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Current refund liabilities (Tables)

12 Months Ended

Dec. 31, 2019

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Summary of Movements in Refund Liabilities

a) Movements in refund liabilities are as follows:

		2018				2019
		Accrued sales allowance				Accrued sales allowance
		NT$000				NT$000
January 1			70,156				32,627
Provision			44,950				63,863
Reversal			(7,413	)			—
Payment			(75,066	)			(70,490	)
December 31			32,627				26,000

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Disclosure of detailed information about refund liabilities - current.

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