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Notes and Accounts Receivable, Net (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2024
Statement [LineItems] |
Summary of Notes and Accounts Receivable, Net |
|  | December 31, 2023 |  |  | December 31, 2024 |
|  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |
|  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |
At amortized cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Notes and accounts receivable |  |  |  |  |  | $ | 196,434.1 |  |  |  |  |  |  |  |  |  |  | $ | 265,223.7 |  |  |  |  |
Less: Loss allowance |  |  |  |  |  |  | (531.5 | ) |  |  |  |  |  |  |  |  |  |  | (453.0 | ) |  |  |  |
|  |  |  |  |  |  | 195,902.6 |  |  |  |  |  |  |  |  |  |  |  | 264,770.7 |  |  |  |  |
At FVTOCI |  |  |  |  |  |  | 5,411.3 |  |  |  |  |  |  |  |  |  |  |  | 5,912.5 |  |  |  |  |
|  |  |  |  |  | $ | 201,313.9 |  |  |  |  |  |  |  |  |  |  | $ | 270,683.2 |  |  |  |  |
Aging Analysis of Notes and Accounts Receivable, Net | Aging analysis of notes and accounts receivable
|  | December 31, 2023 |  | December 31, 2024
|  |  |  | NT$ |  |  |  |  |  |  | NT$ |  |  |
|  |  |  | (In Millions) |  |  |  |  |  |  | (In Millions) |  |  |
Not past due |  |  |  | $ | 183,188.5 |  |  |  |  |  |  | $ | 255,669.6 |  |  |
Past due |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Past due within 30 days |  |  |  |  | 18,641.1 |  |  |  |  |  |  |  | 15,464.1 |  |  |
Past due over 31 days |  |  |  |  | 15.8 |  |  |  |  |  |  |  | 2.5 |  |  |
Less: Loss allowance |  |  |  |  | (531.5 | ) |  |  |  |  |  |  | (453.0 | ) |  |
|  |  |  | $ | 201,313.9 |  |  |  |  |  |  | $ | 270,683.2 |  |  |
Movements of Allowance for Doubtful Receivables | Movements of the loss allowance for accounts receivable
|  | Years Ended December 31
|  | 2022 |  | 2023 |  | 2024
|  |  |  | NT$ |  |  |  |  |  |  | NT$ |  |  |  |  |  |  | NT$ |  |  |
|  |  |  | (In Millions) |  |  |  |  |  |  | (In Millions) |  |  |  |  |  |  | (In Millions) |  |  |
Balance, beginning of year |  |  |  | $ | 347.0 |  |  |  |  |  |  | $ | 331.6 |  |  |  |  |  |  | $ | 531.5 |  |  |
Provision (Reversal) |  |  |  |  | (15.5 | ) |  |  |  |  |  |  | 199.9 |  |  |  |  |  |  |  | (78.5 | ) |  |
Effect of exchange rate changes |  |  |  |  | 0.1 |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  | - |  |  |
Balance, end of year |  |  |  | $ | 331.6 |  |  |  |  |  |  | $ | 531.5 |  |  |  |  |  |  | $ | 453.0 |  |  |

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