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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2020

Disclosure Of Significant Investments In Subsidiaries [Abstract]

Detail Information of Subsidiaries

The detail information of the subsidiaries at the end of reporting period was as follows:

						Percentage of Ownership interests
						December 31
Name of Investor		Name of Investee		Main Businesses and Products		2019				2020				Note
Chunghwa Telecom      Co., Ltd.		Senao International Co.,      Ltd. (“SENAO”)		Handset and peripherals retailer, sales      of CHT mobile phone plans as an      agent			28				28			a)
		Light Era Development      Co., Ltd. (“LED”)		Planning and development of real estate      and intelligent buildings, and      property management			100				100
		Donghwa Telecom Co.,      Ltd. (“DHT”)		International private leased circuit, IP      VPN service, and IP transit services			100				100
		Chunghwa Telecom      Singapore Pte., Ltd.      (“CHTS”)		International private leased circuit, IP      VPN service, and IP transit services			100				100
		Chunghwa System      Integration Co., Ltd.      (“CHSI”)		Providing system integration services      and telecommunications equipment			100				100
		Chunghwa Investment Co., Ltd. (“CHI”)		Investment			89				89
		CHIEF Telecom Inc.      (“CHIEF”)		Network integration, internet data      center (“IDC”), communications      integration and cloud application      services			57				56			b)
		CHYP Multimedia      Marketing &      Communications      Co., Ltd. (“CHYP”)		Digital information supply services and      advertisement services			100				100
		Prime Asia Investments      Group Ltd. (B.V.I.)      (“Prime Asia”)		Investment			100				100
		Spring House      Entertainment Tech.      Inc. (“SHE”)		Software design services, internet      contents production and play, and      motion picture production and      distribution			56				56			c)
		Chunghwa Telecom      Global, Inc.      (“CHTG”)		International private leased circuit,      internet services, and transit services			100				100
		Chunghwa Telecom      Vietnam Co., Ltd.      (“CHTV”)		Intelligent energy saving solutions,      international circuit, and information      and communication technology      (“ICT”) services			100				100
		Smartfun Digital Co., Ltd. (“SFD”)		Providing diversified family education      digital services			65				65
		Chunghwa Telecom      Japan Co., Ltd. (“CHTJ”)		International private leased circuit, IP      VPN service, and IP transit services			100				100
		Chunghwa Sochamp      Technology Inc.      (“CHST”)		Design, development and production of      Automatic License Plate      Recognition software and hardware			51				51
		Honghwa International      Co., Ltd. (“HHI”)		Telecommunications engineering, sales      agent of mobile phone plan      application and other business      services, etc.			100				100
		Chunghwa Leading      Photonics Tech Co.,      Ltd. (“CLPT”)		Production and sale of electronic      components and finished products			75				75
		Chunghwa Telecom      (Thailand) Co., Ltd.      (“CHTT”)		International private leased circuit, IP      VPN service, ICT and cloud VAS      services			100				100			d)

(Continued)

Percentage of Ownership interests

December 31

Name of Investor

Name of Investee

Main Businesses and Products

2019

2020

Note

CHT Security Co., Ltd. (“CHTSC”)

Computing equipment installation, wholesale of computing and business machinery equipment and software, management consulting services, data processing services, digital information supply services and internet identify services

80

80

International Integrated Systems, Inc. (“IISI”)

IT solution provider, IT application consultation, system integration and package solution

—

51

e)

Senao International Co., Ltd.

Senao International (Samoa) Holding Ltd. (“SIS”)

International investment

100

100

f)

Youth Co., Ltd. (“Youth”)

Sale of information and communication technologies products

93

96

g)

Aval Technologies Co., Ltd. (“Aval”)

Sale of information and communication technologies products

100

100

Senyoung Insurance Agent Co., Ltd. (“SENYOUNG”)

Property and liability insurance agency

100

100

Youth Co., Ltd.

ISPOT Co., Ltd. (“ISPOT”)

Sale of information and communication technologies products

100

100

Youyi Co., Ltd. (“Youyi”)

Maintenance of information and communication technologies products

100

100

Aval Technologies Co., Ltd.

Wiin Technology Co., Ltd. (“Wiin”)

Sale of information and communication technologies products

100

100

h)

Senyoung Insurance Agent Co., Ltd.

Senaolife Insurance Agent Co., Ltd. (“Senaolife”)

Life insurance services

100

100

i)

Light Era Development Co., Ltd.

Taoyuan Asia Silicon Valley Innovation Co., Ltd. (“TASVI”)

Development of real estate

—

—

j)

CHIEF Telecom Inc.

Unigate Telecom Inc. (“Unigate”)

Telecommunications and internet service

100

100

Chief International Corp. (“CIC”)

Telecommunications and internet service

100

100

Shanghai Chief Telecom Co., Ltd. (“SCT”)

Telecommunications and internet service

49

49

k)

Chunghwa Investment Co., Ltd.

Chunghwa Precision Test Tech. Co., Ltd. (“CHPT”)

Production and sale of semiconductor testing components and printed circuit board

34

34

l)

Chunghwa Precision Test Tech. Co., Ltd.

Chunghwa Precision Test Tech. USA Corporation (“CHPT (US)”)

Design and after-sale services of semiconductor testing components and printed circuit board

100

100

CHPT Japan Co., Ltd. (“CHPT (JP)”)

Related services of electronic parts, machinery processed products and printed circuit board

100

100

Chunghwa Precision Test Tech. International, Ltd. (“CHPT (International)”)

Wholesale and retail of electronic materials, and investment

100

100

Senao International (Samoa) Holding Ltd.

