XML 39 R18.htm IDEA: XBRL DOCUMENT

Property, plant and equipment, net

12 Months Ended

Dec. 31, 2023

Disclosure of detailed information about property, plant and equipment [abstract]

Property, plant and equipment, net

13.

Property, plant and equipment, net


		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


		2023
		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		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
January 1		452,738		5,385,508		12,758,368		796,697		548,694		504,200		20,446,205
Additions		—		1,303		5,579		291		1,376		3,219,922		3,228,471
Disposals		—		—		(16,574)		(11,038)		—		—		(27,612)
Reclassifications		2,000		469,597		1,787,140		586,090		226,610		(3,071,437)		—
Depreciation expenses		—		(557,187)		(3,043,504)		(635,227)		(262,388)		—		(4,498,306)
Impairment losses		—		—		(9,236)		—		—		—		(9,236)
Exchange adjustment		—		—		—		—		(19)		—		(19)
December 31		454,738		5,299,221		11,481,773		736,813		514,273		652,685		19,139,503
December 31
Cost		454,738		13,850,418		60,650,428		5,959,251		2,774,055		652,685		84,341,575
Accumulated depreciation and impairment		—		(8,551,197)		(49,168,655)		(5,222,438)		(2,259,782)		—		(65,202,072)
		454,738		5,299,221		11,481,773		736,813		514,273		652,685		19,139,503

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,
		2021		2022		2023
		NT$000		NT$000		NT$000
Amount of interest capitalized		11,193		10,856		7,692
Range of the interest rates for capitalization		1.1358%		1.0094%		1.4588%

b)

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