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Accounts receivable | 12 Months Ended
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Dec. 31, 2022
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Accounts receivable | 9. Accounts receivable
|  | December 31, 2021 |  | December 31, 2022
|  | NT$000 |  | NT$000
Accounts receivable |  | 6,346,156 |  | 4,384,232
Less: Loss allowance |  | (1,910) |  | (2,669)
|  | 6,344,246 |  | 4,381,563
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 41 a). b) The aging analysis of accounts receivable based on past due date are as follows:
|  | December 31, 2021 |  | December 31, 2022
|  | NT$000 |  | NT$000
Current |  | 6,327,791 |  | 4,357,073
Within 1 month |  | 18,365 |  | 27,159
|  | 6,346,156 |  | 4,384,232
c) As of December 31, 2021 and 2022, accounts receivable were all from contracts with customers. And as of January 1, 2021, the balance of accounts receivable from contracts with customers was NT$5,364,156 thousand. d) Without taking into account of any collateral held or other credit enhancements, the amount that best reflects the Group’s 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 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 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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