XML 71 R52.htm IDEA: XBRL DOCUMENT v3.21.1

Trade Receivables, Net (Tables)

12 Months Ended

Dec. 31, 2020

Statement [LineItems]

Summary of Trade Receivables, Net

		December 31
		2019				2020
		NT$				NT$				US$ (Note 4)
At amortized cost
Gross carrying amount		$	77,055,280			$	91,304,934			$	3,251,600
Less: Allowance for impairment loss			136,497				97,358				3,467
			76,918,783				91,207,576				3,248,133
At FVTOCI			2,029,690				626,413				22,308
		$	78,948,473			$	91,833,989			$	3,270,441

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, 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%				0%-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

December 31, 2020

		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%-70%				1%-100%				50%-100%
Gross carrying amount		$	86,820,792			$	3,823,249			$	557,487			$	92,873			$	10,533			$	91,304,934
Loss allowance (Lifetime ECLs)			(18,911	)			(2,053	)			(20,629	)			(45,232	)			(10,533	)			(97,358	)
		$	86,801,881			$	3,821,196			$	536,858			$	47,641			$	-			$	91,207,576

		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%-70%				1%-100%				50%-100%
Gross carrying amount		$	3,091,908			$	136,156			$	19,854			$	3,307			$	375			$	3,251,600
Loss allowance (Lifetime ECLs)			(673	)			(73	)			(735	)			(1,611	)			(375	)			(3,467	)
		$	3,091,235			$	136,083			$	19,119			$	1,696			$	-			$	3,248,133

The movements of the loss allowance of trade receivables for the years ended were as follows:

		December 31
		2018				2019				2020
		NT$				NT$				NT$				US$ (Note 4)
Balance at January 1		$	64,901			$	155,389			$	136,497			$	4,861
Net remeasurement of loss allowance			150,128				(38,277	)			(55,742	)			(1,985	)
Reclassification			-				(5,877	)			(6,970	)			(248	)
Acquisition through  business combinations			3,482				25,553				32,460				1,156
Amounts written off			(60,109	)			-				(3,944	)			(141	)
Effects of foreign currency exchange differences			(3,013	)			(291	)			(4,943	)			(176	)
Balance at December 31		$	155,389			$	136,497			$	97,358			$	3,467

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

December 31, 2020

		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%				0%				-				-
Gross carrying amount		$	613,968			$	9,874			$	2,571			$	-			$	-			$	626,413
Loss allowance (Lifetime ECLs)			-				-				-				-				-				-
		$	613,968			$	9,874			$	2,571			$	-			$	-			$	626,413

		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%				0%				-				-
Gross carrying amount		$	21,864			$	352			$	92			$	-			$	-			$	22,308
Loss allowance (Lifetime ECLs)			-				-				-				-				-				-
		$	21,864			$	352			$	92			$	-			$	-			$	22,308

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 were as follows:

Counterparties		Receivables Factoring Proceeds				Reclassified  to Other Receivables				Advances Received- Unused				Advances Received- Used				Interest Rates on Advances Received
December 31, 2019
First Commercial Bank		NT$	7,567			NT$	-			NT$	-			NT$	7,567				2.2%
December 31, 2020
BNP Paribas		EUR	16,691			EUR	15,315			EUR	14,481			EUR	1,376				0.80%
HSBC		EUR	6,773			EUR	6,456			EUR	5,779			EUR	317				1.45%
Citibank Taiwan Ltd.		US$	94,471			US$	-			US$	-			US$	94,471				0.84%-0.95%
Standard Chartered Bank		US$	53,800			US$	-			US$	-			US$	53,800				0.91%
First Commercial Bank		NT$	6,879			NT$	-			NT$	-			NT$	6,879				1.95%

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. As of December 31, 2020, the Group issued promissory notes with aggregate amounts of US$2,000 thousand to Citibank Taiwan Ltd. to compensate losses from commercial disputes. In 2020, the Group did not have material commercial dispute in the past and expected to have no material commercial dispute in the foreseeable future.

X

- Definition

Disclosure For Loss Allowance For Current Financial Assets At Fair Value Routed Through Other Comprehensive Income.

+ References

No definition available.

+ Details

Name:	asx_DisclosureForLossAllowanceForCurrentFinancialAssetsAtFairValueRoutedThroughOtherComprehensiveIncomeTableTextBlock
Namespace Prefix:	asx_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of detailed information about trade and other receivables.

+ References

No definition available.

+ Details

Name:	asx_DisclosureOfDetailedInformationAboutTradeAndOtherReceivablesExplanatory
Namespace Prefix:	asx_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

No definition available.

+ Details

Name:	asx_StatementLineItems
Namespace Prefix:	asx_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2020-01-01
-Paragraph 42D
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_42D&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the provision matrix.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IFRS
-Number 7
-IssueDate 2020-01-01
-Paragraph 35N
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35N&doctype=Standard
-URIDate 2020-01-01

+ Details

Name:	ifrs-full_DisclosureOfProvisionMatrixExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration