XML 220 R21.htm IDEA: XBRL DOCUMENT v3.20.1
Leasing arrangements - leasee
 12 Months Ended
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.