XML 210 R15.htm IDEA: XBRL DOCUMENT
v3.20.1

Trade Receivables, Net | 12 Months Ended
--- | ---
Dec. 31, 2019
Text block [abstract] |
Trade Receivables, Net |
10. | TRADE RECEIVABLES, NET
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
At amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Gross carrying amount |  | $ | 79,636,748 |  |  | $ | 77,055,280 |  |  | $ | 2,576,238 |
Less: Allowance for impairment loss |  |  | 155,389 |  |  |  | 136,497 |  |  |  | 4,564 |
|  |  | 79,481,359 |  |  |  | 76,918,783 |  |  |  | 2,571,674 |
At FVTOCI |  |  | — |  |  |  | 2,029,690 |  |  |  | 67,860 |
|  | $ | 79,481,359 |  |  | $ | 78,948,473 |  |  | $ | 2,639,534 |
| a. | Trade receivables
| 1) | At amortized cost
The Group’s average credit terms were 30 to 90 days. The Group evaluates the risk and probability of credit loss by reference to the Group’s past experiences, financial condition of each customer, as well as general economic conditions, competitive advantage and future development of the industry in which the customer operates. The Group then reviews the recoverable amount of each individual trade receivable at each balance sheet date to ensure that adequate allowance is made for possible irrecoverable amounts. In this regard, management believes the Group’s credit risk was significantly reduced. In addition, the Group measures the loss allowance for trade receivables at an amount equal to lifetime ECLs. The expected credit losses on trade receivables are estimated using a provision matrix by reference to past default experience of the debtor and an analysis of the debtor’s current financial position, adjusted for general economic conditions of the industry in which the debtors operate and an assessment of both the current as well as the forecast direction of economic conditions at each balance sheet date. As the Group’s historical credit loss experience shows significantly different loss patterns for different customer segments, the provision matrix for expected credit loss allowance based on trade receivables due status is further distinguished according to the Group’s different customer base. The Group writes off a trade receivable when there is information indicating that the debtor is in severe financial difficulty and there is no realistic prospect of recovery. For trade receivables that have been written off, the Group continues to engage in enforcement activity to attempt to recover the receivables due. Where recoveries are made, these are recognized in profit or loss. 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 ECLs) |  |  | (7,119 | ) |  |  | (4,463 | ) |  |  | (14,949 | ) |  |  | (40,080 | ) |  |  | (88,778 | ) |  |  | (155,389 | )
|  | $ | 71,812,464 |  |  | $ | 6,533,356 |  |  | $ | 763,850 |  |  | $ | 365,627 |  |  | $ | 6,062 |  |  | $ | 79,481,359 |
December 31, 2019
|  | 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% |  |  |  | 1%~70% |  |  |  | 1%~100% |  |  |  | 50%~100% |  |  |  | — |
Gross carrying amount |  | $ | 70,042,018 |  |  | $ | 6,111,309 |  |  | $ | 695,384 |  |  | $ | 153,458 |  |  | $ | 53,111 |  |  | $ | 77,055,280 |
Loss allowance (Lifetime ECLs) |  |  | (12,379 | ) |  |  | (841 | ) |  |  | (26,587 | ) |  |  | (53,629 | ) |  |  | (43,061 | ) |  |  | (136,497 | )
|  | $ | 70,029,639 |  |  | $ | 6,110,468 |  |  | $ | 668,797 |  |  | $ | 99,829 |  |  | $ | 10,050 |  |  | $ | 76,918,783 |
|  | 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% |  |  |  | 1%~70% |  |  |  | 1%~100% |  |  |  | 50%~100% |  |  |  | — |
Gross carrying amount |  | $ | 2,341,759 |  |  | $ | 204,323 |  |  | $ | 23,249 |  |  | $ | 5,131 |  |  | $ | 1,776 |  |  | $ | 2,576,238 |
Loss allowance (Lifetime ECLs) |  |  | (414 | ) |  |  | (28 | ) |  |  | (889 | ) |  |  | (1,793 | ) |  |  | (1,440 | ) |  |  | (4,564 | )
