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Property, plant and equipment, net (Tables)

12 Months Ended

Dec. 31, 2021

Text block [abstract]

Summary of 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

Capitalization Interest and Capitalization Interest Rate Applied Related to Property, Plant and Equipment

		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	%

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The entire disclosure for borrowing costs.

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The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
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-IssueDate 2021-01-01
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