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Leasing arrangements - leasee (Tables) | 12 Months Ended
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Dec. 31, 2022
Presentation of leases for lessee [abstract] |
Summary of carrying amount of right-of-use assets and the depreciation expenses | 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
Summary of profit and loss accounts relating to lease contracts | 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 |

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