $ | 4,083,140 |  |  | $ | 3,985,003 |  |  | $ | 3,681,352 |
The movement of contract liabilities is mainly caused by the timing difference of the satisfaction of a performance of obligation and the consideration received from customers.
Employee Benefit, Depreciation and Amortization Expenses | The Company’s employee benefit, depreciation and amortization expenses are summarized as follows:
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | Operating costs |  |  | Operating expenses |  |  | Total |  |  | Operating costs |  |  | Operating expenses |  |  | Total |  |  | Operating costs |  |  | Operating expenses |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Employee benefit expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Salaries |  | $ | 23,388,888 |  |  | $ | 11,806,207 |  |  | $ | 35,195,095 |  |  | $ | 30,074,528 |  |  | $ | 13,928,646 |  |  | $ | 44,003,174 |  |  | $ | 26,693,905 |  |  | $ | 12,002,205 |  |  | $ | 38,696,110 |
Labor and health insurance |  |  | 1,183,315 |  |  |  | 458,179 |  |  |  | 1,641,494 |  |  |  | 1,368,803 |  |  |  | 471,788 |  |  |  | 1,840,591 |  |  |  | 1,502,553 |  |  |  | 557,543 |  |  |  | 2,060,096 |
Pension |  |  | 1,259,044 |  |  |  | 399,879 |  |  |  | 1,658,923 |  |  |  | 1,489,076 |  |  |  | 424,752 |  |  |  | 1,913,828 |  |  |  | 1,240,577 |  |  |  | 460,079 |  |  |  | 1,700,656 |
Other employee benefit expenses |  |  | 335,829 |  |  |  | 144,668 |  |  |  | 480,497 |  |  |  | 373,739 |  |  |  | 165,114 |  |  |  | 538,853 |  |  |  | 421,871 |  |  |  | 196,739 |  |  |  | 618,610 |
Depreciation |  |  | 42,002,745 |  |  |  | 1,908,719 |  |  |  | 43,911,464 |  |  |  | 39,305,321 |  |  |  | 1,756,609 |  |  |  | 41,061,930 |  |  |  | 36,006,021 |  |  |  | 1,545,067 |  |  |  | 37,551,088 |
Amortization |  |  | 834,384 |  |  |  | 2,060,558 |  |  |  | 2,894,942 |  |  |  | 1,470,912 |  |  |  | 1,370,422 |  |  |  | 2,841,334 |  |  |  | 1,277,920 |  |  |  | 1,448,561 |  |  |  | 2,726,481 |
Details of Distribution of Employees' Compensation and Directors' Compensation | The details of distribution were as follows:
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Employees’ compensation – Cash |  | $ | 4,770,909 |  |  | $ | 9,160,485 |  |  | $ | 5,439,059 |
Directors’ compensation |  |  | 25,264 |  |  |  | 45,000 |  |  |  | 45,000 |
Net Other Operating Income and Expenses |
| (23) | Net Other Operating Income and Expenses
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Government grants |  | $ | 5,269,412 |  |  | $ | 5,058,658 |  |  | $ | 3,862,001 |
Rental income from property, plant and equipment |  |  | 187,166 |  |  |  | 192,833 |  |  |  | 202,082 |
Gain on disposal of property, plant and equipment |  |  | 143,735 |  |  |  | 482,983 |  |  |  | 268,293 |
Others |  |  | (373,482 | ) |  |  | (394,827 | ) |  |  | (330,050 | )
Total |  | $ | 5,226,831 |  |  | $ | 5,339,647 |  |  | $ | 4,002,326 |
Non-Operating Income and Expenses |
| (24) | Non-Operating Income and Expenses
| a. | Other gains and losses
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Gain (Loss) on valuation of financial assets and liabilities at fair value through profit or loss |  | $ | 2,892,470 |  |  | $ | (1,247,962 | ) |  | $ | (40,553 | )
Gain (Loss) on disposal of investments accounted for under the equity method |  |  | (16,388 | ) |  |  | 50,553 |  |  |  | 163,395 |
Others |  |  | (2,009,952 | ) |  |  | 62,869 |  |  |  | 100,254 |
Total |  | $ | 866,130 |  |  | $ | (1,134,540 | ) |  | $ | 223,096 |
| b. | Finance costs
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Interest expenses |  |  |  |  |  |  |  |  |  |  |  |
Bonds payable |  | $ | 437,055 |  |  | $ | 486,079 |  |  | $ | 444,424 |
Bank loans |  |  | 1,285,708 |  |  |  | 1,100,840 |  |  |  | 833,548 |
Lease liabilities |  |  | 145,187 |  |  |  | 166,928 |  |  |  | 179,367 |
Others |  |  | 139 |  |  |  | 31,464 |  |  |  | 16,390 |
Financial expenses |  |  | 94,841 |  |  |  | 81,018 |  |  |  | 96,645 |
Total |  | $ | 1,962,930 |  |  | $ | 1,866,329 |  |  | $ | 1,570,374 |
Components of Other Comprehensive Income (Loss) |
| (25) | Components of Other Comprehensive Income (Loss)
|  | For the year ended December 31, 2021 |
