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v3.20.1

Notes and Accounts Receivable, Net (Tables) | 12 Months Ended
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Dec. 31, 2019
Statement [LineItems] |
Summary of Notes and Accounts Receivable, Net |
|  | December 31, 2018 |  |  | December 31, 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
At amortized cos t |  |  |  |  |  |  |  |
Notes and accounts receivable |  | $ | 125,025.6 |  |  | $ | 135,978.0 |
Less: Loss allowance |  |  | (7.3 | ) |  |  | (325.3 | )
|  |  | 125,018.3 |  |  |  | 135,652.7 |
At FVTOCI |  |  | 3,595.1 |  |  |  | 3,255.9 |
|  | $ | 128,613.4 |  |  | $ | 138,908.6 |
Movements of Allowance for Doubtful Receivables | Movements of the allowance for doubtful receivables
|  | Individually Assessed for Impairment |  |  | Collectively Assessed for Impairment |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance at January 1, 201 7 |  | $ | 1.8 |  |  | $ | 478.3 |  |  | $ | 480.1 |
Reversal/Write-off |  |  | (1.8 | ) |  |  | (6.3 | ) |  |  | (8.1 | )
Effect of exchange rate changes |  |  | — |  |  |  | (0.2 | ) |  |  | (0.2 | )
Balance at December 31, 2017 |  | $ | — |  |  | $ | 471.8 |  |  | $ | 471.8 |
Movements of the loss allowance for accounts receivable
|  | Years Ended December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  | $ | 227.0 |  |  | $ | 7.3 |
Provision (Reversal) |  |  | (219.7 | ) |  |  | 318.2 |
Effect of exchange rate changes |  |  | — |  |  |  | (0.2 | )
Balance, end of year |  | $ | 7.3 |  |  | $ | 325.3 |
Trade accounts and notes receivable [member] |
Statement [LineItems] |
Aging Analysis of Notes and Accounts Receivable, Net | Aging analysis of notes and accounts receivable
|  | December 31, 2018 |  |  | December 31, 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Not past due |  | $ | 113,126.5 |  |  | $ | 126,134.8 |
Past due |  |  |  |  |  |  |  |
Past due within 30 days |  |  | 15,006.5 |  |  |  | 13,082.1 |
Past due 31-60 days |  |  | 472.8 |  |  |  | 12.8 |
Past due 61-120 days |  |  | 9.5 |  |  |  | 1.0 |
Past due over 121 days |  |  | 5.4 |  |  |  | 3.2 |
Less: Loss allowance |  |  | (7.3 | ) |  |  | (325.3 | )
|  | $ | 128,613.4 |  |  | $ | 138,908.6 |

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