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Financial Risk and Fair Value Disclosures (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of detailed information about financial instruments [line items] |
Categories of Financial Instruments |
| (1) | Categories of financial instruments
|  | As of December 31, |
Financial Assets |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Financial assets at fair value through profit or loss |  | $ | 17,138,461 |  |  | $ | 18,456,932 |
Financial assets at fair value through other comprehensive income |  |  | 17,683,960 |  |  |  | 17,209,328 |
Financial assets measured at amortized cost |  |  |  |  |  |  |  |
Cash and cash equivalents (cash on hand excluded) |  |  | 132,547,415 |  |  |  | 104,993,968 |
Receivables |  |  | 32,292,914 |  |  |  | 34,994,933 |
Refundable deposits |  |  | 2,708,823 |  |  |  | 1,992,400 |
Other financial assets |  |  | 6,353,768 |  |  |  | 3,739,224 |
Total |  | $ | 208,725,341 |  |  | $ | 181,386,785 |
|  | As of December 31, |
Financial Liabilities |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |
Financial liabilities at fair value through profit or loss |  | $ | 1,019,362 |  |  | $ | 901,000 |
Financial liabilities measured at amortized cost |  |  |  |  |  |  |  |
Short-term loans |  |  | 13,530,000 |  |  |  | 8,515,000 |
Payables |  |  | 52,393,399 |  |  |  | 42,259,798 |
Guarantee deposits (current portion included) |  |  | 41,599,386 |  |  |  | 42,874,494 |
Bonds payable (current portion included) |  |  | 38,359,352 |  |  |  | 30,051,568 |
Long-term loans (current portion included) |  |  | 22,883,344 |  |  |  | 36,476,909 |
Lease liabilities |  |  | 5,393,187 |  |  |  | 6,419,016 |
Total |  | $ | 175,178,030 |  |  | $ | 167,497,785 |
Maturity Profile of Financial Liabilities Based on Contractual Undiscounted Payments and Contractual Maturity | The table below summarizes the maturity profile of the Company’s financial liabilities based on the contractual undiscounted payments and contractual maturity:
|  | As of December 31, 2023 |
|  | Less than 1 year |  |  | 2 to 3 years |  |  | 4 to 5 years |  |  | > 5 years |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term loans |  | $ | 13,780,612 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 13,780,612 |
Payables |  |  | 52,202,821 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 52,202,821 |
Guarantee deposits |  |  | 1,476,430 |  |  |  | 3,556,179 |  |  |  | 25,955,654 |  |  |  | 10,611,123 |  |  |  | 41,599,386 |
Bonds payable (Note A) |  |  | 14,797,772 |  |  |  | 10,980,506 |  |  |  | 12,321,345 |  |  |  | 2,132,963 |  |  |  | 40,232,586 |
Long-term loans |  |  | 2,872,168 |  |  |  | 14,406,101 |  |  |  | 5,071,743 |  |  |  | 2,940,524 |  |  |  | 25,290,536 |
Lease liabilities |  |  | 649,879 |  |  |  | 1,311,239 |  |  |  | 1,223,724 |  |  |  | 3,712,729 |  |  |  | 6,897,571 |
Total |  | $ | 85,779,682 |  |  | $ | 30,254,025 |  |  | $ | 44,572,466 |  |  | $ | 19,397,339 |  |  | $ | 180,003,512 |
|  | As of December 31, 2024 |
|  | Less than 1 year |  |  | 2 to 3 years |  |  | 4 to 5 years |  |  | > 5 years |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term loans |  | $ | 8,683,215 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 8,683,215 |
Payables |  |  | 42,136,632 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 42,136,632 |
Guarantee deposits |  |  | 921,134 |  |  |  | 4,571,633 |  |  |  | 27,522,150 |  |  |  | 9,859,577 |  |  |  | 42,874,494 |
Bonds payable (Note A) |  |  | 340,976 |  |  |  | 16,675,030 |  |  |  | 12,146,745 |  |  |  | 2,118,683 |  |  |  | 31,281,434 |
Long-term loans (Note B) |  |  | 6,354,561 |  |  |  | 11,490,087 |  |  |  | 21,478,391 |  |  |  | 93,106 |  |  |  | 39,416,145 |