|  | Arising during the period |  |  | Reclassification adjustments during the period |  |  | Other comprehensive income (loss), before tax |  |  | Income tax effect |  |  | Other comprehensive income (loss), net of tax |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Items that will not be reclassified subsequently to profit or loss: |  |  |  |  |  |  |  |  |
Remeasurements of defined benefit pension plans |  | $ | (197,477 | ) |  | $ | — |  |  | $ | (197,477 | ) |  | $ | 39,495 |  |  | $ | (157,982 | )
Unrealized gains or losses from equity instruments investments measured at fair value through other comprehensive income |  |  | 5,811,342 |  |  |  | — |  |  |  | 5,811,342 |  |  |  | (360,061 | ) |  |  | 5,451,281 |
Share of other comprehensive income (loss) of associates and joint ventures which will not be reclassified subsequently to profit or loss |  |  | 2,959,130 |  |  |  | — |  |  |  | 2,959,130 |  |  |  | (96,510 | ) |  |  | 2,862,620 |
Items that may be reclassified subsequently to profit or loss: |  |  |  |  |  |  |  |  |
Exchange differences on translation of foreign operations |  |  | (4,743,299 | ) |  |  | 2,283 |  |  |  | (4,741,016 | ) |  |  | 23,175 |  |  |  | (4,717,841 | )
Share of other comprehensive income (loss) of associates and joint ventures which may be reclassified subsequently to profit or loss |  |  | (24,018 | ) |  |  | (394 | ) |  |  | (24,412 | ) |  |  | 6,763 |  |  |  | (17,649 | )
Total other comprehensive income (loss) |  | $ | 3,805,678 |  |  | $ | 1,889 |  |  | $ | 3,807,567 |  |  | $ | (387,138 | ) |  | $ | 3,420,429 |
|  | For the year ended December 31, 2022 |
|  | Arising during the period |  |  | Reclassification adjustments during the period |  |  | Other comprehensive income (loss), before tax |  |  | Income tax effect |  |  | Other comprehensive income (loss), net of tax |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Items that will not be reclassified subsequently to profit or loss: |  |  |  |  |  |  |  |  |
Remeasurements of defined benefit pension plans |  | $ | 296,804 |  |  | $ | — |  |  | $ | 296,804 |  |  | $ | (59,361 | ) |  | $ | 237,443 |
Unrealized gains or losses from equity instruments investments measured at fair value through other comprehensive income |  |  | (4,646,064 | ) |  |  | — |  |  |  | (4,646,064 | ) |  |  | (71,121 | ) |  |  | (4,717,185 | )
Share of other comprehensive income (loss) of associates and joint ventures which will not be reclassified subsequently to profit or loss |  |  | (1,694,965 | ) |  |  | — |  |  |  | (1,694,965 | ) |  |  | 123,483 |  |  |  | (1,571,482 | )
Items that may be reclassified subsequently to profit or loss: |  |  |  |  |  |  |  |  |
Exchange differences on translation of foreign operations |  |  | 9,292,308 |  |  |  | — |  |  |  | 9,292,308 |  |  |  | 883,238 |  |  |  | 10,175,546 |
Share of other comprehensive income (loss) of associates and joint ventures which may be reclassified subsequently to profit or loss |  |  | 91,442 |  |  |  | — |  |  |  | 91,442 |  |  |  | (23,672 | ) |  |  | 67,770 |
Total other comprehensive income (loss) |  | $ | 3,339,525 |  |  | $ | — |  |  | $ | 3,339,525 |  |  | $ | 852,567 |  |  | $ | 4,192,092 |
|  | For the year ended December 31, 2023 |
|  | Arising during the period |  |  | Reclassification adjustments during the period |  |  | Other comprehensive income (loss), before tax |  |  | Income tax effect |  |  | Other comprehensive income (loss), net of tax |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Items that will not be reclassified subsequently to profit or loss: |  |  |  |  |  |  |  |  |
Remeasurements of defined benefit pension plans |  | $ | 402,234 |  |  | $ | — |  |  | $ | 402,234 |  |  | $ | (80,447 | ) |  | $ | 321,787 |
Unrealized gains or losses from equity instruments investments measured at fair value through other comprehensive income |  |  | 5,530,359 |  |  |  | — |  |  |  | 5,530,359 |  |  |  | (243,057 | ) |  |  | 5,287,302 |
Share of other comprehensive income (loss) of associates and joint ventures which will not be reclassified subsequently to profit or loss |  |  | 1,610,116 |  |  |  | — |  |  |  | 1,610,116 |  |  |  | (90,891 | ) |  |  | 1,519,225 |
Items that may be reclassified subsequently to profit or loss: |  |  |  |  |  |  |  |  |
