XML 54 R45.htm IDEA: XBRL DOCUMENT v3.21.2

Notes and Accounts Receivable, Net (Tables)

6 Months Ended

Jun. 30, 2021

Statement [LineItems]

Summary of Notes and Accounts Receivable, Net

		December 31,   2020				June 30,   2021
		NT$				NT$
		(In Millions)				(In Millions)
At amortized cost
Notes and accounts receivable		$	142,771.6			$	174,586.8
Less: Loss allowance			(246.6	)			(291.1	)
			142,525.0				174,295.7
At FVTOCI			2,955.3				3,179.8
		$	145,480.3			$	177,475.5

Movements of Allowance for Doubtful Receivables

Movements of the loss allowance for accounts receivable

		Six Months Ended June 30
		2020				2021
		NT$				NT$
		(In Millions)				(In Millions)
Balance, beginning of period		$	325.3			$	246.6
Provision			15.2				44.5
Effect of exchange rate changes			(0.3	)			—
Balance, end of period		$	340.2			$	291.1

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,   2020				June 30,   2021
		NT$				NT$
		(In Millions)				(In Millions)
Not past due		$	140,933.6			$	169,954.9
Past due
Past due within 30 days			4,784.4				7,811.4
Past due 31-60 days			8.7				0.2
Past due 61-120 days			0.1				0.1
Past due over 121 days			0.1				—
Less: Loss allowance			(246.6	)			(291.1	)
		$	145,480.3			$	177,475.5

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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X

- 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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-Number 1
-IssueDate 2020-01-01
-Paragraph 10
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Disclosure of Trade notes and accounts receivable, net.

+ References

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- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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