Related party transactions

12 Months Ended

Dec. 31, 2024

34.

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 (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.

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

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

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