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Trade Receivables, Net (Tables)

12 Months Ended

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 follows:

		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 followings 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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