Related party transactions

12 Months Ended

Dec. 31, 2023

35.

Related party transactions

Parent and ultimate controlling party

The Company has neither a parent company nor an ultimate controlling party. The transactions between the Company and its subsidiaries were eliminated in the accompanying consolidated financial statements and were not disclosed herein. The transactions between the Group and other related parties are as follows.

Names of related parties and relationship


Name		Relationship
Unimos Shanghai		Associate
JMC		Associate
Daypower Energy		Associate
Siliconware Precision Industries Co., Ltd. (“SPIL”)		Entity that has significant influence over the Company

Significant related party transactions

(a)

Payable to equipment suppliers


	December 31, 2022	December 31, 2023
	NT$000	NT$000
Daypower Energy	—	58,549

(b)

Acquisition of property, plant and equipment


	Year ended December 31,
	2021	2022	2023
	NT$000	NT$000	NT$000
SPIL	—	—	35,261

Key management personnel compensation


	Year ended December 31,
	2021	2022	2023
	NT$000	NT$000	NT$000
Salaries and other short-term employee benefits	243,405	211,620	176,702
Post-employment compensation	2,156	2,197	2,158
	245,561	213,817	178,860