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Leasing arrangements - leasee | 12 Months Ended
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Dec. 31, 2022
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. For machinery and equipment, lease agreements are between 2 to 3 years. For land, lease agreements are between 10 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, 2021 |  | December 31, 2022
|  | Carrying amount |  | Carrying amount
|  | NT$000 |  | NT$000
Land |  | 616,458 |  | 630,969
Buildings |  | 10,946 |  | 8,214
Machinery and equipment |  | 204,484 |  | 257,196
Others |  | 3,917 |  | 2,613
|  | 835,805 |  | 898,992
|  | Year ended December 31,
|  | 2020 |  | 2021 |  | 2022
|  | Depreciation expenses |  | Depreciation expenses |  | Depreciation expenses
|  | NT$000 |  | NT$000 |  | NT$000
Land |  | 20,938 |  | 20,486 |  | 21,904
Buildings |  | 7,819 |  | 9,870 |  | 10,861
Machinery and equipment |  | 46,225 |  | 247,090 |  | 194,059
Others |  | 1,544 |  | 1,634 |  | 1,997
|  | 76,526 |  | 279,080 |  | 228,821
c) For the years ended December 31, 2021 and 2022, additions to right-of-use assets were NT$433,768 thousand and NT$308,550 thousand, respectively. d) The information on profit or loss accounts relating to lease contracts is as follows:
|  | Year ended December 31, |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Items affecting profit or loss |  |  |  |  |  |  |  |  |
Interest expense on lease liabilities |  |  | 13,442 |  |  |  | 15,245 |  |  |  | 14,556 |
Expense on short-term lease contracts |  |  | 202,782 |  |  |  | 143,791 |  |  |  | 95,213 |
e) For the years ended December 31, 2020, 2021 and 2022, the Group’s total cash outflow for leases were NT$274,727 thousand, NT$448,290 thousand and NT$333,133 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 2022-03-24 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS16_g47-50__IFRS16_g47-50_TI -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IFRS16_g51-60__IFRS16_g51-60_TI -URIDate 2022-03-24 + Details
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