XML 49 R28.htm IDEA: XBRL DOCUMENT v3.24.1.u1

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.

X

- Definition

The entire disclosure for revenue.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_DisclosureOfRevenueExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_ReceivablesFromContractsWithCustomersAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration