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Trade Receivables, Net | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Trade Receivables, Net |
10. | TRADE RECEIVABLES, NET
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
At amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Gross carrying amount |  | $ | 91,304,934 |  |  | $ | 109,473,101 |  |  | $ | 3,946,399 |
Less: Allowance for impairment loss |  |  | 97,358 |  |  |  | 103,353 |  |  |  | 3,726 |
|  |  | 91,207,576 |  |  |  | 109,369,478 |  |  |  | 3,942,673 |
At FVTOCI |  |  | 626,413 |  |  |  | 6,092,462 |  |  |  | 219,627 |
|  | $ | 91,833,989 |  |  | $ | 115,462,210 |  |  | $ | 4,162,300 |
| a. | Trade receivables
| 1) | At amortized cost
The Group’s average credit terms granted to the customers were 30 to 90 days. The Group evaluates the risk and probability of credit loss of trade receivables by reference to the Group’s past experiences, financial condition of each customer, impact of COVID-19, as well as 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. 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, 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 |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | 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% |  |  |  | 0%-100% |  |  |  |  |
Gross carrying amount |  | $ | 105,538,390 |  |  | $ | 3,136,438 |  |  | $ | 609,695 |  |  | $ | 99,118 |  |  | $ | 89,460 |  |  | $ | 109,473,101 |
Loss allowance (Lifetime ECLs) |  |  | (18,062 | ) |  |  | (1,811 | ) |  |  | (22,785 | ) |  |  | (46,337 | ) |  |  | (14,358 | ) |  |  | (103,353 | )
|  | $ | 105,520,328 |  |  | $ | 3,134,627 |  |  | $ | 586,910 |  |  | $ | 52,781 |  |  | $ | 75,102 |  |  | $ | 109,369,748 |
The movements of the loss allowance of trade receivables were as f o llows:
|  | December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Balance at January 1 |  | $ | 155,389 |  |  | $ | 136,497 |  |  | $ | 97,358 |  |  | $ | 3,510 |
Net remeasurement of loss allowance |  |  | (38,277 | ) |  |  | (55,742 | ) |  |  | 17,078 |  |  |  | 616 |
Reclassification |  |  | (5,877 | ) |  |  | (6,970 | ) |  |  | — |  |  |  | — |
Acquisition through business combinations |  |  | 25,553 |  |  |  | 32,460 |  |  |  | — |  |  |  | — |
Amounts written off |  |  | — |  |  |  | (3,944 | ) |  |  | (399 | ) |  |  | (14 | )
Disposal of subsidiaries |  |  | — |  |  |  | — |  |  |  | (4,637 | ) |  |  | (167 | )
Effects of foreign currency exchange differences |  |  | (291 | ) |  |  | (4,943 | ) |  |  | (6,047 | ) |  |  | (219 | )
Balance at December 31 |  | $ | 136,497 |  |  | $ | 97,358 |  |  | $ | 103,353 |  |  | $ | 3,726 |
| 2) | At FVTOCI
For the trade receivables due from certain customers, the Group decides whether or not to factor these trade receivables to banks without recourse based on the Group’s demand 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 collection 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, 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 |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | 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% |  |  |  | 0% |  |  |  | 0% |  |  |  |  |
Gross carrying amount |  | $ | 5,991,543 |  |  | $ | 9,415 |  |  | $ | 91,493 |  |  | $ | 11 |  |  | $ | — |  |  | $ | 6,092,462 |
Loss allowance (Lifetime ECLs) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 5,991,543 |  |  | $ | 9,415 |  |  | $ | 91,493 |  |  | $ | 11 |  |  | $ | — |  |  | $ | 6,092,462 |
|  | 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% |  |  |  | 0% |  |  |  | 0% |  |  |  |  |
Gross carrying amount |  | $ | 215,989 |  |  | $ | 340 |  |  | $ | 3,298 |  |  | $ | 0 |  |  | $ | — |  |  | $ | 219,627 |
Loss allowance (Lifetime ECLs) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 215,989 |  |  | $ | 340 |  |  | $ | 3,298 |  |  | $ | 0 |  |  | $ | — |  |  | $ | 219,627 |
| 3) | At FVTPL
Some of the Group’s subsidiaries sell all of their trade receivables to banks without recourse. The sale will result in the derecognition of these trade receivables because the Group’s subsidiaries will transfer substantially all risks and rewards to banks. These trade receivables are measured at FVTPL because the objective of the subsidiary’ business model is neither held to collect contractual cash flows nor held both to collect contractual cash flows and to sell financial assets. As of December 31, 2020 and 2021, the trade receivables at FVTPL were all factored to banks without recourse.
| b. | Transfers of financial assets
The f ollowing s were the Group’s outstanding trade receivables transferred but not yet due were as follows:
Counterparty |  | Receivables Factoring Proceed |  |  | Reclassified to Other Receivables |  |  | Advances Received- Unused |  |  | Advances Received- Used |  |  | Annual Interest Rates on Advances Received (%) |
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 |
December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
BNP Paribas |  | EUR | 12,115 |  |  | EUR | 12,081 |  |  | EUR | 11,475 |  |  | EUR | 34 |  |  |  | 0.80 |
First Commercial Bank |  | NT$ | 8,565 |  |  | NT$ | — |  |  | NT$ | — |  |  | NT$ | 8,565 |  |  |  | 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 and 2021, the Group’s issued promissory notes with aggregate amounts of US$2,000 thousand to Citibank Taiwan Ltd. to compensate losses from commercial disputes. As of the date that the consolidated financial statements were authorized for issue by the management, the Group did not have a material commercial dispute and also expected to have no material commercial dispute in the foreseeable future.

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- 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 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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