|  | $ | 2,341,345 |  |  | $ | 204,295 |  |  | $ | 22,360 |  |  | $ | 3,338 |  |  | $ | 336 |  |  | $ | 2,571,674 |
Movement of the allowance for doubtful trade receivables for the year ended December 31, 2017 was as follows:
|  | Impaired Individually |  | Impaired Collectively |  | Total
|  | NT$ |  | NT$ |  |
Balance at January 1, 2017 |  | $ | 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 |
The movements of the loss allowance of trade receivables for the years ended December 31, 2018 and 2019 were as follows:
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
Balance at January 1 |  | $ | 64,901 |  |  | $ | 155,389 |  |  | $ | 5,195 |
Net remeasurement of loss allowance |  |  | 150,128 |  |  |  | (38,277 | ) |  |  | (1,280 | )
Reclassification to loss allowance of other receivables |  |  | — |  |  |  | (5,877 | ) |  |  | (196 | )
Acquisition through business combinations |  |  | 3,482 |  |  |  | 25,553 |  |  |  | 855 |
Amounts written off |  |  | (60,109 | ) |  |  | — |  |  |  | — |
Effects of foreign currency exchange differences |  |  | (3,013 | ) |  |  | (291 | ) |  |  | (10 | )
Balance at December 31 |  | $ | 155,389 |  |  | $ | 136,497 |  |  | $ | 4,564 |
| 2) | At FVTOCI
For the trade receivables due from certain customers, the Group decides whether to factor these trade receivables to banks without recourse based on its level of working capital. These trade receivables are classified as at FVTOCI because they are held within a business model whose objective is achieved by both the collecting of contractual cash flows and the selling of financial assets. The following table details the loss allowance of trade receivables at FVTOCI based on the Group’s provision matrix. December 31, 2019
|  | 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 | % |  |  | 1 | % |  |  | - |  |  |  | - |
Gross carrying amount |  | $ | 2,029,324 |  |  | $ | - |  |  | $ | 207 |  |  | $ | 160 |  |  | $ | - |  |  | $ | 2,029,691 |
Loss allowance (Lifetime ECLs) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (1 | ) |  |  | - |  |  |  | (1 | )
|  | $ | 2,029,324 |  |  | $ | - |  |  | $ | 207 |  |  | $ | 159 |  |  | $ | - |  |  | $ | 2,029,690 |
|  | 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 | % |  |  | 1 | % |  |  | - |  |  |  | - |
Gross carrying amount |  | $ | 67,848 |  |  | $ | - |  |  | $ | 7 |  |  | $ | 5 |  |  | $ | - |  |  | $ | 67,860 |
Loss allowance (Lifetime ECLs) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | $ | 67,848 |  |  | $ | - |  |  | $ | 7 |  |  | $ | 5 |  |  | $ | - |  |  | $ | 67,860 |
| b. | Transfers of financial assets
The followings were the Group’s outstanding trade receivables transferred but not yet due as of December 31, 2019:
Counterparties |  | Receivables Factoring Proceeds |  | Reclassified to Other Receivables |  | Advances Received- Unused |  | Advances Received- Used |  | Interest Rates on Advances Received
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  |
First Commercial Bank |  | $ | 7,567 |  |  | $ | - |  |  | $ | - |  |  | $ | 7,567 |  |  |  | 2.2 | %
Counterparties |  | Receivables Factoring Proceeds |  | Reclassified to Other Receivables |  | Advances Received- Unused |  | Advances Received- Used |  | Interest Rates on Advances Received
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  |
First Commercial Bank |  | $ | 253 |  |  | $ | - |  |  | $ | - |  |  | $ | 253 |  |  |  | 2.2 | %
Pursuant to the factoring agreements, losses from commercial disputes (such as sales returns and discounts) are borne by the Group, while losses from credit risk are borne by banks.

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | asx_TextBlockAbstract
Namespace Prefix: | asx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration