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Trade Receivables, Net (Tables)
 12 Months Ended
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