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Leasing arrangements - leasee | 12 Months Ended
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Dec. 31, 2019
Presentation of leases for lessee [abstract] |
Leasing arrangements - leasee |
16. | Leasing arrangements - lessee
Effective from 2019
| a) | The Group leases various assets, including land, buildings, machinery and equipment, and others. Lease agreements are typically made for periods of 2 to 30 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose covenants, but leased assets may not be used as security for borrowing purposes.
| b) | The carrying amount of right-of-use assets and the depreciation expenses are as follows:
|  | December 31, 2019 |  |  | 2019 |
|  | Carrying amount |  |  | Depreciation expenses |
|  | NT$000 |  |  | NT$000 |
Land |  |  | 669,967 |  |  |  | (22,657 | )
Buildings |  |  | 15,043 |  |  |  | (7,113 | )
Machinery and equipment |  |  | — |  |  |  | (4,520 | )
Others |  |  | 2,058 |  |  |  | (1,809 | )
|  |  | 687,068 |  |  |  | (36,099 | )
| c) | For the year ended December 31, 2019, additions to right-of-use assets was NT $ $11,183 thousand.
| d) | The information on profit and loss accounts relating to lease contracts is as follows:
|  | 2019 |
|  | NT$000 |
Items affecting profit or loss |  |  |  |
Interest expense on lease liabilities |  |  | 14,349 |
Expense on short-term lease contracts |  |  | 230,589 |
| e) | For the year ended December 31, 2019, the Group’s total cash outflow for leases was NT$273,709 thousand.

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2019-03-27 + Details
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- References No definition available. + Details
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