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Trade Receivables, Net (Tables)

12 Months Ended

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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