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Notes and Accounts Receivable, Net (Tables) | 12 Months Ended
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Dec. 31, 2023
Statement [LineItems] |
Summary of Notes and Accounts Receivable, Net |
|  | December 31, 2022 |  |  | December 31, 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
At amortized cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Notes and accounts receivable |  |  |  |  |  | $ | 222,761.9 |  |  |  |  |  |  |  |  |  |  | $ | 196,434.1 |  |  |  |  |
Less: Loss allowance |  |  |  |  |  |  | (331.6 | ) |  |  |  |  |  |  |  |  |  |  | (531.5 | ) |  |  |  |
|  |  |  |  |  |  | 222,430.3 |  |  |  |  |  |  |  |  |  |  |  | 195,902.6 |  |  |  |  |
At FVTOCI |  |  |  |  |  |  | 7,325.6 |  |  |  |  |  |  |  |  |  |  |  | 5,411.3 |  |  |  |  |
|  |  |  |  |  | $ | 229,755.9 |  |  |  |  |  |  |  |  |  |  | $ | 201,313.9 |  |  |  |  |
Movements of Allowance for Doubtful Receivables | Movements of the loss allowance for accounts receivable
|  | Years Ended December 31
|  | 2021 |  | 2022 |  | 2023
|  |  |  | NT$ |  |  |  |  |  |  | NT$ |  |  |  |  |  |  | NT$ |  |  |
|  |  |  | (In Millions) |  |  |  |  |  |  | (In Millions) |  |  |  |  |  |  | (In Millions) |  |  |
Balance, beginning of year |  |  |  | $ | 246.6 |  |  |  |  |  |  | $ | 347.0 |  |  |  |  |  |  | $ | 331.6 |  |  |
Provision (Reversal) |  |  |  |  | 100.4 |  |  |  |  |  |  |  | (15.5 | ) |  |  |  |  |  |  | 199.9 |  |  |
Effect of exchange rate changes |  |  |  |  | - |  |  |  |  |  |  |  | 0.1 |  |  |  |  |  |  |  | - |  |  |
Balance, end of year |  |  |  | $ | 347.0 |  |  |  |  |  |  | $ | 331.6 |  |  |  |  |  |  | $ | 531.5 |  |  |
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, 2022 |  | December 31, 2023
|  |  |  | NT$ |  |  |  |  |  |  | NT$ |  |  |
|  |  |  | (In Millions) |  |  |  |  |  |  | (In Millions) |  |  |
Not past due |  |  |  | $ | 205,053.1 |  |  |  |  |  |  | $ | 183,188.5 |  |  |
Past due |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Past due within 30 days |  |  |  |  | 24,516.3 |  |  |  |  |  |  |  | 18,641.1 |  |  |
Past due over 31 days |  |  |  |  | 518.1 |  |  |  |  |  |  |  | 15.8 |  |  |
Less: Loss allowance |  |  |  |  | (331.6 | ) |  |  |  |  |  |  | (531.5 | ) |  |
|  |  |  | $ | 229,755.9 |  |  |  |  |  |  | $ | 201,313.9 |  |  |

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