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v3.21.1

Leasing arrangements - leasee (Tables) | 12 Months Ended
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Dec. 31, 2020
Presentation of leases for lessee [abstract] |
Summary of carrying amount of right-of-use assets and the depreciation expenses |
|  | December 31, 2019 |  |  | December 31, 2020 |
|  | Carrying amount |  |  | Carrying amount |
|  | NT$000 |  |  | NT$000 |
Land |  |  | 669,967 |  |  |  | 636,261 |
Buildings |  |  | 15,043 |  |  |  | 19,044 |
Machinery and equipment |  |  | — |  |  |  | 203,249 |
Others |  |  | 2,058 |  |  |  | 515 |
|  |  | 687,068 |  |  |  | 859,069 |
|  | Year ended December 31, |
|  | 2019 |  |  | 2020 |
|  | Depreciation expenses |  |  | Depreciation expenses |
|  | NT$000 |  |  | NT$000 |
Land |  |  | 22,657 |  |  |  | 20,938 |
Buildings |  |  | 7,113 |  |  |  | 7,819 |
Machinery and equipment |  |  | 4,520 |  |  |  | 46,225 |
Others |  |  | 1,809 |  |  |  | 1,544 |
|  |  | 36,099 |  |  |  | 76,526 |
Summary of profit and loss accounts relating to lease contracts |
|  | Year ended December 31, |
|  | 2019 |  |  | 2020 |
|  | NT$000 |  |  | NT$000 |
Items affecting profit or loss |  |  |  |  |  |  |  |
Interest expense on lease liabilities |  |  | 14,349 |  |  |  | 13,442 |
Expense on short-term lease contracts |  |  | 230,589 |  |  |  | 202,782 |

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