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Accounts and notes receivable | 12 Months Ended
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Dec. 31, 2019
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Accounts and notes and other receivables |
18. | Accounts and notes receivable
|  | December 31, 2018 |  |  | December 31, 2019 |
|  | NT$000 |  |  | NT$000 |
Accounts receivable |  |  | 4,747,834 |  |  |  | 4,454,255 |
Notes receivable |  |  | 1,595 |  |  |  | 765 |
Less: Loss allowance |  |  | (2,141 | ) |  |  | (1,351 | )
|  |  | 4,747,288 |  |  |  | 4,453,669 |
| a) | The Group’s credit term granted to customers is 30~90 days. Receivables do not bear interest. The loss allowance is determined based on the credit quality of customers. Information relating to credit risk is provided in Note 33.
| b) | The aging analysis of accounts and notes receivable based on past due date is as follows:
|  | December 31, 2018 |  |  | December 31, 2019 |
|  | NT$000 |  |  | NT$000 |
Current |  |  | 4,596,895 |  |  |  | 4,440,846 |
Within 1 month |  |  | 18,807 |  |  |  | 13,733 |
1 – 2 months |  |  | 131,787 |  |  |  | 441 |
2 – 3 months |  |  | 1,436 |  |  |  | — |
3 – 4 months |  |  | 180 |  |  |  | — |
Over 4 months |  |  | 324 |  |  |  | — |
|  |  | 4,749,429 |  |  |  | 4,455,020 |
| c) | As of December 31, 2018 and 2019, accounts receivable were all from contracts with customers. And as of January 1, 2018, the balance of accounts receivable from contracts with customers was NT$4,013,705 thousand.
| d) | Without taking into account of any collateral held or other credit enhancements, the amount that best reflects the Group’ maximum exposure to credit risk in respect of the accounts receivable is the carrying amount at the end of each reporting period.
| e) | No accounts and notes receivable of the Group were pledged to others.

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition Text block [abstract] + References No definition available. + Details
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