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Contents of Significant Accounts (Tables)

12 Months Ended

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 and 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

X

- Definition

The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]]

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-Number 19
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-Paragraph 137
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- Definition

The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

+ References

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-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard
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- Definition

The entire disclosure of the analysis of other comprehensive income by item.

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-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 106A
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106A&doctype=Standard
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