XML 49 R31.htm IDEA: XBRL DOCUMENT
v3.25.1

Revenue | 12 Months Ended
--- | ---
Dec. 31, 2024
Receivables from contracts with customers [abstract] |
Revenue | 24. Revenue
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
Revenue from contracts with customers |  | 23,517,064 |  | 21,356,228 |  | 22,695,909
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 41. b) Contract assets The Group has recognized the following contract assets in relation to revenue from contracts with customers:
|  | January 1, 2023 |  | December 31, 2023 |  | December 31, 2024
|  | NT$000 |  | NT$000 |  | NT$000
Contract assets |  | 381,358 |  | 383,883 |  | 397,747
c) The information relating to loss allowance for contract assets is provided in Note 40 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 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfRevenueExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022: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