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Revenue | 12 Months Ended
--- | ---
Dec. 31, 2023
Receivables from contracts with customers [abstract] |
Revenue | 23. Revenue
|  | Year ended December 31,
|  | 2021 |  | 2022 |  | 2023
|  | NT$000 |  | NT$000 |  | NT$000
Revenue from contracts with customers |  | 27,400,035 |  | 23,517,064 |  | 21,356,228
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 42. b) Contract assets The Group has recognized the following contract assets in relation to revenue from contracts with customers:
|  | January 1, 2022 |  | December 31, 2022 |  | December 31, 2023
|  | NT$000 |  | NT$000 |  | NT$000
Contract assets |  | 400,255 |  | 381,358 |  | 383,883
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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