Lease liabilities |  |  | 830,618 |  |  |  | 1,509,438 |  |  |  | 1,437,870 |  |  |  | 4,442,706 |  |  |  | 8,220,632 |
Total |  | $ | 59,267,136 |  |  | $ | 34,246,188 |  |  | $ | 62,585,156 |  |  | $ | 16,514,072 |  |  | $ | 172,612,552 |
Derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net settlement-outflow |  | $ | (1,039 | ) |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | (1,039 | )
Details of Forward Exchange Contracts | The details of forward exchange contracts entered into by UMC are summarized as follows: As of December 31, 2023 Forward exchange contracts have been settled. As of December 31, 2024
Type |  | Notional Amount |  | Contract Period
Forward exchange contracts |  | Sell USD 24 million |  | December 27, 2024 - January 21, 2025
Reconciliation for Fair Value Measurement in Level 3 Fair Value Hierarchy | Reconciliation for fair value measurement in Level 3 fair value hierarchy were as follows:
|  | Financial assets at fair value through profit or loss |  |  | Financial assets at fair value through other comprehensive income |
|  | Common stock |  |  | Preferred stock |  |  | Funds |  |  | Convertible bonds |  |  | Others |  |  | Total |  |  | Common stock |  |  | Preferred stock |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
As of January 1, 2023 |  | $ | 3,198,808 |  |  | $ | 2,865,258 |  |  | $ | 4,626,333 |  |  | $ | 36,474 |  |  | $ | — |  |  | $ | 10,726,873 |  |  | $ | 3,427,720 |  |  | $ | 182,547 |  |  | $ | 3,610,267 |
Recognized in profit (loss) |  |  | (312,149 | ) |  |  | (277,994 | ) |  |  | (617,764 | ) |  |  | (8,828 | ) |  |  | — |  |  |  | (1,216,735 | ) |  |  | — |  |  |  | — |  |  |  | — |
Recognized in other comprehensive income (loss) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (365,395 | ) |  |  | (7,484 | ) |  |  | (372,879 | )
Acquisition |  |  | 610,153 |  |  |  | 294,046 |  |  |  | 294,245 |  |  |  | — |  |  |  | 154,761 |  |  |  | 1,353,205 |  |  |  | — |  |  |  | — |  |  |  | — |
Disposal |  |  | — |  |  |  | (89,997 | ) |  |  | — |  |  |  | (27,740 | ) |  |  | — |  |  |  | (117,737 | ) |  |  | — |  |  |  | — |  |  |  | — |
Return of capital |  |  | (1,384 | ) |  |  | — |  |  |  | (36,346 | ) |  |  | — |  |  |  | — |  |  |  | (37,730 | ) |  |  | — |  |  |  | — |  |  |  | — |
Transfer out of Level 3 |  |  | (461,403 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (461,403 | ) |  |  | — |  |  |  | — |  |  |  | — |
Exchange effect |  |  | 2,230 |  |  |  | (4,679 | ) |  |  | 8,428 |  |  |  | 94 |  |  |  | (1,461 | ) |  |  | 4,612 |  |  |  | — |  |  |  | — |  |  |  | — |
As of December 31, 2023 |  | $ | 3,036,255 |  |  | $ | 2,786,634 |  |  | $ | 4,274,896 |  |  | $ | — |  |  | $ | 153,300 |  |  | $ | 10,251,085 |  |  | $ | 3,062,325 |  |  | $ | 175,063 |  |  | $ | 3,237,388 |
|  | Financial assets at fair value through profit or loss |  |  | Financial assets at fair value through other comprehensive income |
|  | Common stock |  |  | Preferred stock |  |  | Funds |  |  | Convertible bonds |  |  | Others |  |  | Total |  |  | Common stock |  |  | Preferred stock |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
As of January 1, 2024 |  | $ | 3,036,255 |  |  | $ | 2,786,634 |  |  | $ | 4,274,896 |  |  | $ | — |  |  | $ | 153,300 |  |  | $ | 10,251,085 |  |  | $ | 3,062,325 |  |  | $ | 175,063 |  |  | $ | 3,237,388 |
Recognized in profit (loss) |  |  | (119,584 | ) |  |  | 187,131 |  |  |  | 128,617 |  |  |  | 3,120 |  |  |  | 4,140 |  |  |  | 203,424 |  |  |  | — |  |  |  | — |  |  |  | — |
Recognized in other comprehensive income (loss) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 104,499 |  |  |  | 29,817 |  |  |  | 134,316 |
Acquisition |  |  | 505,538 |  |  |  | 639,779 |  |  |  | 1,133,312 |  |  |  | 51,191 |  |  |  | — |  |  |  | 2,329,820 |  |  |  | 64,694 |  |  |  | — |  |  |  | 64,694 |
Disposal |  |  | (78,234 | ) |  |  | (311,066 | ) |  |  | (81,371 | ) |  |  | — |  |  |  | (96,312 | ) |  |  | (566,983 | ) |  |  | — |  |  |  | — |  |  |  | — |
Return of capital |  |  | (83 | ) |  |  | — |  |  |  | (12,405 | ) |  |  | — |  |  |  | — |  |  |  | (12,488 | ) |  |  | — |  |  |  | — |  |  |  | — |
Transfer out of Level 3 |  |  | (377,121 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (377,121 | ) |  |  | — |  |  |  | — |  |  |  | — |
Exchange effect |  |  | 41,412 |  |  |  | 101,455 |  |  |  | 153,398 |  |  |  | 455 |  |  |  | 4,332 |  |  |  | 301,052 |  |  |  | — |  |  |  | — |  |  |  | — |
As of December 31, 2024 |  | $ | 3,008,183 |  |  | $ | 3,403,933 |  |  | $ | 5,596,447 |  |  | $ | 54,766 |  |  | $ | 65,460 |  |  | $ | 12,128,789 |  |  | $ | 3,231,518 |  |  | $ | 204,880 |  |  | $ | 3,436,398 |
Reconciliation for Fair Value Measurement in Level 3 Derivatives Financial Liabilities |
|  | Financial liabilities at fair value through profit or loss |
|  | Derivatives |
|  | NT$ (In Thousands) |
As of January 1, 2023 |  | $ | 438,397 |
Recognized in loss (profit) |  |  | 580,965 |
As of December 31, 2023 |  | $ | 1,019,362 |
|  | Financial liabilities at fair value through profit or loss |
|  | Derivatives |
|  | NT$ (In Thousands) |
As of January 1, 2024 |  | $ | 1,019,362 |
Recognized in loss (profit) |  |  | (119,401 | )
As of December 31, 2024 |  | $ | 899,961 |
Summary of Significant Unobservable Inputs of Fair Value Measurement in Level 3 Fair Value Hierarchy | Significant unobservable inputs of fair value measurement in Level 3 fair value hierarchy were as follows:
As of December 31, 2023
Category |  | Valuation technique |  | Significant unobservable inputs |  | Quantitative information |  | Interrelationship between inputs and fair value |  | Sensitivity analysis of interrelationship between inputs and fair value
Unlisted stock |  | Market approach |  | Discount for lack of marketability |  | 0% - 50% |  | The greater degree of lack of marketability, the lower the estimated fair value is determined. |  | A change of 5% in the discount for lack of marketability of the aforementioned fair values of unlisted stocks could decrease/increase the Company’s profit (loss) for the year ended December 31, 2023 by NT$261 million and NT$199 million, respectively, and decrease/increase the Company’s other comprehensive income (loss) for the year ended December 31, 2023 by NT$214 million.
Fund |  | Net asset value approach |  | N/A |  | N/A |  | N/A |  | N/A
Embedded derivatives in exchangeable bonds |  | Binomial tree valuation model |  | Volatility |  | 27.70% |  | The higher the volatility, the higher the estimated fair value is determined. |  | A change of 5% in the volatility could decrease/increase the Company’s profit (loss) for the year ended December 31, 2023 by NT$119 million and NT$131 million, respectively.
As of December 31, 2024
Category |  | Valuation technique |  | Significant unobservable inputs |  | Quantitative information |  | Interrelationship between inputs and fair value |  | Sensitivity analysis of interrelationship between inputs and fair value
Unlisted stock |  | Market approach |  | Discount for lack of marketability |  | 0% - 50% |  | The greater degree of lack of marketability, the lower the estimated fair value is determined. |  | A change of 5% in the discount for lack of marketability of the aforementioned fair values of unlisted stocks could decrease/increase the Company’s profit (loss) for the year ended December 31, 2024 by NT$ 309 million and NT$ 244 million, respectively, and decrease/increase the Company’s other comprehensive income (loss) for the year ended December 31, 2024 by NT$239 million.
Fund |  | Net asset value approach |  | N/A |  | N/A |  | N/A |  | N/A
Convertible bonds |  | Binomial tree valuation model |  | Volatility |  | 54.85% |  | The higher the volatility, the higher the estimated fair value is determined. |  | A change of 5 % in the volatility could increase/decrease the Company’s profit (loss) for the year ended December 31, 2024 by NT$ 0.3 million and NT$ 0.4 million, respectively.
Embedded derivatives in exchangeable bonds |  | Binomial tree valuation model |  | Volatility |  | 28.06% |  | The higher the volatility, the higher the estimated fair value is determined. |  | A change of 5 % in the volati lit y could decrease/increase the Company’s profit (loss) for the year ended December 31, 2024 by NT$ 97 million and NT$ 113 million, respectively.
Recurring fair value measurement [member] |
Disclosure of detailed information about financial instruments [line items] |
Assets and Liabilities Measured and Recorded at Fair Value |
| a. | Assets and liabilities measured and recorded at fair value on a recurring basis:
|  | As of December 31, 2023 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss, current |  | $ | 443,601 |  |  | $ | — |  |  | $ | — |  |  | $ | 443,601 |
Financial assets at fair value through profit or loss, noncurrent |  |  | 6,424,475 |  |  |  | 19,300 |  |  |  | 10,251,085 |  |  |  | 16,694,860 |
Financial assets at fair value through other comprehensive income, current |  |  | 5,753,379 |  |  |  | — |  |  |  | — |  |  |  | 5,753,379 |
Financial assets at fair value through other comprehensive income, noncurrent |  |  | 8,693,193 |  |  |  | — |  |  |  | 3,237,388 |  |  |  | 11,930,581 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities at fair value through profit or loss, current |  |  | — |  |  |  | — |  |  |  | 1,019,362 |  |  |  | 1,019,362 |
|  | As of December 31, 2024 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |  |  | (In Thousands) |
Financial assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at fair value through profit or loss, current |  | $ | 606,016 |  |  | $ | 2 |  |  | $ | — |  |  | $ | 606,018 |
Financial assets at fair value through profit or loss, noncurrent |  |  | 5,703,325 |  |  |  | 18,800 |  |  |  | 12,128,789 |  |  |  | 17,850,914 |
Financial assets at fair value through other comprehensive income, current |  |  | 5,893,377 |  |  |  | — |  |  |  | — |  |  |  | 5,893,377 |
Financial assets at fair value through other comprehensive income, noncurrent |  |  | 7,879,553 |  |  |  | — |  |  |  | 3,436,398 |  |  |  | 11,315,951 |
Financial liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial liabilities at fair value through profit or loss, current |  |  | — |  |  |  | 1,039 |  |  |  | 899,961 |  |  |  | 901,000 |
Not measured at fair value in statement of financial position but for which fair value is disclosed [member] |
Disclosure of detailed information about financial instruments [line items] |
Assets and Liabilities Measured and Recorded at Fair Value |
As of December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Fair value measurements during reporting period using |  |  |  |
Items |  | Fair value |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Carrying amount |
|  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |
Bonds payables (current portion included) |  | $ | 38,367,168 |  |  | $ | 32,827,211 |  |  | $ | 5,539,957 |  |  | $ | — |  |  | $ | 38,359,352 |
Long-term loans (current portion included) |  |  | 22,883,344 |  |  |  | — |  |  |  | 22,883,344 |  |  |  | — |  |  |  | 22,883,344 |
As of December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  |  | Fair value measurements during reporting period using |  |  |  |
Items |  | Fair value |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Carrying amount |
|  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |  |  | NT$ (In Thousands) |
Bonds payables (current portion included) |  | $ | 30,020,005 |  |  | $ | 24,409,952 |  |  | $ | 5,610,053 |  |  | $ | — |  |  | $ | 30,051,568 |
Long-term loans (current portion included) |  |  | 36,476,909 |  |  |  | — |  |  |  | 36,476,909 |  |  |  | — |  |  |  | 36,476,909 |

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