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Notes and Accounts Receivable, Net (Tables)

12 Months Ended

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

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 Expired 2023-01-01
-Name IFRS
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-IssueDate 2023-01-01
-Paragraph 37
-Subparagraph a
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-URIDate 2023-03-23

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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
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard
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- Definition

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.

+ References

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