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v3.22.1

Consolidated Statements of Financial Position $ in Thousands, $ in Thousands | Dec. 31, 2021 TWD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 TWD ($)
--- | --- | --- | ---
Current assets |  |  |
Cash and cash equivalents | $ 5,906,176 | $ 212,912 | $ 4,113,651
Current financial assets at fair value through profit or loss | 359,960 | 12,976 | 53,120
Current financial assets at amortized cost | 29,239 | 1,054 | 206,482
Current contract assets | 400,255 | 14,429 | 389,016
Notes receivable, net | 1,035 | 37 | 599
Accounts receivable, net | 6,344,246 | 228,704 | 5,364,156
Other receivables | 86,879 | 3,132 | 51,436
Current tax assets | 389 | 14 |
Inventories | 3,207,177 | 115,616 | 2,102,075
Prepayments | 149,947 | 5,405 | 75,568
Total current assets | 16,485,303 | 594,279 | 12,356,103
Non-current assets |  |  |
Non-current financial assets at fair value through profit or loss |  |  | 10,368
Non-current financial assets at fair value through other comprehensive income | 384,521 | 13,862 | 262,007
Non-current financial assets at amortized cost | 37,539 | 1,353 | 48,319
Investments accounted for using equity method | 3,900,449 | 140,608 | 3,271,677
Property, plant and equipment, net | 20,111,121 | 724,986 | 17,994,686
Right-of-use assets | 835,805 | 30,130 | 859,069
Deferred tax assets | 180,598 | 6,510 | 185,691
Refundable deposits | 21,278 | 767 | 21,186
Other non-current assets | 565,970 | 20,403 | 71,708
Total non-current assets | 26,037,281 | 938,619 | 22,724,711
Total assets | 42,522,584 | 1,532,898 | 35,080,814
Current liabilities |  |  |
Short-term bank loans | 731,751 | 26,379 |
Notes payable | 23 | 1 | 2,899
Accounts payable | 1,012,391 | 36,496 | 966,821
Other payables | 4,378,439 | 157,838 | 3,249,403
Current tax liabilities | 1,041,520 | 37,546 | 580,430
Current provisions | 4,281 | 154 | 3,463
Current lease liabilities | 169,782 | 6,121 | 132,549
Receipts in advance |  |  | 10,790
Long-term bank loans, current portion | 46,826 | 1,688 | 748,353
Current refund liabilities | 9,849 | 355 | 9,864
Other current liabilities | 14,221 | 513 | 21,059
Total current liabilities | 7,409,083 | 267,091 | 5,725,631
Non-current liabilities |  |  |
Long-term bank loans | 9,366,539 | 337,655 | 6,985,212
Deferred tax liabilities | 278,177 | 10,028 | 310,427
Non-current lease liabilities | 681,469 | 24,566 | 737,946
Long-term deferred revenue | 120,188 | 4,333 | 72,438
Net defined benefit liability, non-current | 503,288 | 18,143 | 511,651
Guarantee deposits | 21,625 | 779 | 21,670
Total non-current liabilities | 10,971,286 | 395,504 | 8,639,344
Total liabilities | 18,380,369 | 662,595 | 14,364,975
Equity attributable to equity holders of the Company |  |  |
Capital stock | 7,272,401 | 262,163 | 7,272,401
Capital surplus | 6,055,621 | 218,299 | 6,050,787
Retained earnings |  |  |
Legal reserve | 2,070,505 | 74,640 | 1,837,894
Special reserve |  |  | 19,802
Unappropriated retained earnings | 8,521,848 | 307,204 | 5,401,569
Other equity interest | 221,840 | 7,997 | 133,386
Total equity | 24,142,215 | 870,303 | 20,715,839
Total liabilities and equity | $ 42,522,584 | $ 1,532,898 | $ 35,080,814

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- Definition The amount of current inventories. [Refer: Inventories] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2021-01-01 -Paragraph 36 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=2&code=ifrs-tx-2021-en-r&anchor=para_36_b&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_g&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 68 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_68&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The nominal value of capital issued. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_e&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2021-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_a&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2021-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_b&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2021-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_e&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_d&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23&doctype=Standard -URIDate 2021-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_55&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of non-current deposits from customers. [Refer: Deposits from customers] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_55&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_55&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of current liabilities that the entity does not separately disclose in the same statement or note. [Refer: Current liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_55&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of current other receivables. [Refer: Other receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_b&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of equity interest of an entity without share capital that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_e&doctype=Standard -URIDate 2021-03-24 + Details
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