Exchange differences on translation of foreign operations |  |  | (2,386,278 | ) |  |  | — |  |  |  | (2,386,278 | ) |  |  | 386,660 |  |  |  | (1,999,618 | )
Share of other comprehensive income (loss) of associates and joint ventures which may be reclassified subsequently to profit or loss |  |  | (73,005 | ) |  |  | (1,413 | ) |  |  | (74,418 | ) |  |  | 3,768 |  |  |  | (70,650 | )
Total other comprehensive income (loss) |  | $ | 5,083,426 |  |  | $ | (1,413 | ) |  | $ | 5,082,013 |  |  | $ | (23,967 | ) |  | $ | 5,058,046 |
Major Components of Income Tax Expense |
| (26) | Income Tax
| a. | The major components of income tax expense (benefit) for the years ended December 31, 2021, 2022 and 2023 were as follows:
| i. | Income tax expense (benefit) recorded in profit or loss
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Current income tax expense (benefit): |  |  |  |  |  |  |  |  |  |  |  |
Current income tax charge |  | $ | 7,088,975 |  |  | $ | 17,582,039 |  |  | $ | 6,426,598 |
Adjustments in respect of current income tax of prior periods |  |  | (150,260 | ) |  |  | (585,941 | ) |  |  | (217,891 | )
Deferred income tax expense (benefit): |  |  |  |  |  |  |  |  |  |  |  |
Deferred income tax related to origination and reversal of temporary differences |  |  | 407,280 |  |  |  | 2,276,015 |  |  |  | 2,239,309 |
Deferred income tax related to recognition and derecognition of tax losses and unused tax credits |  |  | 723,270 |  |  |  | 60,178 |  |  |  | — |
Adjustment of prior year’s deferred income tax |  |  | (130,841 | ) |  |  | 8,611 |  |  |  | (120,230 | )
Deferred income tax arising from write-down or reversal of write-down of deferred tax assets |  |  | (20,172 | ) |  |  | (14,007 | ) |  |  | (16,516 | )
Income tax expense recorded in profit or loss |  | $ | 7,918,252 |  |  | $ | 19,326,895 |  |  | $ | 8,311,270 |
| ii. | Deferred income tax related to components of other comprehensive income (loss)
| (i) | Items that will not be reclassified subsequently to profit or loss:
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Remeasurements of defined benefit pension plans |  | $ | 39,495 |  |  | $ | (59,361 | ) |  | $ | (80,447 | )
Unrealized gains or losses from equity instruments investments measured at fair value through other comprehensive income |  |  | (360,061 | ) |  |  | (71,121 | ) |  |  | (243,057 | )
Share of other comprehensive income (loss) of associates and joint ventures which will not be reclassified subsequently to profit or loss |  |  | (96,510 | ) |  |  | 123,483 |  |  |  | (90,891 | )
Income tax related to items that will not be reclassified subsequently to profit or loss |  | $ | (417,076 | ) |  | $ | (6,999 | ) |  | $ | (414,395 | )
(ii)  Items that may be reclassified subsequently to profit or loss: |
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Exchange differences on translation of foreign operations |  | $ | 23,175 |  |  | $ | 883,238 |  |  | $ | 386,660 |
Share of other comprehensive income (loss) of associates and joint ventures which may be reclassified subsequently to profit or loss |  |  | 6,763 |  |  |  | (23,672 | ) |  |  | 3,768 |
Income tax related to items that may be reclassified subsequently to profit or loss |  | $ | 29,938 |  |  | $ | 859,566 |  |  | $ | 390,428 |
iii.   Income tax charged directly to equity |  |  |  |  |  |  |  |  |
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Current income tax expense (benefit): |  |  |  |  |  |  |  |  |  |  |  |
Disposal of parent company’s stock by subsidiary recognized as treasury stock transactions |  | $ | (203 | ) |  | $ | — |  |  | $ | — |
Deferred income tax expense (benefit): |  |  |  |  |  |  |  |  |  |  |  |
Adjustments of changes in net assets of associates and joint ventures accounted for using equity method |  |  | 22 |  |  |  | (2,720 | ) |  |  | (1,117 | )
Income tax charged directly to equity |  | $ | (181 | ) |  | $ | (2,720 | ) |  | $ | (1,117 | )
Reconciliation Between Income Tax Expense and Income Before Tax at UMC's Applicable Tax Rate |
| b. | A reconciliation between income tax expense (benefit) and income before tax at UMC’s applicable tax rate were as follows:
