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Financial Risk Management and Fair Values of Financial Instruments - Summary of Financial Instruments by Category (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2020 TWD ($) | Dec. 31, 2020 USD ($) | Dec. 31, 2019 TWD ($)
--- | --- | --- | ---
Financial assets at fair value through profit or loss |  |  |
Financial assets mandatorily measured at fair value through profit or loss | $ 63,488 |  | $ 11,038
Financial assets at fair value through other comprehensive income |  |  |
Designation of equity instruments | 262,007 |  | 121,808
Financial assets at amortized cost |  |  |
Cash and cash equivalents | 4,113,651 | $ 146,498 | 4,704,084
Financial assets at amortized cost | 254,801 |  | 237,420
Notes receivable | 599 | 21 | 765
Accounts receivable | 5,364,156 | 191,031 | 4,452,904
Accounts receivable – related parties |  |  | 1,045
Other receivables | 51,436 | 1,832 | 89,676
Other receivables – related parties |  |  | 2,948
Refundable deposits | 21,186 | 754 | 21,145
Financial assets | 10,131,324 |  | 9,642,833
Financial liabilities at amortized cost |  |  |
Notes payable | 2,899 | 103 |
Accounts payable | 966,821 | 34,431 | 819,548
Other payables | 3,249,403 | 115,719 | 2,977,036
Long-term bank loans (including current portion) | 7,733,565 |  | 9,041,645
Guarantee deposits | 21,670 | $ 772 | 1,095
Financial liabilities | 11,974,358 |  | 12,839,324
Lease liabilities (including current portion) | $ 870,495 |  | $ 692,951

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- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_25&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 35H -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35H&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 35I -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35I&doctype=Standard -URIDate 2020-01-01 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 35M -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35M&doctype=Standard -URIDate 2020-01-01 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 35N -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_35N&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_8_a&doctype=Standard -URIDate 2020-01-01 + Details
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