XML 148 R20.htm IDEA: XBRL DOCUMENT

Property, plant and equipment, net

12 Months Ended

Dec. 31, 2019

15.	Property, plant and equipment, net


	2018
	Land		Buildings			Machinery and equipment			Tools			Others			Construction in progress and equipment to be inspected			Total
	NT$000		NT$000			NT$000			NT$000			NT$000			NT$000			NT$000
January 1
Cost		452,738		9,809,970			45,778,207			4,004,703			2,624,083			968,719			63,638,420
Accumulated depreciation and impairment		—		(5,890,884	)		(36,964,480	)		(3,314,234	)		(2,203,511	)		—			(48,373,109	)

		452,738		3,919,086			8,813,727			690,469			420,572			968,719			15,265,311

January 1		452,738		3,919,086			8,813,727			690,469			420,572			968,719			15,265,311
Additions		—		247,186			2,445,313			591,229			172,652			1,489,190			4,945,570
Disposals		—		—			(904	)		(11,745	)		(2,067	)		—			(14,716	)
Reclassifications		—		199,724			1,154,663			7,604			26,026			(1,388,017	)		—
Depreciation expenses		—		(457,265	)		(2,180,718	)		(535,378	)		(203,218	)		—			(3,376,579	)
Exchange adjustment		—		—			12			—			23			—			35

December 31		452,738		3,908,731			10,232,093			742,179			413,988			1,069,892			16,819,621

December 31
Cost		452,738		10,254,531			48,274,171			4,402,711			2,610,893			1,069,892			67,064,936
Accumulated depreciation and impairment		—		(6,345,800	)		(38,042,078	)		(3,660,532	)		(2,196,905	)		—			(50,245,315	)

		452,738		3,908,731			10,232,093			742,179			413,988			1,069,892			16,819,621


	2019
	Land		Buildings			Machinery and equipment			Tools			Others			Construction in progress and equipment to be inspected			Total
	NT$000		NT$000			NT$000			NT$000			NT$000			NT$000			NT$000
January 1
Cost		452,738		10,254,531			48,274,171			4,402,711			2,610,893			1,069,892			67,064,936
Accumulated depreciation and impairment		—		(6,345,800	)		(38,042,078	)		(3,660,532	)		(2,196,905	)		—			(50,245,315	)

		452,738		3,908,731			10,232,093			742,179			413,988			1,069,892			16,819,621

January 1		452,738		3,908,731			10,232,093			742,179			413,988			1,069,892			16,819,621
Effects on initial application of IFRS 16		—		—			—			—			(31,904	)		—			(31,904	)

Adjusted balance at January 1		452,738		3,908,731			10,232,093			742,179			382,084			1,069,892			16,787,717
Additions		—		116,238			2,334,358			781,465			224,287			1,440,308			4,896,656
Disposals		—		—			(16,033	)		(9,336	)		(416	)		—			(25,785	)
Reclassifications		—		455,792			1,111,715			7,880			25,042			(1,573,811	)		26,618
Depreciation expenses		—		(384,832	)		(2,489,070	)		(625,712	)		(196,201	)		—			(3,695,815	)
Impairment losses		—		—			(9,938	)		—			—			—			(9,938	)
Exchange adjustment		—		—			(4	)		—			(5	)		—			(9	)

December 31		452,738		4,095,929			11,163,121			896,476			434,791			936,389			17,979,444

December 31
Cost		452,738		10,821,972			51,244,512			5,008,321			1,937,755			936,389			70,401,687
Accumulated depreciation and impairment		—		(6,726,043	)		(40,081,391	)		(4,111,845	)		(1,502,964	)		—			(52,422,243	)

		452,738		4,095,929			11,163,121			896,476			434,791			936,389			17,979,444

Amount of borrowing costs capitalized as part of property, plant and equipment and the range of the interest rates for such capitalization are as follows:


	2018			2019
	NT$000			NT$000
Amount of interest capitalized		18,542			15,114
Range of the interest rates for capitalization		1.7582	%		1.7822	%

Information about the property, plant and equipment that were pledged to others as collaterals is provided in Note 32.