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v3.24.1.u1

Contents of Significant Accounts - Property, Plant and Equipment (Detail) $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($)
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | $ 170,982,066 |  |  |
Depreciation | 37,757,556 | $ 1,233,101 | $ 41,328,374 | $ 44,179,632
Ending balance | 239,123,248 | $ 7,809,381 | 170,982,066 |
Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 169,163,819 |  |  |
Ending balance | 237,376,554 |  | 169,163,819 |
Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 1,818,247 |  |  |
Ending balance | 1,746,694 |  | 1,818,247 |
Cost [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 1,056,441,607 |  | 966,403,970 |
Additions | 82,436,942 |  | 72,596,881 |
Disposals | 6,633,773 |  | 6,560,736 |
Transfers and reclassifications | 24,842,622 |  | 7,734,514 |
Exchange effect | (4,418,722) |  | 16,266,978 |
Ending balance | 1,152,668,676 |  | 1,056,441,607 | 966,403,970
Cost [member] | Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 4,329,670 |  | 4,284,102 |
Disposals |  |  | 660 |
Transfers and reclassifications | 54,469 |  | 20,681 |
Exchange effect | (11,434) |  | 25,547 |
Ending balance | 4,372,705 |  | 4,329,670 | 4,284,102
Accumulated depreciation, amortisation and impairment [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (887,277,788) |  | (838,414,466) |
Depreciation | 36,948,137 |  | 40,471,553 |
Disposals | (6,592,557) |  | (6,430,846) |
Transfers and reclassifications |  |  | (4,928) |
Exchange effect | (2,341,246) |  | 14,827,543 |
Ending balance | (915,292,122) |  | (887,277,788) | (838,414,466)
Accumulated depreciation, amortisation and impairment [member] | Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (2,511,423) |  | (2,331,903) |
Depreciation | 118,339 |  | 154,873 |
Disposals |  |  | (660) |
Transfers and reclassifications |  |  | 6,395 |
Exchange effect | (3,751) |  | 18,912 |
Ending balance | (2,626,011) |  | (2,511,423) | (2,331,903)
Land [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 1,470,216 |  |  |
Ending balance | 1,430,338 |  | 1,470,216 |
Land [member] | Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 545,787 |  |  |
Ending balance | 539,703 |  | 545,787 |
Land [member] | Cost [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 1,470,216 |  | 1,491,343 |
Additions | 0 |  |  |
Disposals | 0 |  |  |
Transfers and reclassifications | 0 |  |  |
Exchange effect | (39,878) |  | (21,127) |
Ending balance | 1,430,338 |  | 1,470,216 | 1,491,343
Land [member] | Cost [member] | Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 545,787 |  | 549,010 |
Transfers and reclassifications | 0 |  |  |
Exchange effect | (6,084) |  | (3,223) |
Ending balance | 539,703 |  | 545,787 | 549,010
Land [member] | Accumulated depreciation, amortisation and impairment [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 0 |  |  |
Depreciation | 0 |  |  |
Disposals | 0 |  |  |
Exchange effect | 0 |  |  |
Ending balance | 0 |  | 0 |
Land [member] | Accumulated depreciation, amortisation and impairment [member] | Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 0 |  | 0 |
Depreciation | 0 |  |  |
Exchange effect | 0 |  |  |
Ending balance | 0 |  | 0 | 0
Buildings [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 14,866,263 |  |  |
Ending balance | 14,341,723 |  | 14,866,263 |
Buildings [member] | Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 1,240,435 |  |  |
Ending balance | 1,143,849 |  | 1,240,435 |
Buildings [member] | Cost [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 37,597,769 |  | 36,827,480 |
Additions | 223,177 |  | 325,943 |
Disposals | 12,160 |  | 69,897 |
Transfers and reclassifications | 902,122 |  | 219,666 |
Exchange effect | (341,045) |  | 294,577 |
Ending balance | 38,369,863 |  | 37,597,769 | 36,827,480
Buildings [member] | Cost [member] | Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 2,443,247 |  | 2,422,389 |
Transfers and reclassifications | 0 |  | (1,226) |
Exchange effect | (2,330) |  | 22,084 |
Ending balance | 2,440,917 |  | 2,443,247 | 2,422,389
Buildings [member] | Accumulated depreciation, amortisation and impairment [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (22,731,506) |  | (21,184,969) |
Depreciation | 1,416,727 |  | 1,443,545 |
Disposals | (12,160) |  | (69,489) |
Transfers and reclassifications |  |  | 161 |
Exchange effect | (107,933) |  | 172,320 |
Ending balance | (24,028,140) |  | (22,731,506) | (21,184,969)
Buildings [member] | Accumulated depreciation, amortisation and impairment [member] | Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (1,202,812) |  | (1,095,113) |
Depreciation | 94,944 |  | 94,644 |
Transfers and reclassifications |  |  | (161) |
Exchange effect | (688) |  | 13,216 |
Ending balance | (1,297,068) |  | (1,202,812) | (1,095,113)
Machinery and equipment [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 96,081,903 |  |  |
Ending balance | 137,410,147 |  | 96,081,903 |
Machinery and equipment [member] | Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Ending balance | 0 |  |  |
Machinery and equipment [member] | Cost [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 953,819,688 |  | 897,806,699 |
Additions | 0 |  |  |
Disposals | 6,475,636 |  | 6,391,003 |
Transfers and reclassifications | 77,170,979 |  | 46,548,734 |
Exchange effect | (3,016,210) |  | 15,855,258 |
Ending balance | 1,021,498,821 |  | 953,819,688 | 897,806,699
Machinery and equipment [member] | Cost [member] | Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 6,345 |  | 0 |
Transfers and reclassifications | 0 |  | 6,345 |
Exchange effect | 0 |  |  |
Ending balance | 6,345 |  | 6,345 | 0
Machinery and equipment [member] | Accumulated depreciation, amortisation and impairment [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (857,737,785) |  | (810,904,881) |
