XML 39 R18.htm IDEA: XBRL DOCUMENT

Property, plant and equipment, net

12 Months Ended

Dec. 31, 2021

13.	Property, plant and equipment, net


	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


	2020
	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		10,821,972			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

January 1		452,738		4,095,929			11,163,121			896,476			434,791			936,389			17,979,444
Additions		—		132,572			592,565			409,832			142,776			2,855,870			4,133,615
Disposals		—		—			(8,940	)		(3,121	)		(7,297	)		—			(19,358	)
Reclassifications		—		258,421			2,336,238			398,798			159,195			(3,152,652	)		—
Depreciation expenses		—		(394,636	)		(2,734,667	)		(749,624	)		(220,066	)		—			(4,098,993	)
Exchange adjustment		—		—			(20	)		—			(2	)		—			(22	)

December 31		452,738		4,092,286			11,348,297			952,361			509,397			639,607			17,994,686

December 31
Cost		452,738		11,212,129			53,246,474			5,451,547			2,185,299			639,607			73,187,794
Accumulated depreciation and impairment		—		(7,119,843	)		(41,898,177	)		(4,499,186	)		(1,675,902	)		—			(55,193,108	)

		452,738		4,092,286			11,348,297			952,361			509,397			639,607			17,994,686


	2021
	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		11,212,129			53,246,474			5,451,547			2,185,299			639,607			73,187,794
Accumulated depreciation and impairment		—		(7,119,843	)		(41,898,177	)		(4,499,186	)		(1,675,902	)		—			(55,193,108	)

		452,738		4,092,286			11,348,297			952,361			509,397			639,607			17,994,686

January 1		452,738		4,092,286			11,348,297			952,361			509,397			639,607			17,994,686
Additions		—		1,345			11,829			407			189			6,538,932			6,552,702
Disposals		—		—			(66,873	)		(9,502	)		—			—			(76,375	)
Reclassifications		—		673,208			4,890,400			690,346			241,656			(6,495,610	)		—
Depreciation expenses		—		(423,283	)		(2,896,612	)		(795,622	)		(239,515	)		—			(4,355,032	)
Impairment losses		—		—			(4,843	)		—			—			—			(4,843	)
Exchange adjustment		—		—			(13	)		—			(4	)		—			(17	)

December 31		452,738		4,343,556			13,282,185			837,990			511,723			682,929			20,111,121

December 31
Cost		452,738		11,877,419			57,176,339			5,574,316			2,345,204			682,929			78,108,945
Accumulated depreciation and impairment		—		(7,533,863	)		(43,894,154	)		(4,736,326	)		(1,833,481	)		—			(57,997,824	)

		452,738		4,343,556			13,282,185			837,990			511,723			682,929			20,111,121

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:


	Year ended December 31,
	2019			2020			2021
	NT$000			NT$000			NT$000
Amount of interest capitalized		15,114			9,762			11,193
Range of the interest rates for capitalization		1.7822	%		1.4909	%		1.1358	%

Information about the property, plant and equipment that were pledged to others as collaterals is provided in Note 38.