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Trade Receivables, Net (Tables) | 12 Months Ended
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Dec. 31, 2022
Statement [LineItems] |
Summary of Trade Receivables, Net |
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
At amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Gross carrying amount |  | $ | 109,473,101 |  |  | $ | 109,408,693 |  |  | $ | 3,560,322 |
Less: Allowance for impairment loss |  |  | 103,353 |  |  |  | 164,408 |  |  |  | 5,350 |
|  |  | 109,369,478 |  |  |  | 109,244,285 |  |  |  | 3,554,972 |
At FVTOCI |  |  | 6,092,462 |  |  |  | 5,402,714 |  |  |  | 175,812 |
|  | $ | 115,462,210 |  |  | $ | 114,646,999 |  |  | $ | 3,730,784 |
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, 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 |
December 31, 2022
|  | 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 |  | $ | 102,857,157 |  |  | $ | 4,765,548 |  |  | $ | 1,413,656 |  |  | $ | 294,937 |  |  | $ | 77,395 |  |  | $ | 109,408,693 |
Loss allowance (Lifetime ECLs) |  |  | (20,445 | ) |  |  | (1,778 | ) |  |  | (47,752 | ) |  |  | (70,133 | ) |  |  | (24,300 | ) |  |  | (164,408 | )
|  | $ | 102,836,712 |  |  | $ | 4,763,770 |  |  | $ | 1,365,904 |  |  | $ | 224,804 |  |  | $ | 53,095 |  |  | $ | 109,244,285 |
|  | 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 |  | $ | 3,347,125 |  |  | $ | 155,078 |  |  | $ | 46,002 |  |  | $ | 9,598 |  |  | $ | 2,519 |  |  | $ | 3,560,322 |
Loss allowance (Lifetime ECLs) |  |  | (665 | ) |  |  | (58 | ) |  |  | (1,554 | ) |  |  | (2,282 | ) |  |  | (791 | ) |  |  | (5,350 | )
|  | $ | 3,346,460 |  |  | $ | 155,020 |  |  | $ | 44,448 |  |  | $ | 7,316 |  |  | $ | 1,728 |  |  | $ | 3,554,972 |
Summary of Movements of Loss Allowance of Trade Receivables | The movements of the loss allowance of trade receivables were as follows:
|  | December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Balance at January 1 |  | $ | 136,497 |  |  | $ | 97,358 |  |  | $ | 103,353 |  |  | $ | 3,363 |
Remeasurement of loss allowance |  |  | (55,742 | ) |  |  | 17,078 |  |  |  | 59,490 |  |  |  | 1,936 |
Reclassification |  |  | (6,970 | ) |  |  | — |  |  |  | — |  |  |  | — |
Acquisition through business combinations |  |  | 32,460 |  |  |  | — |  |  |  | — |  |  |  | — |
Amounts written off |  |  | (3,944 | ) |  |  | (399 | ) |  |  | — |  |  |  | — |
Disposal of subsidiaries |  |  | — |  |  |  | (4,637 | ) |  |  | — |  |  |  | — |
Effects of foreign currency exchange differences |  |  | (4,943 | ) |  |  | (6,047 | ) |  |  | 1,565 |  |  |  | 51 |
Balance at December 31 |  | $ | 97,358 |  |  | $ | 103,353 |  |  | $ | 164,408 |  |  | $ | 5,350 |
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, 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 % |  |  |  | — |  |  |  |  |
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 |
December 31, 2022 |
|  | 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 % |  |  |  | — |  |  |  |  |
Gross carrying amount |  | $ | 5,291,410 |  |  | $ | 22,221 |  |  | $ | 83,767 |  |  | $ | 5,316 |  |  | $ | — |  |  | $ | 5,402,714 |
Loss allowance (Lifetime ECLs) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 5,291,410 |  |  | $ | 22,221 |  |  | $ | 83,767 |  |  | $ | 5,316 |  |  | $ | — |  |  | $ | 5,402,714 |
|  | 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 % |  |  |  | — |  |  |  |  |
Gross carrying amount |  | $ | 172,190 |  |  | $ | 723 |  |  | $ | 2,726 |  |  | $ | 173 |  |  | $ | — |  |  | $ | 175,812 |
Loss allowance (Lifetime ECLs) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
|  | $ | 170,190 |  |  | $ | 723 |  |  | $ | 2,726 |  |  | $ | 173 |  |  | $ | — |  |  | $ | 175,812 |
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:
Counterparty |  | Receivables Factoring Proceed |  |  | Reclassified to Other Receivables |  |  | Advances Received- Unused |  |  | Advances Received- Used |  |  | Annual Interest Rates on Advances Received (%) |
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 |
December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
BNP Paribas |  | EUR | 23,600 |  |  | EUR | 18,283 |  |  | EUR | 17,103 |  |  | EUR | 5,317 |  |  |  | 0.80 |

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