v3.26.1
Consolidated Statements of Changes in Equity
shares in Thousands, $ in Thousands, $ in Thousands
TWD ($)
USD ($)
Share capital [member]
TWD ($)
shares
Share capital [member]
USD ($)
shares
Capital surplus [member]
TWD ($)
Capital surplus [member]
USD ($)
Legal reserve [member]
TWD ($)
Legal reserve [member]
USD ($)
Special reserve [member]
TWD ($)
Special reserve [member]
USD ($)
Unappropriated earnings [member]
TWD ($)
Unappropriated earnings [member]
USD ($)
Retained earnings [member]
TWD ($)
Retained earnings [member]
USD ($)
Exchange differences on translating foreign operations [member]
TWD ($)
Exchange differences on translating foreign operations [member]
USD ($)
Unrealized gain (loss) on financial assets at fair value through other comprehensive income [member]
TWD ($)
Unrealized gain (loss) on financial assets at fair value through other comprehensive income [member]
USD ($)
Gain (loss) on hedging instrument [member]
TWD ($)
Gain (loss) on hedging instrument [member]
USD ($)
Unearned employee benefit [member]
TWD ($)
Unearned employee benefit [member]
USD ($)
Equity directly associated with disposal groups held for sale [member]
TWD ($)
Other reserves [member]
TWD ($)
Other reserves [member]
USD ($)
Treasury shares [member]
TWD ($)
Treasury shares [member]
USD ($)
Equity attributable to owners of the company [member]
TWD ($)
Equity attributable to owners of the company [member]
USD ($)
Non-controlling interests [member]
TWD ($)
Non-controlling interests [member]
USD ($)
Beginning balance at Dec. 31, 2022 $ 313,276,385   $ 43,679,841   $ 142,607,490   $ 12,582,960   $ 10,367,052   $ 91,556,474   $ 114,506,486   $ (5,529,388)   $ 1,275,505   $ 520,281   $ (432,847)     $ (4,166,449)   $ (1,959,107)   $ 294,668,261   $ 18,608,124  
Beginning balance, shares at Dec. 31, 2022 | shares     4,367,984 4,367,984                                                      
Appropriation of earnings                                                              
Legal reserve             6,001,564       (6,001,564)                                        
Special reserve                 (6,845,501)   6,845,501                                        
Cash dividends distributed by the Company (38,482,083)                   (38,482,083)   (38,482,083)                             (38,482,083)      
Total appropriation of earnings (38,482,083)           6,001,564   (6,845,501)   (37,638,146)   (38,482,083)                             (38,482,083)      
Reversal of special reserve appropriated at the first-time adoption of IFRS Accounting Standards                 (561,978)   561,978                                        
Change from investments in associates accounted for using the equity method 3,255       3,255                                             3,255      
Other changes in the capital surplus 87       87                                             87      
Net profit for the year 37,307,860                   35,457,908   35,457,908                             35,457,908   1,849,952  
Other comprehensive income (loss) for the year, net of income tax 449,350                   (32,134)   (32,134)   (1,505,241)   2,347,561   (242,840)       $ (4,676) 594,804       562,670   (113,320)  
Total comprehensive income (loss) 37,757,210                   35,425,774   35,425,774   (1,505,241)   2,347,561   (242,840)       (4,676) 594,804       36,020,578   1,736,632  
Cash dividends received by subsidiaries from the Company 641,387       641,387                                             641,387      
Disposal of subsidiary (295,895)                                                         (295,895)  
Differences between consideration and carrying amount arising from acquisition of subsidiaries 427,913                                                         427,913  
Share-based payment from the Company 1,537,850   $ 174,657   929,634           712   712               432,847     432,847       1,537,850      
Share-based payment from the Company, shares | shares     17,466 17,466                                                      
Cash dividends distributed by subsidiaries (912,261)                                                         (912,261)  
Share-based payment from subsidiaries 384,513       90,773                                             90,773   293,740  
Issue of convertible bonds by subsidiaries (Note 21) 412,294                                                         412,294  
Disposal of investments in equity instruments at fair value through other comprehensive income                     73,418   73,418       (73,418)             (73,418)              
Non-controlling interests arising from capital increase of subsidiaries                                                           427,913  
Ending balance at Dec. 31, 2023 314,750,655   $ 43,854,498   144,272,626   18,584,524   2,959,573   89,980,210   111,524,307   (7,034,629)   3,549,648   277,441       (4,676) (3,212,216)   (1,959,107)   294,480,108   20,270,547  
Ending balance, shares at Dec. 31, 2023 | shares     4,385,450 4,385,450                                                      
Appropriation of earnings                                                              
Legal reserve             3,232,866       (3,232,866)                                        
Special reserve                 (167,613)   167,613                                        
Cash dividends distributed by the Company (22,838,947)                   (22,838,947)   (22,838,947)                             (22,838,947)      
Total appropriation of earnings (22,838,947)           3,232,866   (167,613)   (25,904,200)   (22,838,947)                             (22,838,947)      
