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Trade Receivables, Net (Tables) | 12 Months Ended
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Dec. 31, 2021
Statement [LineItems] |
Summary of 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 |
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, 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 |
|  | 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% |  |  |  | 0%-100% |  |  |  |  |
Gross carrying amount |  | $ | 3,804,556 |  |  | $ | 113,066 |  |  | $ | 21,979 |  |  | $ | 3,573 |  |  | $ | 3,225 |  |  | $ | 3,946,399 |
Loss allowance (Lifetime ECLs) |  |  | (651 | ) |  |  | (65 | ) |  |  | (821 | ) |  |  | (1,671 | ) |  |  | (518 | ) |  |  | (3,726 | )
|  | $ | 3,803,905 |  |  | $ | 113,001 |  |  | $ | 21,158 |  |  | $ | 1,902 |  |  | $ | 2,707 |  |  | $ | 3,942,673 |
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 |
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, 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 |
Disclosure of transferred financial assets that are not derecognised in their entirety | 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 |

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