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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, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($)
--- | --- | --- | ---
Financial assets at fair value through profit or loss |  |  |
Financial assets mandatorily measured at fair value through profit or loss | $ 128,224 |  | $ 359,960
Financial assets at fair value through other comprehensive income |  |  |
Designation of equity instruments | 338,102 |  | 384,521
Financial assets at amortized cost |  |  |
Cash and cash equivalents | 9,896,604 | $ 322,050 | 5,906,176
Financial assets at amortized cost | 136,093 |  | 66,778
Notes receivable |  |  | 1,035
Accounts receivable | 4,381,563 | 142,582 | 6,344,246
Other receivables | 131,863 | 4,291 | 86,879
Refundable deposits | 21,771 | 708 | 21,278
Financial assets | 15,034,220 |  | 13,170,873
Financial liabilities at amortized cost |  |  |
Short-term bank loans |  |  | 731,751
Notes payable | 132 | 4 | 23
Accounts payable | 560,802 | 18,249 | 1,012,391
Other payables | 3,796,481 | 123,543 | 4,378,439
Long-term bank loans (including current portion) | 13,967,801 |  | 9,413,365
Lease liabilities (including current portion) | 920,402 |  | 851,251
Guarantee deposits | 21,600 | $ 703 | 21,625
Financial liabilities | $ 19,267,218 |  | $ 16,408,845

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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_45&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2022-03-24 -Paragraph B13 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2022-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 54 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_54_i&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of current trade receivables. [Refer: Trade receivables] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 78 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_78_b&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 68 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_68&doctype=Standard -URIDate 2022-03-24 + Details
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