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v3.23.1

Consolidated Statements of Financial Position $ in Thousands, $ in Thousands | Dec. 31, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($)
--- | --- | --- | ---
Current assets |  |  |
Cash and cash equivalents | $ 9,896,604 | $ 322,050 | $ 5,906,176
Current financial assets at fair value through profit or loss | 128,224 | 4,173 | 359,960
Current financial assets at amortized cost | 98,731 | 3,213 | 29,239
Current contract assets | 381,358 | 12,410 | 400,255
Notes receivable, net |  |  | 1,035
Accounts receivable, net | 4,381,563 | 142,582 | 6,344,246
Other receivables | 131,863 | 4,291 | 86,879
Current tax assets |  |  | 389
Inventories | 3,210,409 | 104,471 | 3,207,177
Prepayments | 123,377 | 4,015 | 149,947
Total current assets | 18,352,129 | 597,205 | 16,485,303
Non-current assets |  |  |
Non-current financial assets at fair value through other comprehensive income | 338,102 | 11,002 | 384,521
Non-current financial assets at amortized cost | 37,362 | 1,216 | 37,539
Investments accounted for using equity method | 4,353,448 | 141,668 | 3,900,449
Property, plant and equipment, net | 20,446,205 | 665,350 | 20,111,121
Right-of-use assets | 898,992 | 29,255 | 835,805
Deferred tax assets | 159,286 | 5,183 | 180,598
Refundable deposits | 21,771 | 708 | 21,278
Other non-current assets | 335,650 | 10,923 | 565,970
Total non-current assets | 26,590,816 | 865,305 | 26,037,281
Total assets | 44,942,945 | 1,462,510 | 42,522,584
Current liabilities |  |  |
Short-term bank loans |  |  | 731,751
Notes payable | 132 | 4 | 23
Accounts payable | 560,802 | 18,249 | 1,012,391
Other payables | 3,796,481 | 123,543 | 4,378,439
Current tax liabilities | 361,770 | 11,773 | 1,041,520
Current provisions | 26,643 | 867 | 4,281
Current lease liabilities | 160,955 | 5,238 | 169,782
Long-term bank loans, current portion | 1,522,917 | 49,558 | 46,826
Current refund liabilities | 37,123 | 1,208 | 9,849
Other current liabilities | 22,318 | 726 | 14,221
Total current liabilities | 6,489,141 | 211,166 | 7,409,083
Non-current liabilities |  |  |
Long-term bank loans | 12,444,884 | 404,975 | 9,366,539
Deferred tax liabilities | 201,741 | 6,565 | 278,177
Non-current lease liabilities | 759,447 | 24,714 | 681,469
Long-term deferred revenue | 127,657 | 4,154 | 120,188
Net defined benefit liability, non-current | 259,215 | 8,435 | 503,288
Guarantee deposits | 21,600 | 703 | 21,625
Total non-current liabilities | 13,814,544 | 449,546 | 10,971,286
Total liabilities | 20,303,685 | 660,712 | 18,380,369
Equity attributable to equity holders of the Company |  |  |
Capital stock | 7,272,401 | 236,655 | 7,272,401
Capital surplus | 6,055,773 | 197,064 | 6,055,621
Retained earnings |  |  |
Legal reserve | 2,575,987 | 83,826 | 2,070,505
Unappropriated retained earnings | 8,506,816 | 276,824 | 8,521,848
Other equity interest | 228,283 | 7,429 | 221,840
Total equity | 24,639,260 | 801,798 | 24,142,215
Total liabilities and equity | $ 44,942,945 | $ 1,462,510 | $ 42,522,584

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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 2022-03-24 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_e&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 93 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_a&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_b&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2022-03-24 -Paragraph 93 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2022-en-r&anchor=para_93_e&doctype=Standard -URIDate 2022-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 28 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_28_d&doctype=Standard -URIDate 2022-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2022-03-24 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2022-en-r&anchor=para_23&doctype=Standard -URIDate 2022-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of long-term deposits held by the entity. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of assets that do not meet the definition of current assets. [Refer: Current assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B12 -Subparagraph b -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B12_b_ii&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_66&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of non-current lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Paragraph 47 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_47_b&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_55&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_b&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 78 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of tangible assets that: (a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes; and (b) are expected to be used during more than one period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2022-03-24 -Paragraph 73 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2022-en-r&anchor=para_73_e&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_a&doctype=Standard -URIDate 2022-03-24 + Details
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