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v3.24.1.u1

Property, Plant and Equipment, Net - Summary of Property, Plant and Equipment, Net (Detail) $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($)
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | $ 20,446,205 |  | $ 20,111,121 | $ 17,994,686
Additions | 3,228,471 |  | 4,918,482 | 6,552,702
Disposals | (27,612) |  | (48,681) | (76,375)
Reclassifications | 0 |  | 1,012 | 0
Depreciation expenses | (4,498,306) |  | (4,523,081) | (4,355,032)
Impairment losses | (9,236) | $ (302) | (12,721) | (4,843)
Exchange adjustments | (19) |  | 73 | (17)
Ending Balance | 19,139,503 | $ 625,065 | 20,446,205 | 20,111,121
Land [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 452,738 |  | 452,738 | 452,738
Additions | 0 |  | 0 | 0
Disposals | 0 |  | 0 | 0
Reclassifications | 2,000 |  | 0 | 0
Depreciation expenses | 0 |  | 0 | 0
Impairment losses | 0 |  | 0 | 0
Exchange adjustments | 0 |  | 0 | 0
Ending Balance | 454,738 |  | 452,738 | 452,738
Buildings [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 5,385,508 |  | 4,343,556 | 4,092,286
Additions | 1,303 |  | 3,780 | 1,345
Disposals | 0 |  | 0 | 0
Reclassifications | 469,597 |  | 1,503,432 | 673,208
Depreciation expenses | (557,187) |  | (465,260) | (423,283)
Impairment losses | 0 |  | 0 | 0
Exchange adjustments | 0 |  | 0 | 0
Ending Balance | 5,299,221 |  | 5,385,508 | 4,343,556
Machinery and equipment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 12,758,368 |  | 13,282,185 | 11,348,297
Additions | 5,579 |  | 6,748 | 11,829
Disposals | (16,574) |  | (46,084) | (66,873)
Reclassifications | 1,787,140 |  | 2,603,381 | 4,890,400
Depreciation expenses | (3,043,504) |  | (3,075,191) | (2,896,612)
Impairment losses | (9,236) |  | (12,721) | (4,843)
Exchange adjustments | 0 |  | 50 | (13)
Ending Balance | 11,481,773 |  | 12,758,368 | 13,282,185
Tools [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 796,697 |  | 837,990 | 952,361
Additions | 291 |  | 636 | 407
Disposals | (11,038) |  | (2,597) | (9,502)
Reclassifications | 586,090 |  | 685,481 | 690,346
Depreciation expenses | (635,227) |  | (724,813) | (795,622)
Impairment losses | 0 |  | 0 | 0
Exchange adjustments | 0 |  | 0 | 0
Ending Balance | 736,813 |  | 796,697 | 837,990
Other [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 548,694 |  | 511,723 | 509,397
Additions | 1,376 |  | 0 | 189
Disposals | 0 |  | 0 | 0
Reclassifications | 226,610 |  | 294,765 | 241,656
Depreciation expenses | (262,388) |  | (257,817) | (239,515)
Impairment losses | 0 |  | 0 | 0
Exchange adjustments | (19) |  | 23 | (4)
Ending Balance | 514,273 |  | 548,694 | 511,723
Construction in progress and equipment to be inspected [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 504,200 |  | 682,929 | 639,607
Additions | 3,219,922 |  | 4,907,318 | 6,538,932
Disposals | 0 |  | 0 | 0
Reclassifications | (3,071,437) |  | (5,086,047) | (6,495,610)
Depreciation expenses | 0 |  | 0 | 0
Impairment losses | 0 |  | 0 | 0
Exchange adjustments | 0 |  | 0 | 0
Ending Balance | 652,685 |  | 504,200 | 682,929
Gross carrying amount [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 81,866,361 |  | 78,108,945 | 73,187,794
Ending Balance | 84,341,575 |  | 81,866,361 | 78,108,945
Gross carrying amount [member] | Land [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 452,738 |  | 452,738 | 452,738
Ending Balance | 454,738 |  | 452,738 | 452,738
Gross carrying amount [member] | Buildings [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 13,379,852 |  | 11,877,419 | 11,212,129
Ending Balance | 13,850,418 |  | 13,379,852 | 11,877,419
Gross carrying amount [member] | Machinery and equipment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 59,197,255 |  | 57,176,339 | 53,246,474
Ending Balance | 60,650,428 |  | 59,197,255 | 57,176,339
Gross carrying amount [member] | Tools [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 5,716,357 |  | 5,574,316 | 5,451,547
Ending Balance | 5,959,251 |  | 5,716,357 | 5,574,316
Gross carrying amount [member] | Other [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 2,615,959 |  | 2,345,204 | 2,185,299
Ending Balance | 2,774,055 |  | 2,615,959 | 2,345,204
Gross carrying amount [member] | Construction in progress and equipment to be inspected [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 504,200 |  | 682,929 | 639,607
Ending Balance | 652,685 |  | 504,200 | 682,929
Accumulated depreciation and impairment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | (61,420,156) |  | (57,997,824) | (55,193,108)
Ending Balance | (65,202,072) |  | (61,420,156) | (57,997,824)
Accumulated depreciation and impairment [member] | Land [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 0 |  | 0 | 0
Ending Balance | 0 |  | 0 | 0
Accumulated depreciation and impairment [member] | Buildings [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | (7,994,344) |  | (7,533,863) | (7,119,843)
Ending Balance | (8,551,197) |  | (7,994,344) | (7,533,863)
Accumulated depreciation and impairment [member] | Machinery and equipment [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | (46,438,887) |  | (43,894,154) | (41,898,177)
Ending Balance | (49,168,655) |  | (46,438,887) | (43,894,154)
Accumulated depreciation and impairment [member] | Tools [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | (4,919,660) |  | (4,736,326) | (4,499,186)
Ending Balance | (5,222,438) |  | (4,919,660) | (4,736,326)
Accumulated depreciation and impairment [member] | Other [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | (2,067,265) |  | (1,833,481) | (1,675,902)
Ending Balance | (2,259,782) |  | (2,067,265) | (1,833,481)
Accumulated depreciation and impairment [member] | Construction in progress and equipment to be inspected [member] |  |  |  |
Disclosure of detailed information about property, plant and equipment [Line Items] |  |  |  |
Beginning Balance | 0 |  | 0 | 0
Ending Balance | $ 0 |  | $ 0 | $ 0

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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2023-03-23 + Details
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