Change from investments in associates accounted for using the equity method 4,445       4,445                                             4,445      
Other changes in the capital surplus 68       68                                             68      
Net profit for the year 33,816,910                   32,378,936   32,378,936                             32,378,936   1,437,974  
Other comprehensive income (loss) for the year, net of income tax 13,638,305                   173,524   173,524   12,085,635   122,083   438,262       4,676 12,650,656       12,824,180   814,125  
Total comprehensive income (loss) 47,455,215                   32,552,460   32,552,460   12,085,635   122,083   438,262       $ 4,676 12,650,656       45,203,116   2,252,099  
Cash dividends received by subsidiaries from the Company 379,462       379,462                                             379,462      
Share-based payment from the Company 2,971,598   $ 298,007   4,228,820           76,028   76,028               (1,631,257)     (1,631,257)       2,971,598      
Share-based payment from the Company, shares | shares     29,801 29,801                                                      
Cash dividends distributed by subsidiaries (593,390)                                                         (593,390)  
Share-based payment from subsidiaries 320,130       81,947                                             81,947   238,183  
Issue of convertible bonds by subsidiaries (Note 21) 100,885                                                         100,885  
Disposal of investments in equity instruments at fair value through other comprehensive income                     (58,828)   (58,828)       58,828             58,828              
Changes in percentage of ownership interest in subsidiaries (456,695)       (250,106)           (5,439)   (5,439)                             (255,545)   (201,150)  
Non-controlling interests arising from capital increase of subsidiaries 177,487                                                         177,487  
Ending balance at Dec. 31, 2024 342,270,913   $ 44,152,505   148,717,262   21,817,390   2,791,960   96,640,231   121,249,581   5,051,006 $ 161,014 3,730,559   715,703   (1,631,257)     7,866,011   (1,959,107)   320,026,252   22,244,661 $ 709,106
Ending balance, shares at Dec. 31, 2024 | shares     4,415,251 4,415,251                                                      
Appropriation of earnings                                                              
Legal reserve             3,259,174       (3,259,174)                                        
Cash dividends distributed by the Company (23,420,372)                   (23,420,372)   (23,420,372)                             (23,420,372)      
Total appropriation of earnings (23,420,372)           3,259,174       (26,679,546)   (23,420,372)                             (23,420,372)      
Change from investments in associates accounted for using the equity method 16,093       16,093                                             16,093      
Other changes in the capital surplus 76       76                                             76      
Net profit for the year 41,196,440 $ 1,313,243                 40,015,755   40,015,755                             40,015,755   1,180,685  
Other comprehensive income (loss) for the year, net of income tax (3,617,203) (115,307)                 (997,790)   (997,790)   (5,189,939)   3,725,567 $ 118,762 (865,379)         (2,329,751)       (3,327,541)   (289,662)  
Total comprehensive income (loss) 37,579,237 1,197,936                 39,017,965   39,017,965   (5,189,939)   3,725,567   (865,379)         (2,329,751)       36,688,214   891,023  
Cash dividends received by subsidiaries from the Company 386,307       386,307                                             386,307      
Differences between consideration and carrying amount arising from acquisition of subsidiaries (57,475)       (68,093)                                             (68,093)   10,618  
Share-based payment from the Company 5,083,413   $ 327,263   3,780,009                               976,141     976,141       5,083,413      
Share-based payment from the Company, shares | shares     32,726 32,726                                                      
Cash dividends distributed by subsidiaries (514,157)                                                         (514,157)  
Share-based payment from subsidiaries 878,830       300,782                                             300,782   578,048  
Issue of convertible bonds by subsidiaries (Note 21) 272,167                                                         272,167  
Disposal of investments in equity instruments at fair value through other comprehensive income                     (15,484)   (15,484)       15,484             15,484              
Changes in percentage of ownership interest in subsidiaries 6,134,068       3,169,280                                             3,169,280   2,964,788  
Non-controlling interests arising from capital increase of subsidiaries                                                           0 0
Ending balance at Dec. 31, 2025 $ 368,629,100 $ 11,751,006 $ 44,479,768 $ 1,417,908 $ 156,301,716 $ 4,982,522 $ 25,076,564 $ 799,380 $ 2,791,960 $ 89,001 $ 108,963,166 $ 3,473,483 $ 136,831,690 $ 4,361,864 $ (138,933) $ (4,429) $ 7,471,610 $ 238,177 $ (149,676) $ (4,771) $ (655,116) $ (20,884)   $ 6,527,885 $ 208,093 $ (1,959,107) $ (62,452) $ 342,181,952 $ 10,907,935 $ 26,447,148 $ 843,071
Ending balance, shares at Dec. 31, 2025 | shares     4,447,977 4,447,977