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Income before tax |  | $ | 58,496,432 |  |  | $ | 109,625,660 |  |  | $ | 68,450,404 |
At UMC’s statutory income tax rate |  |  | 11,699,286 |  |  |  | 21,925,132 |  |  |  | 13,690,081 |
Adjustments in respect of current income tax of prior periods |  |  | (150,260 | ) |  |  | (585,941 | ) |  |  | (217,891 | )
Net changes in loss carry-forward and investment tax credits |  |  | (845,267 | ) |  |  | (465,152 | ) |  |  | (2,179,234 | )
Adjustment of deferred tax assets/liabilities for write-downs/reversals and different jurisdictional tax rates |  |  | 183,123 |  |  |  | (281,319 | ) |  |  | 211,639 |
Tax effect of non-taxable income and non-deductible expenses: |  |  |  |  |  |  |  |  |  |  |  |
Tax exempt income |  |  | (3,258,695 | ) |  |  | (4,384,566 | ) |  |  | (1,428,035 | )
Investment loss (gain) |  |  | (1,388,877 | ) |  |  | 1,827,822 |  |  |  | (755,800 | )
Dividend income |  |  | (171,725 | ) |  |  | (423,027 | ) |  |  | (323,182 | )
Others |  |  | 6,463 |  |  |  | (340,745 | ) |  |  | (145,520 | )
Basic tax |  |  | — |  |  |  | — |  |  |  | 43,506 |
Estimated income tax on unappropriated earnings |  |  | 1,558,031 |  |  |  | 1,247,910 |  |  |  | (1,160,324 | )
Effect of different tax rates applicable to UMC and its subsidiaries |  |  | 116,174 |  |  |  | 605,929 |  |  |  | 234,510 |
Taxes withheld in other jurisdictions |  |  | 43,443 |  |  |  | 35,979 |  |  |  | 38,346 |
Others |  |  | 126,556 |  |  |  | 164,873 |  |  |  | 303,174 |
Income tax expense recorded in profit or loss |  | $ | 7,918,252 |  |  | $ | 19,326,895 |  |  | $ | 8,311,270 |
Significant Components of Deferred Income Tax Assets and Liabilities |
| c. | Significant components of deferred income tax assets and liabilities were as follows:
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Deferred income tax assets |  |  |  |  |  |  |  |
Depreciation |  | $ | 2,056,568 |  |  | $ | 2,396,554 |
Pension |  |  | 569,193 |  |  |  | 436,129 |
Refund liabilities |  |  | 138,617 |  |  |  | 306,408 |
Allowance for inventory valuation losses |  |  | 507,621 |  |  |  | 682,909 |
Investment loss |  |  | 474,405 |  |  |  | 314,427 |
Unrealized profit on intercompany sales |  |  | 906,793 |  |  |  | 689,124 |
Others |  |  | 573,039 |  |  |  | 304,860 |
Total deferred income tax assets |  |  | 5,226,236 |  |  |  | 5,130,411 |
Deferred income tax liabilities |  |  |  |  |  |  |  |
Depreciation |  |  | (70,133 | ) |  |  | (2,085,916 | )
Investment gain |  |  | (2,648,989 | ) |  |  | (2,888,534 | )
Amortizable assets |  |  | (298,451 | ) |  |  | (283,405 | )
Others |  |  | (544,863 | ) |  |  | (374,109 | )
Total deferred income tax liabilities |  |  | (3,562,436 | ) |  |  | (5,631,964 | )
Net deferred income tax assets (liabilities) |  | $ | 1,663,800 |  |  | $ | (501,553 | )
Movement of Deferred Tax |
| d. | Movement of deferred tax
|  | For the years ended December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Balance as of January 1 |  | $ | 3,154,352 |  |  | $ | 1,663,800 |
Amounts recognized in profit or loss during the period |  |  | (2,330,797 | ) |  |  | (2,102,563 | )
Amounts recognized in other comprehensive income (loss) |  |  | 852,567 |  |  |  | (23,967 | )
Amounts recognized in equity |  |  | (2,720 | ) |  |  | (1,117 | )
Exchange adjustments |  |  | (9,602 | ) |  |  | (37,706 | )
Balance as of December 31 |  | $ | 1,663,800 |  |  | $ | (501,553 | )
Earnings Per Share |
| (27) | Earnings Per Share
| a. | Earnings per share-basic
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Net income attributable to the parent company |  | $ | 51,246,425 |  |  | $ | 89,478,805 |  |  | $ | 59,688,950 |
Weighted-average number of ordinary shares for basic earnings per share (thousand shares) |  |  | 12,005,126 |  |  |  | 12,095,312 |  |  |  | 12,137,954 |
Earnings per share-basic (NTD) |  | $ | 4.27 |  |  | $ | 7.40 |  |  | $ | 4.92 |
| b. | Earnings per share-diluted
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Net income attributable to the parent company |  | $ | 51,246,425 |  |  | $ | 89,478,805 |  |  | $ | 59,688,950 |
Weighted-average number of ordinary shares for basic earnings per share (thousand shares) |  |  | 12,005,126 |  |  |  | 12,095,312 |  |  |  | 12,137,954 |
Effect of dilution |  |  |  |  |  |  |  |  |  |  |  |
Restricted stocks for employees |  |  | 159,478 |  |  |  | 156,098 |  |  |  | 114,974 |
Employees’ compensation |  |  | 80,243 |  |  |  | 238,242 |  |  |  | 129,196 |
Weighted-average number of ordinary shares after dilution (thousand shares) |  |  | 12,244,847 |  |  |  | 12,489,652 |  |  |  | 12,382,124 |
Earnings per share-diluted (NTD) |  | $ | 4.19 |  |  | $ | 7.16 |  |  | $ | 4.82 |
Reconciliation of Liabilities Arising from Financing Activities |
| (28) | Reconciliation of Liabilities Arising from Financing Activities
For the year ended December 31, 2021
|  |  |  |  |  |  |  | Non-cash changes |  |  |  |
Items |  | As of January 1, 2021 |  |  | Cash Flows |  |  | Foreign exchange |  |  | Others (Note A) |  |  | As of December 31, 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Short-term loans |  | $ | 11,057,132 |  |  | $ | (8,974,216 | ) |  | $ | (158,792 | ) |  | $ | — |  |  | $ | 1,924,124 |
Long-term loans (current portion included) |  |  | 33,066,106 |  |  |  | 4,088,537 |  |  |  | (529,736 | ) |  |  | — |  |  |  | 36,624,907 |
Bonds payable (current portion included) |  |  | 18,690,384 |  |  |  | 23,703,692 |  |  |  | — |  |  |  | (1,857,418 (Note B | ) ) |  |  | 40,536,658 |
Guarantee deposits (current portion included) |  |  | 235,992 |  |  |  | 14,219,408 |  |  |  | (85,631 | ) |  |  | — |  |  |  | 14,369,769 (Note C | )
Lease liabilities |  |  | 5,576,864 |  |  |  | (699,680 | ) |  |  | (144,419 | ) |  |  | 335,989 |  |  |  | 5,068,754 |
Other financial liabilities (Note D) |  |  | 20,746,624 |  |  |  | — |  |  |  | (163,387 | ) |  |  | 382,972 |  |  |  | 20,966,209 |
For the year ended December 31, 2022
|  |  |  |  |  |  |  | Non-cash changes |  |  |  |
Items |  | As of January 1, 2022 |  |  | Cash Flows |  |  | Foreign exchange |  |  | Others (Note A) |  |  | As of December 31, 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Short-term loans |  | $ | 1,924,124 |  |  | $ | (1,965,684 | ) |  | $ | 41,560 |  |  | $ | — |  |  | $ | — |
Long-term loans (current portion included) |  |  | 36,624,907 |  |  |  | (18,816,259 | ) |  |  | 1,470,694 |  |  |  | — |  |  |  | 19,279,342 |
Bonds payable (current portion included) |  |  | 40,536,658 |  |  |  | (13,305,050 | ) |  |  | — |  |  |  | 953,079 (Note B | ) |  |  | 28,184,687 |
Guarantee deposits (current portion included) |  |  | 14,369,769 |  |  |  | 14,984,941 |  |  |  | 1,402,291 |  |  |  | — |  |  |  | 30,757,001 (Note C | )
Lease liabilities |  |  | 5,068,754 |  |  |  | (712,854 | ) |  |  | 153,406 |  |  |  | 1,227,789 (Note E | ) |  |  | 5,737,095 |
Other financial liabilities (Note D) |  |  | 20,966,209 |  |  |  | — |  |  |  | 306,902 |  |  |  | 176,376 |  |  |  | 21,449,487 |
For the year ended December 31, 2023
|  |  |  |  |  |  |  | Non-cash changes |  |  |  |
Items |  | As of January 1, 2023 |  |  | Cash Flows |  |  | Foreign exchange |  |  | Others (Note A) |  |  | As of December 31, 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Short-term loans |  | $ | — |  |  | $ | 13,530,000 |  |  | $ | — |  |  | $ | — |  |  | $ | 13,530,000 |
Long-term loans (current portion included) |  |  | 19,279,342 |  |  |  | 3,857,704 |  |  |  | (253,702 | ) |  |  | — |  |  |  | 22,883,344 |
Bonds payable (current portion included) |  |  | 28,184,687 |  |  |  | 9,989,245 |  |  |  | — |  |  |  | 185,420 (Note B | ) |  |  | 38,359,352 |
Guarantee deposits (current portion included) |  |  | 30,757,001 |  |  |  | 10,423,345 |  |  |  | 419,040 |  |  |  | — |  |  |  | 41,599,386 (Note C | )
Lease liabilities |  |  | 5,737,095 |  |  |  | (666,439 | ) |  |  | (24,106 | ) |  |  | 346,637 |  |  |  | 5,393,187 |
Other financial liabilities (Note D) |  |  | 21,449,487 |  |  |  | (21,209,443 | ) |  |  | (330,783 | ) |  |  | 90,739 |  |  |  | — |
Note A: Other non-cash changes mainly consisted of discount amortization measured by the effective interest method. Note B: Please refer to Note 6(13) for the Company’s exchangeable bonds. Note C: Guarantee deposits mainly consisted of deposits of capacity reservation. Note D: Please refer to Note 9(6) for more details on other financial liabilities. Note E: Mainly due to the increase in land lease.
