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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

X

- Definition

The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

+ References

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- Definition

The disclosure of a maturity analysis for financial assets held for managing liquidity risk. [Refer: Financial assets; Liquidity risk [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-IssueDate 2024-01-01
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- Definition

Disclosure of Trade notes and accounts receivable, net.

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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.

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