XML 70 R54.htm IDEA: XBRL DOCUMENT
v3.25.1

Trade Receivables, Net (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Statement [LineItems] |
Summary of Trade Receivables, Net |
|  | December 31 |
|  | 2023 (Retrospectively Adjusted) |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
At amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Gross carrying amount |  | $ | 94,232,032 |  |  | $ | 107,294,445 |  |  | $ | 3,272,170 |
Less: Allowance for impairment loss |  |  | 332,756 |  |  |  | 407,133 |  |  |  | 12,416 |
|  |  | 93,899,276 |  |  |  | 106,887,312 |  |  |  | 3,259,754 |
At FVTOCI |  |  | 5,637,485 |  |  |  | 6,532,508 |  |  |  | 199,222 |
|  | $ | 99,536,761 |  |  | $ | 113,419,820 |  |  | $ | 3,458,976 |
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, 2023
|  | 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 |  | $ | 87,272,289 |  |  | $ | 4,915,827 |  |  | $ | 1,334,335 |  |  | $ | 251,769 |  |  | $ | 457,812 |  |  | $ | 94,232,032 |
Loss allowance (Lifetime ECLs) (Retrospectively Adjusted) |  |  | (11,118 | ) |  |  | (1,521 | ) |  |  | (17,260 | ) |  |  | (131,650 | ) |  |  | (171,207 | ) |  |  | (332,756 | )
|  | $ | 87,261,171 |  |  | $ | 4,914,306 |  |  | $ | 1,317,075 |  |  | $ | 120,119 |  |  | $ | 286,605 |  |  | $ | 93,899,276 |
December 31, 2024 |
|  | 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 |  | $ | 98,650,390 |  |  | $ | 6,644,672 |  |  | $ | 1,431,402 |  |  | $ | 472,061 |  |  | $ | 95,920 |  |  | $ | 107,294,445 |
Loss allowance (Lifetime ECLs) |  |  | (31,490 | ) |  |  | (4,262 | ) |  |  | (57,708 | ) |  |  | (229,042 | ) |  |  | (84,631 | ) |  |  | (407,133 | )
|  | $ | 98,618,900 |  |  | $ | 6,640,410 |  |  | $ | 1,373,694 |  |  | $ | 243,019 |  |  | $ | 11,289 |  |  | $ | 106,887,312 |
|  | 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 |  | $ | 3,008,551 |  |  | $ | 202,643 |  |  | $ | 43,654 |  |  | $ | 14,397 |  |  | $ | 2,925 |  |  | $ | 3,272,170 |
Loss allowance (Lifetime ECLs) |  |  | (960 | ) |  |  | (130 | ) |  |  | (1,760 | ) |  |  | (6,985 | ) |  |  | (2,581 | ) |  |  | (12,416 | )
|  | $ | 3,007,591 |  |  | $ | 202,513 |  |  | $ | 41,894 |  |  | $ | 7,412 |  |  | $ | 344 |  |  | $ | 3,259,754 |
Summary of Movements of Loss Allowance of Trade Receivables | The movements of the loss allowance of trade receivables were as follows:
|  | December 31 |
|  | 2022 |  |  | 2023 (Retrospectively Adjusted) |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Balance at January 1 |  | $ | 103,353 |  |  | $ | 164,408 |  |  | $ | 332,756 |  |  | $ | 10,148 |
Remeasurement of loss allowance |  |  | 59,490 |  |  |  | 108,672 |  |  |  | 154,301 |  |  |  | 4,706 |
Acquisition through business combinations |  |  | - |  |  |  | 67,034 |  |  |  | - |  |  |  | - |
Amounts written off |  |  | - |  |  |  | (8,376 | ) |  |  | (92,319 | ) |  |  | (2,816 | )
Effects of foreign currency exchange differences |  |  | 1,565 |  |  |  | 1,018 |  |  |  | 12,395 |  |  |  | 378 |
Balance at December 31 |  | $ | 164,408 |  |  | $ | 332,756 |  |  | $ | 407,133 |  |  | $ | 12,416 |
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, 2023
|  | Not Past Due |  |  | Overdue 1 to 30 days |  |  | Overdue 31 to 90 Days |  |  | Overdue Over 91 Days |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Expected credit loss rate |  |  | 0% |  |  |  | 0% |  |  |  | 0% |  |  |  | 0% |  |  |  |  |
Gross carrying amount |  | $ | 5,548,363 |  |  | $ | 5 |  |  | $ | 76,717 |  |  | $ | 12,400 |  |  | $ | 5,637,485 |
Loss allowance (Lifetime ECLs) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | $ | 5,548,363 |  |  | $ | 5 |  |  | $ | 76,717 |  |  | $ | 12,400 |  |  | $ | 5,637,485 |
December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Not Past Due |  |  | Overdue 1 to 30 days |  |  | Overdue 31 to 90 Days |  |  | Overdue Over 91 Days |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Expected credit loss rate |  |  | 0% |  |  |  | 0% |  |  |  | 0% |  |  |  | 0% |  |  |  |  |
Gross carrying amount |  | $ | 6,407,425 |  |  | $ | 5,549 |  |  | $ | 106,134 |  |  | $ | 13,400 |  |  | $ | 6,532,508 |
Loss allowance (Lifetime ECLs) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | $ | 6,407,425 |  |  | $ | 5,549 |  |  | $ | 106,134 |  |  | $ | 13,400 |  |  | $ | 6,532,508 |
|  | Not Past Due |  |  | Overdue 1 to 30 days |  |  | Overdue 31 to 90 Days |  |  | Overdue Over 91 Days |  |  | Total |
|  | 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 |  | $ | 195,408 |  |  | $ | 169 |  |  | $ | 3,237 |  |  | $ | 408 |  |  | $ | 199,222 |
Loss allowance (Lifetime ECLs) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | $ | 195,408 |  |  | $ | 169 |  |  | $ | 3,237 |  |  | $ | 408 |  |  | $ | 199,222 |
Disclosure of transferred financial assets that are not derecognised in their entirety | 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, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
BNP Paribas |  |  |  |  | EUR 28,545 |  |  |  | EUR 28,545 |  |  |  | EUR 27,206 |  |  |  | EUR           - |  |  |  | - |

X
- Definition Disclosure For Loss Allowance For Current Financial Assets At Fair Value Routed Through Other Comprehensive Income. + References No definition available. + Details
Name: | asx_DisclosureForLossAllowanceForCurrentFinancialAssetsAtFairValueRoutedThroughOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | asx_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about trade and other receivables. + References No definition available. + Details
Name: | asx_DisclosureOfDetailedInformationAboutTradeAndOtherReceivablesExplanatory
Namespace Prefix: | asx_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of movements of loss allowance of trade receivables. + References No definition available. + Details
Name: | asx_DisclosureOfMovementsOfLossAllowanceOfTradeReceivablesExplanatory
Namespace Prefix: | asx_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | asx_Statement1LineItems
Namespace Prefix: | asx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of transferred financial assets that are not derecognised in their entirety. [Refer: Transferred financial assets that are not derecognised in their entirety [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 42D -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_42D&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfFinancialAssetsTransferredDuringPeriodWhichDoNotQualifyForDerecognitionExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the provision matrix. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35N&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfProvisionMatrixExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration