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Trade Receivables, Net (Tables) | 12 Months Ended
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Dec. 31, 2018
Statement [LineItems] |
Summary of Trade Receivables, Net |
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
At amortized cost |  |  |  |  |  |
Gross carrying amount |  | $ | 55,265,607 |  |  | $ | 79,636,748 |  |  | $ | 2,601,658 |
Less: Allowance for impairment loss |  |  | 64,901 |  |  |  | 155,389 |  |  |  | 5,077 |
|  | $ | 55,200,706 |  |  | $ | 79,481,359 |  |  | $ | 2,596,581 |
Summary of Loss Allowance of Trade Receivables Based on Group's Provision Matrix | The following table details the loss allowance of trade receivables based on the Group’s provision matrix. December 31, 2018
|  | Not Past Due |  | Overdue 1 to 30 days |  | Overdue 31 to 90 Days |  | Overdue Over 91 Days |  | Individually Impaired |  | Total
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
Expected credit loss rate |  |  | 0 | % |  |  | 0~10% |  |  |  | 0~50% |  |  |  | 1~100% |  |  |  | 0~100% |  |  |  | - |
Gross carrying amount |  | $ | 71,819,583 |  |  | $ | 6,537,819 |  |  | $ | 778,799 |  |  | $ | 405,707 |  |  | $ | 94,840 |  |  | $ | 79,636,748 |
Loss allowance (Lifetime ECL) |  |  | (7,119 | ) |  |  | (4,463 | ) |  |  | (14,949 | ) |  |  | (40,080 | ) |  |  | (88,778 | ) |  |  | (155,389 | )
Amortized cost |  | $ | 71,812,464 |  |  | $ | 6,533,356 |  |  | $ | 763,850 |  |  | $ | 365,627 |  |  | $ | 6,062 |  |  | $ | 79,481,359 |
|  | Not Past Due |  | Overdue 1 to 30 days |  | Overdue 31 to 90 Days |  | Overdue Over 91 Days |  | Individually Impaired |  | Total
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Expected credit loss rate |  |  | 0 | % |  |  | 0~10% |  |  |  | 0~50% |  |  |  | 1~100% |  |  |  | 0~100% |  |  |  | - |
Gross carrying amount |  | $ | 2,346,278 |  |  | $ | 213,585 |  |  | $ | 25,443 |  |  | $ | 13,254 |  |  | $ | 3,098 |  |  | $ | 2,601,658 |
Loss allowance (Lifetime ECL) |  |  | (233 | ) |  |  | (147 | ) |  |  | (488 | ) |  |  | (1,309 | ) |  |  | (2,900 | ) |  |  | (5,077 | )
Amortized cost |  | $ | 2,346,045 |  |  | $ | 213,438 |  |  | $ | 24,955 |  |  | $ | 11,945 |  |  | $ | 198 |  |  | $ | 2,596,581 |
Summary of Movements of Loss Allowance of Trade Receivables | The movements of the loss allowance of trade receivables were as follows:
|  | For the Year Ended December 31, 2018
|  | NT$ |  | US$ (Note 4)
Balance at January 1, 2018 |  | $ | 64,901 |  |  | $ | 2,120 |
Net remeasurement of loss allowance |  |  | 150,128 |  |  |  | 4,905 |
Acquisition through business combinations |  |  | 3,482 |  |  |  | 114 |
Amounts written off |  |  | (60,109 | ) |  |  | (1,964 | )
Effects of foreign currency exchange differences |  |  | (3,013 | ) |  |  | (98 | )
Balance at December 31, 2018 |  | $ | 155,389 |  |  | $ | 5,077 |
Summary of Aging of Receivables Based on Past Due Date | Aging of receivables based on the past due date
|  | December 31, 2017
|  | NT$
Not past due |  | $ | 49,599,512 |
1 to 30 days |  |  | 4,986,491 |
31 to 90 days |  |  | 562,200 |
More than 91 days |  |  | 117,404 |
|  | $ | 55,265,607 |
Trade receivables [member] |
Statement [LineItems] |
Summary of Aging of Receivables Past Due but Not Impaired | Aging of receivables that were past due but not impaired
|  | December 31, 2017
|  | NT$
1 to 30 days |  | $ | 4,942,677 |
31 to 90 days |  |  | 378,526 |
|  | $ | 5,321,203 |
Summary of Movement of Allowance for Doubtful Trade Receivables | Movement of the allowance for doubtful trade receivables
|  | Impaired Individually |  | Impaired Collectively |  | Total
|  | NT$ |  | NT$ |  | NT$
Balance at January 1, 2016 |  | $ | 39,046 |  |  | $ | 43,860 |  |  | $ | 82,906 |
Impairment losses reversed |  |  | (21,501 | ) |  |  | (6,521 | ) |  |  | (28,022 | )
Effect of foreign currency exchange differences |  |  | (1,092 | ) |  |  | (83 | ) |  |  | (1,175 | )
Balance at December 31, 2016 |  |  | 16,453 |  |  |  | 37,256 |  |  |  | 53,709 |
Impairment losses recognized |  |  | 9,527 |  |  |  | 4,102 |  |  |  | 13,629 |
Amounts written off |  |  | - |  |  |  | (34 | ) |  |  | (34 | )
Effect of foreign currency exchange differences |  |  | (850 | ) |  |  | (1,553 | ) |  |  | (2,403 | )
Balance at December 31, 2017 |  | $ | 25,130 |  |  | $ | 39,771 |  |  | $ | 64,901 |

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