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Property, plant and equipment, net

12 Months Ended

Dec. 31, 2022

Text block [abstract]

Property, plant and equipment, net

13.

Property, plant and equipment, net


		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


		2022
		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		11,877,419		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
January 1		452,738		4,343,556		13,282,185		837,990		511,723		682,929		20,111,121
Additions		—		3,780		6,748		636		—		4,907,318		4,918,482
Disposals		—		—		(46,084)		(2,597)		—		—		(48,681)
Reclassifications		—		1,503,432		2,603,381		685,481		294,765		(5,086,047)		1,012
Depreciation expenses		—		(465,260)		(3,075,191)		(724,813)		(257,817)		—		(4,523,081)
Impairment losses		—		—		(12,721)		—		—		—		(12,721)
Exchange adjustment		—		—		50		—		23		—		73
December 31		452,738		5,385,508		12,758,368		796,697		548,694		504,200		20,446,205
December 31
Cost		452,738		13,379,852		59,197,255		5,716,357		2,615,959		504,200		81,866,361
Accumulated depreciation and impairment		—		(7,994,344)		(46,438,887)		(4,919,660)		(2,067,265)		—		(61,420,156)
		452,738		5,385,508		12,758,368		796,697		548,694		504,200		20,446,205

a)

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,
		2020		2021		2022
		NT$000		NT$000		NT$000
Amount of interest capitalized		9,762		11,193		10,856
Range of the interest rates for capitalization		1.4909%		1.1358%		1.0094%

b)

Information about the property, plant and equipment that were pledged to others as collaterals is provided in Note 36.