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Leasing arrangements - leasee | 12 Months Ended
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Dec. 31, 2023
Presentation of leases for lessee [abstract] |
Leasing arrangements - leasee | 15. Leasing arrangements – lessee a) The Group leases various assets, including land, buildings, machinery and equipment, and others. Lease contracts are typically made for periods of 2 to 30 years. For machinery and equipment, lease contracts are between 2 to 3 years. For land, lease contracts are between 10 to 30 years. Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease contracts do not impose covenants, but leased assets may not be used as security for borrowing purposes. b) The carrying amount of right-of-use assets and the depreciation expenses are as follows:
|  | Carrying amount
|  | December 31, 2022 |  | December 31, 2023
|  | NT$000 |  | NT$000
Land |  | 630,969 |  | 615,385
Buildings |  | 8,214 |  | 7,723
Machinery and equipment |  | 257,196 |  | 411,809
Others |  | 2,613 |  | 2,585
|  | 898,992 |  | 1,037,502
|  | Depreciation expenses
|  | Year ended December 31,
|  | 2021 |  | 2022 |  | 2023
|  | NT$000 |  | NT$000 |  | NT$000
Land |  | 20,486 |  | 21,904 |  | 21,524
Buildings |  | 9,870 |  | 10,861 |  | 11,738
Machinery and equipment |  | 247,090 |  | 194,059 |  | 245,304
Others |  | 1,634 |  | 1,997 |  | 2,461
|  | 279,080 |  | 228,821 |  | 281,027
c) For the years ended December 31, 2022 and 2023, additions to right-of-use assets were NT$308,550 thousand and NT$419,625 thousand, respectively. d) The information on profit or loss a ccounts relating to lease contracts is as follows:
|  | Year ended December 31,
|  | 2021 |  | 2022 |  | 2023
|  | NT$000 |  | NT$000 |  | NT$000
Items affecting profit or loss |  |  |  |  |  |
Interest expense on lease liabilities |  | 15,245 |  | 14,556 |  | 18,757
Expense on short-term lease contracts |  | 143,791 |  | 95,213 |  | 55,944
e) For the years ended December 31, 2021, 2022 and 2023, the Group’s total cash outflow for leases were NT$448,290 thousand, NT$333,133 thousand and NT$351,063 thousan d, respectively.

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2023-03-23 + Details
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- References No definition available. + Details
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