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Leasing arrangements - leasee (Tables)

12 Months Ended

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