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Trade Receivables, Net (Tables) | 12 Months Ended
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Dec. 31, 2019
Statement [LineItems] |
Summary of 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 |
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 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 |
Summary of Movements of Loss Allowance of Trade Receivables | 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 |
Summary of Loss Allowance For Current Financial Assets At Fair Value Routed Through Other Comprehensive Income | 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 |
Disclosure of transferred financial assets that are not derecognised in their entirety | 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 | %
Trade receivables [member] |
Statement [LineItems] |
Summary of Movements of Loss Allowance of Trade Receivables | 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 |

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