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v3.23.1

Notes and Accounts Receivable, Net (Tables) | 12 Months Ended
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Dec. 31, 2022
Statement [LineItems] |
Summary of Notes and Accounts Receivable, Net |
|  | December 31, 2021 |  |  | December 31, 2022 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
At amortized cost |  |  |  |  |  |  |  |
Notes and accounts receivable |  | $ | 193,733.2 |  |  | $ | 222,761.9 |
Less: Loss allowance |  |  | (347.0 | ) |  |  | (331.6 | )
|  |  | 193,386.2 |  |  |  | 222,430.3 |
At FVTOCI |  |  | 4,199.9 |  |  |  | 7,325.6 |
|  | $ | 197,586.1 |  |  | $ | 229,755.9 |
Movements of Allowance for Doubtful Receivables | Movements of the loss allowance for accounts receivable
|  | Years Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  | $ | 325.3 |  |  | $ | 246.6 |  |  | $ | 347.0 |
Provision (Reversal) |  |  | (78.5 | ) |  |  | 100.4 |  |  |  | (15.5 | )
Effect of exchange rate changes |  |  | (0.2 | ) |  |  | — |  |  |  | 0.1 |
Balance, end of year |  | $ | 246.6 |  |  | $ | 347.0 |  |  | $ | 331.6 |
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, 2021 |  |  | December 31, 2022 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Not past due |  | $ | 191,740.0 |  |  | $ | 205,053.1 |
Past due |  |  |  |  |  |  |  |
Past due within 30 days |  |  | 6,186.8 |  |  |  | 24,516.3 |
Past due over 31 days |  |  | 6.3 |  |  |  | 518.1 |
Less: Loss allowance |  |  | (347.0 | ) |  |  | (331.6 | )
|  | $ | 197,586.1 |  |  | $ | 229,755.9 |

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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 -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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