Depreciation | 35,031,869 |  | 38,565,229 |
Disposals | (6,468,067) |  | (6,331,532) |
Transfers and reclassifications |  |  | (4,913) |
Exchange effect | (2,212,913) |  | 14,604,120 |
Ending balance | (884,088,674) |  | (857,737,785) | (810,904,881)
Machinery and equipment [member] | Accumulated depreciation, amortisation and impairment [member] | Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (6,345) |  | 0 |
Depreciation | 0 |  |  |
Transfers and reclassifications |  |  | 6,345 |
Exchange effect | 0 |  |  |
Ending balance | (6,345) |  | (6,345) | 0
Transportation equipment [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 13,326 |  |  |
Ending balance | 15,455 |  | 13,326 |
Transportation equipment [member] | Cost [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 64,923 |  | 55,959 |
Additions | 0 |  |  |
Disposals | 0 |  |  |
Transfers and reclassifications | 7,104 |  | 8,154 |
Exchange effect | (315) |  | 810 |
Ending balance | 71,712 |  | 64,923 | 55,959
Transportation equipment [member] | Accumulated depreciation, amortisation and impairment [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (51,597) |  | (47,108) |
Depreciation | 4,924 |  | 3,946 |
Disposals | 0 |  |  |
Exchange effect | (264) |  | 543 |
Ending balance | (56,257) |  | (51,597) | (47,108)
Furniture and fixtures [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 1,364,476 |  |  |
Ending balance | 1,817,455 |  | 1,364,476 |
Furniture and fixtures [member] | Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 32,025 |  |  |
Ending balance | 63,142 |  | 32,025 |
Furniture and fixtures [member] | Cost [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 8,061,993 |  | 7,305,174 |
Additions | 0 |  |  |
Disposals | 112,396 |  | 27,782 |
Transfers and reclassifications | 953,582 |  | 730,317 |
Exchange effect | (29,711) |  | 54,284 |
Ending balance | 8,873,468 |  | 8,061,993 | 7,305,174
Furniture and fixtures [member] | Cost [member] | Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 1,334,291 |  | 1,312,703 |
Disposals |  |  | 660 |
Transfers and reclassifications | 54,469 |  | 15,562 |
Exchange effect | (3,020) |  | 6,686 |
Ending balance | 1,385,740 |  | 1,334,291 | 1,312,703
Furniture and fixtures [member] | Accumulated depreciation, amortisation and impairment [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (6,697,517) |  | (6,222,383) |
Depreciation | 490,468 |  | 456,017 |
Disposals | (112,330) |  | (27,421) |
Transfers and reclassifications |  |  | (176) |
Exchange effect | (19,642) |  | 46,714 |
Ending balance | (7,056,013) |  | (6,697,517) | (6,222,383)
Furniture and fixtures [member] | Accumulated depreciation, amortisation and impairment [member] | Operating Leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (1,302,266) |  | (1,236,790) |
Depreciation | 23,395 |  | 60,229 |
Disposals |  |  | (660) |
Transfers and reclassifications |  |  | 211 |
Exchange effect | (3,063) |  | 5,696 |
Ending balance | (1,322,598) |  | (1,302,266) | (1,236,790)
Leasehold improvement [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 3,692 |  |  |
Ending balance | 2,785 |  | 3,692 |
Leasehold improvement [member] | Cost [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 63,075 |  | 61,282 |
Additions | 0 |  |  |
Disposals | 0 |  | 2,414 |
Transfers and reclassifications | 3,379 |  | 421 |
Exchange effect | (631) |  | 3,786 |
Ending balance | 65,823 |  | 63,075 | 61,282
Leasehold improvement [member] | Accumulated depreciation, amortisation and impairment [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | (59,383) |  | (55,125) |
Depreciation | 4,149 |  | 2,816 |
Disposals | 0 |  | (2,404) |
Exchange effect | (494) |  | 3,846 |
Ending balance | (63,038) |  | (59,383) | (55,125)
Construction in progress and equipment awaiting inspection [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 55,363,943 |  |  |
Ending balance | 82,358,651 |  | 55,363,943 |
Construction in progress and equipment awaiting inspection [member] | Cost [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 55,363,943 |  | 22,856,033 |
Additions | 82,213,765 |  | 72,270,938 |
Disposals | 33,581 |  | 69,640 |
Transfers and reclassifications | (54,194,544) |  | (39,772,778) |
Exchange effect | (990,932) |  | 79,390 |
Ending balance | 82,358,651 |  | 55,363,943 | $ 22,856,033
Construction in progress and equipment awaiting inspection [member] | Accumulated depreciation, amortisation and impairment [member] | Property, plant and equipment not subject to operating leases [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [line items] |  |  |  |
Beginning balance | 0 |  |  |
Depreciation | 0 |  |  |
Disposals | 0 |  |  |
Exchange effect | 0 |  |  |
Ending balance | $ 0 |  | $ 0 |

X
- Definition The amount of additions to property, plant and equipment other than those acquired through business combinations. [Refer: Business combinations [member]; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of depreciation of property, plant and equipment. [Refer: Depreciation and amortisation expense; Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_vii&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 75 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_75_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in property, plant and equipment resulting from transfers and changes that the entity does not separately disclose in the same statement or note. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. Note that right-of-use assets are not included. [Contrast: Property, plant and equipment including right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_a&doctype=Standard -URIDate 2023-03-23 + Details
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