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Inventories | 12 Months Ended
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Dec. 31, 2023
Inventories [abstract] |
Inventories | 10. Inventories
|  | December 31, 2022
|  | Cost |  | Allowance for impairment losses |  | Carrying amount
|  | NT$000 |  | NT$000 |  | NT$000
Raw materials |  | 3,316,039 |  | (105,630) |  | 3,210,409
|  | December 31, 2023
|  | Cost |  | Allowance for impairment losses |  | Carrying amount
|  | NT$000 |  | NT$000 |  | NT$000
Raw materials |  | 2,754,911 |  | (186,263) |  | 2,568,648
The cost of inventories recognized as an expense for the year:
|  | Year ended December 31,
|  | 2021 |  | 2022 |  | 2023
|  | NT$000 |  | NT$000 |  | NT$000
Cost of revenue |  | 20,103,735 |  | 18,611,515 |  | 17,723,687
Loss on abandonment |  | 552 |  | 9,448 |  | 2,483
Allowance for (reversal of) inventory valuation and obsolescence loss |  | 41,770 |  | (15,956) |  | 80,633
|  | 20,146,057 |  | 18,605,007 |  | 17,806,803
a) Allowance for inventory valuation and obsolescence loss was recognized due to the change in net realizable value. b) No inventories of the Group were pledged to others.

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- Definition The entire disclosure for inventories. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 2 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=2&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS02_g36-39_TI -URIDate 2023-03-23 + Details
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