XML 119 R52.htm IDEA: XBRL DOCUMENT v3.20.1

Notes and Accounts Receivable, Net (Tables)

12 Months Ended

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 cost
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, 2017		$	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

X

- Definition

Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2021-01-01
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- Definition

The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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-IssueDate 2019-01-01
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Disclosure of Trade notes and accounts receivable, net.

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