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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

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		2020				2021				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			b)
		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			56				56			c)
		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
		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

(Continued)

Percentage of Ownership interests

December 31

Name of Investor

Name of Investee

Main Businesses and Products

2020

2021

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

77

d)

International Integrated      Systems, Inc. (“IISI”)

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

51

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

96

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

Senyoung Insurance      Agent Co., Ltd.

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

Life insurance services

100

100

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

h)

Chunghwa Investment      Co., Ltd.

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

Production and sale of semiconductor      testing components and printed      circuit board

34

34

i)

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

j)

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

k)

Senao International      (Samoa) Holding Ltd.

Senao International HK      Limited (“SIHK”)

International investment

100

100

l)

(Continued)

Percentage of Ownership interests

December 31

Name of Investor

Name of Investee

Main Businesses and Products

2020

2021

Note

Senao International HK      Limited

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

Sale of information and communication      technologies products

100

—

m)

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

n)

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

o)

International Integrated      Systems, Inc.

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

Investment

100

100

p)

IISI Investment Co., Ltd.      (“IICL”)

Investment

100

100

p)

Unitronics Technology Corp.      (“UTC”)

Development and maintenance of      information system

99.96

99.96

p)

Infoexplorer      International Co.,      Ltd.

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

Investment and technical consulting service

100

100

p)

IISI Investment Co.,      Ltd.

Leading Tech Co., Ltd.      (“LTCL”)

Investment

100

100

p)

Leading Tech Co., Ltd.

Leading Systems Co., Ltd.      (“LSCL”)

Investment

100

100

p)

Leading Systems Co.,      Ltd.

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

Development and maintenance of      information system

100

—

p) q)

International Integrated      Systems Inc.      (Shanghai)

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

Development and maintenance of      information system

—

—

p) r)

(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) DHT reduced and returned its capital to its stakeholders in March 2021.  The Company’s ownership interest in DHT remained the same

c) CHIEF issued new shares in March 2020, December 2020, March 2021 and December 2021 as its employees exercised options.  Therefore, the Company’s ownership interest in CHIEF decreased to 59.08% and 58.89% as of December 31, 2020 and 2021, respectively.

d) CHTSC issued new shares in February 2021 as its employees exercised options.  Therefore, the Company’s ownership interest in CHTSC decreased to 77.46% as of December 31, 2021.

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 and January 2021 as its employees exercised options; therefore, the Company’s ownership interest in IISI decreased to 51.20% and 51.02% as of December 31, 2020 and 2021, respectively.

f) SIS reduced and returned its capital to its stakeholders in November 2020 and July 2021.  SIS reduced 8.14% and 48.15% of its capital to offset accumulated deficits in February and October 2021, respectively.  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) 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.

i) 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.

j) CHPT increased its investment in CHPT (US) proportionally in August 2021 and the Company’s ownership interest in CHPT (US) remained the same.

k) CHPT increased its investment in CHPT (International) proportionally in April 2021 and the Company’s ownership interest in CHPT (International) remained the same.

l) SIHK reduced and returned its capital to its stakeholders in November 2020 and May 2021.  SIHK reduced 8.15% and 47.79% of its capital to offset accumulated deficits in January and August 2021, respectively.  The Company’s ownership interest in SIHK remained the same.

m) SITS completed its liquidation in April 2021.

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

o) CHPT (International) increased its investment in SZPT proportionally in July 2021.  The Company’s ownership interest in SZPT remained the same.

p) It is a subsidiary of IISI.

q) IISS completed its liquidation in August 2021

r) HSMC completed its liquidation in December 2020.

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- References

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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 2021-01-01
-Paragraph 17
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2021-en-r&anchor=para_17_b&doctype=Standard
-URIDate 2021-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 27
-IssueDate 2021-01-01
-Paragraph 16
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2021-en-r&anchor=para_16_b&doctype=Standard
-URIDate 2021-03-24

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2021-01-01
-Paragraph B4
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B4_a&doctype=Appendix&subtype=B
-URIDate 2021-03-24

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