Unused tax losses [member] |
Contents Of Significant Accounts [Line Items] |
Unused Tax Credits and Losses |
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Expiry period |  |  |  |  |  |  |  |
1-5 years |  | $ | 35,263,925 |  |  | $ | 15,395,514 |
6-10 years |  |  | 1,995,256 |  |  |  | 22,128,180 |
Total |  | $ | 37,259,181 |  |  | $ | 37,523,694 |
Plan assets [member] |
Contents Of Significant Accounts [Line Items] |
Defined Benefit Plan Recognized on the Consolidated Balance Sheets |
| ii. | Movements in fair value of plan assets during the year:
|  | For the years ended December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |
Beginning balance of fair value of plan assets |  | $ | 1,581,012 |  |  | $ | 2,237,221 |
Items recognized as profit or loss: |  |  |  |  |  |  |  |
Interest income on plan assets |  |  | 9,802 |  |  |  | 27,742 |
Contribution by employer |  |  | 745,066 |  |  |  | 307,556 |
Benefits paid |  |  | (224,632 | ) |  |  | (121,305 | )
Remeasurements recognized in other comprehensive income (loss): |  |  |  |  |  |  |  |
Return on plan assets, excluding amounts included in interest income |  |  | 125,973 |  |  |  | 9,199 |
Fair value of plan assets at end of year |  | $ | 2,237,221 |  |  | $ | 2,460,413 |
Present value of defined benefit obligation [member] |
Contents Of Significant Accounts [Line Items] |
Defined Benefit Plan Recognized on the Consolidated Balance Sheets |
| i. | Movements in present value of defined benefit obligation during the year:
|  | For the years ended December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Defined benefit obligation at beginning of year |  | $ | (5,458,333 | ) |  | $ | (5,106,623 | )
Items recognized as profit or loss: |  |  |  |  |  |  |  |
Service cost |  |  | (9,911 | ) |  |  | (9,893 | )
Interest cost |  |  | (33,842 | ) |  |  | (63,322 | )
Subtotal |  |  | (43,753 | ) |  |  | (73,215 | )
Remeasurements recognized in other comprehensive income (loss): |  |  |  |  |  |  |  |
Arising from changes in financial assumptions |  |  | 227,790 |  |  |  | 166,401 |
Experience adjustments |  |  | (56,959 | ) |  |  | 226,634 |
Subtotal |  |  | 170,831 |  |  |  | 393,035 |
Benefits paid |  |  | 224,632 |  |  |  | 121,305 |
Defined benefit obligation at end of year |  | $ | (5,106,623 | ) |  | $ | (4,665,498 | )
More than 1 year [member] |
Contents Of Significant Accounts [Line Items] |
Details of Loans |
| (14) | Long-Term Loans
| a. | Details of long-term loans as of December 31, 2022 and 2023 were as follows:
|  | As of December 31, |  |  |
Lenders |  | 2022 |  |  | 2023 |  |  | Redemption
|  | NT$ |  |  | NT$ |  |  |
|  | (In Thousands) |  |  | (In Thousands) |  |  |
Secured Long-Term Loan from Mega International Commercial Bank (1) |  | $ | 9,732 |  |  | $ | 4,866 |  |  | Repayable quarterly from October 24, 2019 to October 24, 2024 with monthly interest payments. Interest-only payment for the first year.
Secured Long-Term Loan from Mega International Commercial Bank (2) |  |  | 18,000 |  |  |  | 13,765 |  |  | Repayable quarterly from February 23, 2022 to February 22, 2027 with monthly interest payments. Interest-only payment for the first year.
Secured Long-Term Loan from Mega International Commercial Bank (3) |  |  | 60,500 |  |  |  | 46,265 |  |  | Repayable quarterly from December 22, 2022 to February 23, 2027 with monthly interest payments. Interest-only payment for the first year.
Secured Long-Term Loan from Taiwan Cooperative Bank (1) |  |  | 35,676 |  |  |  | 23,784 |  |  | Repayable quarterly from October 19, 2015 to October 19, 2025 with monthly interest payments. Interest-only payment for the first year.
|  | As of December 31, |  |  |
Lenders |  | 2022 |  |  | 2023 |  |  | Redemption
|  | NT$ |  |  | NT$ |  |  |
|  | (In Thousands) |  |  | (In Thousands) |  |  |
Secured Long-Term Loan from Taiwan Cooperative Bank (2) |  |  | 4,375 |  |  |  | — |  |  | Repayable monthly from May 31, 2019 to May 31, 2023 with monthly interest payments.
Secured Long-Term Loan from Taiwan Cooperative Bank (3) |  |  | 32,000 |  |  |  | 20,000 |  |  | Repayable monthly from August 13, 2020 to August 13, 2025 with monthly interest payments.
