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Leasing arrangements - leasee | 12 Months Ended
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Dec. 31, 2024
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 3 years. For land, lease contracts are between 20 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, 2023 |  | December 31, 2024
|  | NT$000 |  | NT$000
Land |  | 615,385 |  | 734,958
Buildings |  | 7,723 |  | 13,458
Machinery and equipment |  | 411,809 |  | 260,375
Others |  | 2,585 |  | 17,800
|  | 1,037,502 |  | 1,026,591
|  | Depreciation expenses
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
Land |  | 21,904 |  | 21,524 |  | 24,248
Buildings |  | 10,861 |  | 11,738 |  | 12,195
Machinery and equipment |  | 194,059 |  | 245,304 |  | 261,383
Others |  | 1,997 |  | 2,461 |  | 5,468
|  | 228,821 |  | 281,027 |  | 303,294
c) For the years ended December 31, 2023 and 2024, additions to right-of-use assets were NT$419,625 thousand and NT$292,117 thousand, respectively. d) The information on profit or loss a ccounts relating to lease contracts is as follows:
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
Items affecting profit or loss |  |  |  |  |  |
Interest expense on lease liabilities |  | 14,556 |  | 18,757 |  | 19,902
Expense on short-term lease contracts |  | 95,213 |  | 55,944 |  | 140,029
e) For the years ended December 31, 2022, 2023 and 2024, the Group’s total cash outflow for leases were NT$333,133 thousand, NT$351,063 thousan d and NT$443,345 t housan 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 2024-01-01 -Section Presentation -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2024-03-27 + Details
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- References No definition available. + Details
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