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Net Revenue | 12 Months Ended
--- | ---
Dec. 31, 2020
Text Block [Abstract] |
Net Revenue |
24. | NET REVENUE
| a. | Disaggregation of revenue from contracts with customers
|  | Years Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
Product |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Wafer |  | $ | 911,296.4 |  |  | $ | 927,317.3 |  |  | $ | 1,178,456.3 |
Others |  |  | 120,177.2 |  |  |  | 142,668.1 |  |  |  | 160,798.5 |
|  | $ | 1,031,473.6 |  |  | $ | 1,069,985.4 |  |  | $ | 1,339,254.8 |
|  | Years Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
Geography |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Taiwan |  | $ | 78,260.8 |  |  | $ | 84,255.2 |  |  | $ | 129,082.9 |
United States |  |  | 632,821.5 |  |  |  | 634,713.0 |  |  |  | 817,911.0 |
China |  |  | 175,794.2 |  |  |  | 208,101.4 |  |  |  | 233,783.3 |
Europe, the Middle East and Africa |  |  | 71,068.5 |  |  |  | 67,568.2 |  |  |  | 70,213.4 |
Japan |  |  | 58,125.9 |  |  |  | 57,468.6 |  |  |  | 63,299.2 |
Others |  |  | 15,402.7 |  |  |  | 17,879.0 |  |  |  | 24,965.0 |
|  | $ | 1,031,473.6 |  |  | $ | 1,069,985.4 |  |  | $ | 1,339,254.8 |
The Company categorized the net revenue mainly based on the countries where the customers are headquartered.
|  | Years Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
Platform |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Smartphone |  | $ | 466,452.3 |  |  | $ | 523,612.9 |  |  | $ | 645,303.6 |
High Performance Computing |  |  | 341,910.2 |  |  |  | 315,822.3 |  |  |  | 439,810.0 |
Internet of Things |  |  | 65,091.3 |  |  |  | 86,342.7 |  |  |  | 110,355.2 |
Automotive |  |  | 51,709.8 |  |  |  | 47,914.5 |  |  |  | 44,367.5 |
Digital Consumer Electronics |  |  | 58,470.2 |  |  |  | 53,733.4 |  |  |  | 54,555.7 |
Others |  |  | 47,839.8 |  |  |  | 42,559.6 |  |  |  | 44,862.8 |
|  | $ | 1,031,473.6 |  |  | $ | 1,069,985.4 |  |  | $ | 1,339,254.8 |
|  | Years Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
Resolution |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
5-nanometer |  | $ | — |  |  | $ | — |  |  | $ | 90,934.5 |
7-nanometer |  |  | 81,680.7 |  |  |  | 249,548.1 |  |  |  | 394,837.0 |
10-nanometer |  |  | 96,989.5 |  |  |  | 23,266.4 |  |  |  | 3,403.1 |
16-nanometer |  |  | 187,370.6 |  |  |  | 186,700.9 |  |  |  | 197,959.0 |
20-nanometer |  |  | 23,618.4 |  |  |  | 9,535.8 |  |  |  | 8,450.9 |
28-nanometer |  |  | 178,440.4 |  |  |  | 149,578.7 |  |  |  | 149,367.7 |
40/45-nanometer |  |  | 101,801.0 |  |  |  | 93,366.3 |  |  |  | 103,176.5 |
65-nanometer |  |  | 76,122.3 |  |  |  | 69,250.0 |  |  |  | 61,226.7 |
90-nanometer |  |  | 36,652.1 |  |  |  | 25,624.2 |  |  |  | 29,380.4 |
0.11/0.13 micron |  |  | 20,677.7 |  |  |  | 22,947.3 |  |  |  | 33,197.1 |
0.15/0.18 micron |  |  | 81,182.6 |  |  |  | 77,564.5 |  |  |  | 86,008.5 |
0.25 micron and above |  |  | 26,761.1 |  |  |  | 19,935.1 |  |  |  | 20,514.9 |
Wafer revenue |  | $ | 911,296.4 |  |  | $ | 927,317.3 |  |  | $ | 1,178,456.3 |
Starting the first qu a rter of 2019, the Company reported its net revenue breakdown by platform, instead of by application. The Company believes this change better represents the Company’s results.
| b. | Contract balances
|  | January 1, 2019 |  |  | December 31, 2019 |  |  | December 31, 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Contract liabilities (classified under accrued expenses and other current liabilities) |  | $ | 4,684.0 |  |  | $ | 6,784.3 |  |  | $ | 13,775.1 |
The changes in the contract liability balances primarily result from the timing difference between the satisfaction of performance obligation and the customer’s payment. The Company recognized revenue from the beginning balance of contract liability, which amounted to NT$31,770.0 million, NT$3,876.6 million and NT$4,737.9 million for the years ended December 31, 2018, 2019 and 2020, respectively.
| c. | Refund liabilities
Estimated sales returns and other allowances is made and adjusted based on historical experience and the consideration of varying contractual terms, which amounted to NT$55,406.0 million, NT$36,211.4 million and NT$40,453.1 million for the years ended December 31, 2018, 2019 and 2020, respectively. As of December 31, 2019 and 2020, the aforementioned refund liabilities amounted to NT$19,620.2 million and NT$33,194.8 million (classified under accrued expenses and other current liabilities), respectively.

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