XML 75 R23.htm IDEA: XBRL DOCUMENT v3.20.1
Accounts and notes receivable
 12 Months Ended
Dec. 31, 2019
Text block [abstract]  
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.