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Notes and Accounts Receivable, Net (Tables)

12 Months Ended

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

X

- Definition

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

+ References

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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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Disclosure of Trade notes and accounts receivable, net.

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