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v3.22.1

Notes and Accounts Receivable, Net (Tables) | 12 Months Ended
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Dec. 31, 2021
Statement [LineItems] |
Summary of Notes and Accounts Receivable, Net |
|  | December 31, 2020 |  |  | December 31, 2021 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
At amortized cost |  |  |  |  |  |  |  |
Notes and accounts receivable |  | $ | 142,771.6 |  |  | $ | 193,733.2 |
Less: Loss allowance |  |  | (246.6 | ) |  |  | (347.0 | )
|  |  | 142,525.0 |  |  |  | 193,386.2 |
At FVTOCI |  |  | 2,955.3 |  |  |  | 4,199.9 |
|  | $ | 145,480.3 |  |  | $ | 197,586.1 |
Movements of Allowance for Doubtful Receivables | Movements of the loss allowance for accounts receivable
|  | Years Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  | $ | 7.3 |  |  | $ | 325.3 |  |  | $ | 246.6 |
Provision (Reversal) |  |  | 318.2 |  |  |  | (78.5 | ) |  |  | 100.4 |
Effect of exchange rate changes |  |  | (0.2 | ) |  |  | (0.2 | ) |  |  | — |
Balance, end of year |  | $ | 325.3 |  |  | $ | 246.6 |  |  | $ | 347.0 |
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 |  |  | December 31, 2021 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Not past due |  | $ | 140,933.6 |  |  | $ | 191,740.0 |
Past due |  |  |  |  |  |  |  |
Past due within 30 days |  |  | 4,784.4 |  |  |  | 6,186.8 |
Past due 31-60 days |  |  | 8.7 |  |  |  | 6.2 |
Past due 61-120 days |  |  | 0.1 |  |  |  | 0.1 |
Past due over 121 days |  |  | 0.1 |  |  |  | — |
Less: Loss allowance |  |  | (246.6 | ) |  |  | (347.0 | )
|  | $ | 145,480.3 |  |  | $ | 197,586.1 |

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