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Related party transactions | 12 Months Ended
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Dec. 31, 2024
Related party transactions [abstract] |
Related party transactions | 34. Related party transactions a) 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. b) Names of related parties and relationship
Name |  | Relationship
Unimos Shanghai |  | Associate (Note 1)
JMC |  | Associate
Daypower Energy |  | Associate (Note 2)
Siliconware Precision Industries Co., Ltd. (“SPIL”) |  | Entity that has significant influence over the Company
Note 1: No longer a related party after the completion of the equity transfer in May 2024. Note 2: Becomes a related party in August 2023. c) Significant related party transactions (a) Payable to equipment suppliers
|  | December 31, 2023 |  | December 31, 2024
|  | NT$000 |  | NT$000
Daypower Energy |  | 58,549 |  | 21,473
(b) Property transactions i) Acquisition of property, plant and equipment
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
SPIL |  | — |  | 35,261 |  | 10,496
ii) Acquisition of financial assets
|  |  |  |  |  |  |  | Year ended December 31, 2024
|  | Account items |  | Number of shares traded |  | Object of transaction |  | Acquisition price
|  |  |  |  |  |  |  | NT$000
Associate |  | Investments accounted for using equity method |  | 1,000 thousand shares |  | Daypower Energy |  | 12,500
d) Key management personnel compensation
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
Salaries and other short-term employee benefits |  | 211,620 |  | 176,702 |  | 181,436
Post-employment compensation |  | 2,197 |  | 2,158 |  | 2,396
|  | 213,817 |  | 178,860 |  | 183,832

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- Definition The entire disclosure for related parties. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2024-01-01 -Section Disclosures -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI -URIDate 2024-03-27 + Details
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