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Revenue

12 Months Ended

Dec. 31, 2022

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Revenue

23.Revenue

		Year ended December 31,
		2020		2021		2022
		NT$000		NT$000		NT$000
Revenue from contracts with customers		23,011,381		27,400,035		23,517,064

a)The Group is primarily engaged in the assembly and testing services of 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 43.

b)Contract assets

The Group has recognized the following contract assets in relation to revenue from contracts with customers:

		January 1, 2021		December 31, 2021		December 31, 2022
		NT$000		NT$000		NT$000
Contract assets		389,016		400,255		381,358

c)The information relating to loss allowance for contract assets is provided in Note 41 a).

d)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.

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