Secured Long-Term Loan from Taiwan Cooperative Bank (4) |  |  | 16,552 |  |  |  | 10,345 |  |  | Repayable monthly from October 29, 2020 to August 29, 2025 with monthly interest payments.
Secured Long-Term Loan from Taiwan Cooperative Bank (5) |  |  | 84,166 |  |  |  | 58,916 |  |  | Repayable monthly from April 15, 2021 to April 15, 2026 with monthly interest payments. Interest-only payment for the first year.
Secured Long-Term Loan from Taiwan Cooperative Bank (6) |  |  | — |  |  |  | 34,400 |  |  | Repayable quarterly from December 28, 2023 to December 28, 2028 with monthly interest payments. Interest-only payment for the first year.
Secured Syndicated Loans from China Development Bank and 6 others (1) |  |  | 1,915,577 |  |  |  | — |  |  | Repayable semi-annually from October 20, 2016 to October 19, 2024 with semi-annually interest payments. Interest-only payment for the first and the second year.
Secured Syndicated Loans from China Development Bank and 6 others (2) |  |  | 12,415,200 |  |  |  | 11,766,832 |  |  | Repayable semi-annually from March 19, 2021 to March 18, 2031 with semi-annually interest payments. Interest-only payment for the first and the second year.
Secured Long-Term Loan from First Commercial Bank |  |  | 47,000 |  |  |  | 35,668 |  |  | Repayable monthly from December 2, 2021 to December 2, 2026 with monthly interest payments. Interest-only payment for the first year.
Secured Long-Term Loan from KGI Bank |  |  | 21,000 |  |  |  | 21,000 |  |  | Settlement due on December 25, 2026 with monthly interest payments.
Secured Long-Term Loan from Shanghai Commercial Bank (1) |  |  | 22,200 |  |  |  | 16,650 |  |  | Repayable monthly from January 19, 2022 to December 15, 2026 with monthly interest payments. Interest-only payment for the first year.
Secured Long-Term Loan from Shanghai Commercial Bank (2) |  |  | — |  |  |  | 4,980 |  |  | Repayable quarterly from March 23, 2023 to March 15, 2028 with monthly interest payments. Interest-only payment for the first year.
Secured Long-Term Loan from Shanghai Commercial Bank (3) |  |  | — |  |  |  | 45,000 |  |  | Repayable quarterly from June 6, 2023 to March 15, 2028 with monthly interest payments. Interest-only payment for the first year.
Secured Long-Term Loan from CTBC Bank |  |  | — |  |  |  | 131,750 |  |  | Repayable semi-annually from September 25, 2023 to September 25, 2028 with monthly interest payments. Interest-only payment for the first and the second year.
Unsecured Long-Term Loan from Bank of China |  |  | 1,797,364 |  |  |  | 1,515,790 |  |  | Repayable semi-annually from June 24, 2023 to June 24, 2026 with quarterly interest payments.
Unsecured Long-Term Loan from Bank of Taiwan |  |  | 2,000,000 |  |  |  | 1,333,333 |  |  | Repayable quarterly from March 24, 2023 to December 24, 2025 with monthly interest payments.
Unsecured Revolving Loan from First Commercial Bank (1) (Note A) |  |  | 300,000 |  |  |  | — |  |  | Settlement due on February 25, 2026 with monthly interest payments.
|  | As of December 31, |  |  |
Lenders |  | 2022 |  |  | 2023 |  |  | Redemption
|  | NT$ |  |  | NT$ |  |  |
|  | (In Thousands) |  |  | (In Thousands) |  |  |
Unsecured Revolving Loan from First Commercial Bank (2) (Note A) |  |  | 300,000 |  |  |  | — |  |  | Settlement due on March 15, 2026 with monthly interest payments.
Unsecured Revolving Loan from First Commercial Bank (3) (Note A) |  |  | 200,000 |  |  |  | — |  |  | Settlement due on June 15, 2026 with monthly interest payments.
Unsecured Revolving Loan from First Commercial Bank (4) (Note B) |  |  | — |  |  |  | 800,000 |  |  | Settlement due on July 13, 2028 with monthly interest payments.
Unsecured Revolving Loan from Yuanta Commercial Bank (Note C) |  |  | — |  |  |  | 3,000,000 |  |  | Repayable annually from March 2, 2023 to March 2, 2026 with monthly interest payments.
Unsecured Revolving Loan from CTBC Bank (Note D) |  |  | — |  |  |  | 4,000,000 |  |  | Settlement due on July 20, 2025 with monthly interest payments.