Senao International HK Limited (“SIHK”)

International investment

100

100

m)

(Continued)

Percentage of Ownership interests

December 31

Name of Investor

Name of Investee

Main Businesses and Products

2019

2020

Note

Senao International HK Limited

Senao Trading (Fujian) Co., Ltd. (“STF”)

Sale of information and communication technologies products

—

—

n)

Senao International Trading (Shanghai) Co., Ltd. (“SITS”)

Sale of information and communication technologies products

100

100

o)

Senao International Trading (Jiangsu) Co., Ltd. (“SITJ”)

Sale of information and communication technologies products

—

—

p)

Prime Asia Investments Group Ltd. (B.V.I.)

Chunghwa Hsingta Co., Ltd. (“CHC”)

Investment

100

100

Chunghwa Hsingta Co., Ltd.

Chunghwa Telecom (China) Co., Ltd. (“CTC”)

Integrated information and communication solution services for enterprise clients, and intelligent energy network service

100

100

q)

Chunghwa Precision Test Tech. International, Ltd.

Shanghai Taihua Electronic Technology Limited (“STET”)

Design of printed circuit board and related consultation service

100

100

Su Zhou Precision Test Tech. Ltd. (“SZPT”)

Assembly processed of circuit board, design of printed circuit board and related consultation service

100

100

r)

International Integrated Systems, Inc.

Infoexplorer International Co., Ltd.(“IESA”)

Investment

—

100

s)

IISI Investment Co., Ltd. (“IICL”)

Investment

—

100

s)

Unitronics Technology Corp. (“UTC”)

Development and maintenance of information system

—

99.96

s)

Infoexplorer International Co., Ltd.

International Integrated Systems (Hong Kong) Limited (“IEHK”)

Investment and technical consulting service

—

100

s)

IISI Investment Co., Ltd.

Leading Tech Co., Ltd. (“LTCL”)

Investment

—

100

s)

Leading Tech Co., Ltd.

Leading Systems Co., Ltd. (“LSCL”)

Investment

—

100

s)

Leading Systems Co., Ltd.

International Integrated Systems Inc. (Shanghai) (“IISS”)

Development and maintenance of information system

—

100

s)

International Integrated Systems Inc. (Shanghai)

Huiyu Shanghai Management Consultancy Co., Ltd. (“HSMC”)

Development and maintenance of information system

—

—

s) t)

(Concluded)

a) Chunghwa continues to control six out of eleven seats of the Board of Directors of SENAO through the support of large beneficial stockholders.  As a result, the Company treated SENAO as a subsidiary.

b) CHIEF issued new shares in March 2019, November 2019, March 2020 and December 2020 as its employees exercised options.  Therefore, the Company’s ownership interest in CHIEF decreased to 59.75% and 59.08% as of December 31, 2019 and 2020, respectively.

c) SHE reduced 19.72% of its capital to offset accumulated deficits in December 2019 and the Company’s ownership interest in SHE remained the same.

d) The Company increased its investment in CHTT proportionally in October 2019 and the Company’s ownership interest in CHTT remained the same.

e) Chunghwa obtained 20.38% ownership interest in IISI in July 2020 and Chunghwa’s ownership interest in IISI increased to 51.54% by considering the previously held ownership interest in IISI.  Chunghwa obtained over half of the seats of the Board of Directors of IISI; therefore, Chunghwa gained control over IISI and treated it as a subsidiary.  IISI issued new shares in September 2020 as its employees exercised options; therefore, the Company’s ownership interest in IISI decreased to 51.20% as of December 31, 2020.

f) SIS reduced and returned its capital to its stakeholders in November 2020.  The Company’s ownership interest in SIS remained the same.

g) SENAO subscribed for all the shares in the capital increase of Youth in April 2020.  Therefore, the Company’s ownership interest in Youth increased from 92.89% to 95.79%.

h) Aval invested 100% equity shares of Wiin Technology Co., Ltd. (“Wiin”) in September 2019.

i) SENYOUNG invested 100% equity shares of Senaolife Insurance Agent Co., Ltd. (“Senaolife”) in November 2019.

j) TASVI completed its liquidation in September 2019.

k) CHIEF has two out of three seats of the Board of Directors of SCT according to the mutual agreements among stockholders and gained control over SCT; hence, SCT is deemed as a subsidiary of the Company.

l) Though the Company’s ownership interest in CHPT is less than 50%, the management considered the absolute and relative size of ownership interest, and the dispersion of shares owned by the other stockholders and concluded that the Company has a sufficiently dominant voting interest to direct the relevant activities; hence, CHPT is deemed as a subsidiary of the Company.

m) SIHK reduced and returned its capital to its stakeholders in November 2020.  The Company’s ownership interest in SIHK remained the same.

n) STF completed its liquidation in May 2019.

o) SITS was approved to end and dissolve its business in December 2020.  The liquidation of SITS is still in process.

p) SITJ completed its liquidation in March 2019.

q) CTC was approved to end and dissolve its business in August 2020.  The liquidation of CTC is still in process.

r) CHPT (International) invested 100% equity shares of Su Zhou Precision Test Tech. Ltd. (“SZPT”) in October 2019.

s) It is a subsidiary of IISI.

t) HSMC completed its liquidation in December 2020.

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- Definition

The disclosure of subsidiaries. [Refer: Subsidiaries [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2020-01-01
-Paragraph 17
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2020-en-r&anchor=para_17_b&doctype=Standard
-URIDate 2020-01-01

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2020-01-01
-Paragraph 16
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2020-en-r&anchor=para_16_b&doctype=Standard
-URIDate 2020-01-01

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2020-01-01
-Paragraph B4
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2020-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B
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