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Leasing arrangements - leasee | 12 Months Ended
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Dec. 31, 2020
Presentation of leases for lessee [abstract] |
Leasing arrangements - leasee |
14. | Leasing arrangements - lessee
| 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 |  |  | 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 |
| c) | For the years ended December 31, 2019 and 2020, additions to right-of-use assets were NT$11,183 thousand and NT$261,798 thousand, respectively.
| d) | The information on profit or loss accounts relating to lease contracts is as follows:
|  | 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 |
| e) | For the years ended December 31, 2019 and 2020, the Group’s total cash outflow for leases were NT$273,709 thousand and NT$274,727 thousand, respectively.

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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 2020-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2020-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2020-01-01 + Details
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- References No definition available. + Details
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