Subtotal |  |  | 19,279,342 |  |  |  | 22,883,344 |  |  |
Less: Current portion |  |  | (2,485,053 | ) |  |  | (2,227,096 | ) |  |
Total |  | $ | 16,794,289 |  |  | $ | 20,656,248 |  |  |
|  | As of December 31, |  |  |
|  | 2022 |  |  | 2023 |  |  |
Interest rates applied |  |  | 1.48% - 5.62% |  |  |  | 1.67% - 6.56% |  |  |
| Note A: | First Commercial Bank approved the 1-year credit loan on April 14, 2022, which offered UMC a revolving line of credit of NT$2 billion starting from the approval date to April 13, 2023. As of December 31, 2022, the unused line of credit was NT$1.2 billion.
| Note B: | First Commercial Bank approved the 1-year credit loan on April 25, 2023, which offered UMC a revolving line of credit of NT$2 billion starting from the approval date to April 24, 2024. As of December 31, 2023, the unused line of credit was NT$1.2 billion.
| Note C: | UMC entered into a 5-year loan agreement with Yuanta Commercial Bank, effective from March 3, 2021. The agreement offered UMC a revolving line of credit of NT$4 billion. This line of credit will be reduced starting from the end of the second year after the contract date and every twelve months thereafter, with a total of four adjustments. The expiration date of the agreement is March 2, 2026. As of December 31, 2022 and 2023, the unused line of credit were NT$4 billion and nil, respectively.
| Note D: | UMC entered into a 5-year loan agreement with CTBC Bank, effective from December 24, 2021. The agreement offered UMC a revolving line of credit of NT$4 billion. The expiration date of the agreement is July 20, 2025. As of December 31, 2022 and 2023, the unused line of credit were NT$4 billion and nil, respectively.
Aggregated individually immaterial associates [member] |
Contents Of Significant Accounts [Line Items] |
Aggregate Amount of the Company's Share of its Individually Immaterial Associates | The aggregate amount of the Company’s share of all its individually immaterial associates that are accounted for using the equity method were as follows:
|  | For the years ended December 31, |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Profit from continuing operations |  | $ | 5,193,495 |  |  | $ | 1,626,103 |  |  | $ | 4,307,614 |
Other comprehensive income (loss) |  |  | 2,965,202 |  |  |  | (1,706,960 | ) |  |  | 1,540,436 |
Total comprehensive income (loss) |  | $ | 8,158,697 |  |  | $ | (80,857 | ) |  | $ | 5,848,050 |
Trade receivables [member] |
Contents Of Significant Accounts [Line Items] |
Financial Assets |
(5) Accounts Receivable, Net |  |  |  |  |  |  |  |
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Accounts receivable |  | $ | 36,653,611 |  |  | $ | 29,316,612 |
Less: loss allowance |  |  | (209,101 | ) |  |  | (79,062 | )
Net |  | $ | 36,444,510 |  |  | $ | 29,237,550 |
Financial assets at fair value through profit or loss [member] |
Contents Of Significant Accounts [Line Items] |
Financial Assets |
| (2) | Financial Assets at Fair Value through Profit or Loss
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Financial assets mandatorily measured at fair value through profit or loss |  |  |  |  |  |  |  |
Common stocks |  | $ | 10,275,563 |  |  | $ | 9,170,230 |
Preferred stocks |  |  | 2,939,939 |  |  |  | 2,862,119 |
Funds |  |  | 5,044,702 |  |  |  | 4,472,097 |
Convertible bonds |  |  | 230,365 |  |  |  | 480,715 |
Others |  |  | — |  |  |  | 153,300 |
Total |  | $ | 18,490,569 |  |  | $ | 17,138,461 |
Current |  | $ | 705,918 |  |  | $ | 443,601 |
Non-current |  |  | 17,784,651 |  |  |  | 16,694,860 |
Total |  | $ | 18,490,569 |  |  | $ | 17,138,461 |
Financial assets at fair value through other comprehensive income [member] |
Contents Of Significant Accounts [Line Items] |
Financial Assets |
| (3) | Financial Assets at Fair Value through Other Comprehensive Income
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Equity instruments |  |  |  |  |  |  |  |
Common stocks |  | $ | 15,007,053 |  |  | $ | 17,508,897 |
Preferred stocks |  |  | 182,547 |  |  |  | 175,063 |
Total |  | $ | 15,189,600 |  |  | $ | 17,683,960 |
Current |  | $ | 3,213,057 |  |  | $ | 5,753,379 |
Non-current |  |  | 11,976,543 |  |  |  | 11,930,581 |
Total |  | $ | 15,189,600 |  |  | $ | 17,683,960 |
Financial assets measured at amortized cost [member] |
Contents Of Significant Accounts [Line Items] |
Financial Assets |
| (4) | Financial assets measured at amortized cost
|  | As of December 31, |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Financial assets measured at amortized cost |  |  |  |  |  |  |  |
Time deposits with original maturities over three months |  | $ | 849,308 |  |  | $ | 6,353,768 |
Bonds |  |  | 20,000 |  |  |  | — |
Total |  | $ | 869,308 |  |  | $ | 6,353,768 |
Current |  | $ | 861,817 |  |  | $ | 6,131,077 |
Non-current |  |  | 7,491 |  |  |  | 222,691 |
Total |  | $ | 869,308 |  |  | $ | 6,353,768 |

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