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Leasing arrangements - leasee (Tables)

12 Months Ended

Dec. 31, 2023

Presentation of leases for lessee [abstract]

Summary of carrying amount of right-of-use assets and the depreciation expenses

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

Summary of profit and loss accounts relating to lease contracts

d)

The information on profit or loss accounts 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