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Revenue
12 Months Ended
Dec. 31, 2021
Text block [abstract]  
Revenue
25.
Revenue
 
    
Year ended December 31,
 
    
2019
    
2020
    
2021
 
    
NT$000
    
NT$000
    
NT$000
 
Revenue from contracts with customers
  
 
20,337,881
 
  
 
23,011,381
 
  
 
27,400,035
 
    
 
 
    
 
 
    
 
 
 
 
  a)
The Group is primarily engaged in the assembly and testing services on high-integration and high-precision integrated circuits, and recognized revenue based on the progress towards completion of performance obligation during the service period. Information on revenue disaggregation is provided in Note 44.
 
  b)
Contract assets and liabilities
The Group has recognized the following contract assets and liabilities in relation to revenue from contracts with customers:
 
    
January 1,
2020
    
December 31,

2020
    
December 31,
2021
 
    
NT$000
    
NT$000
    
NT$000
 
Contract assets
  
 
377,869
 
  
 
389,016
 
  
 
400,255
 
    
 
 
    
 
 
    
 
 
 
Contract liabilities (Advance payments)
  
 
1,231
 
  
 
—  
 
  
 
—  
 
    
 
 
    
 
 
    
 
 
 
 
  c)
The information relating to loss allowance for contract assets is provided in Note 43 a).
 
  d)
Revenue recognized for the years ended December 31, 2020 and 2021, amounted to NT$565 thousand and nil, respectively, was related to carried forward contract liabilities for performance obligations not satisfied in prior year.
 
  e)
All of the service contracts are for periods of one year or less. As permitted under IFRS 15, “Revenue from Contracts with Customers”, the transaction price allocated to these unsatisfied contracts is not disclosed.