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Related Parties Transactions (Tables)

12 Months Ended

Dec. 31, 2021

Related Party Transactions [Abstract]

Summary of Related Parties

a. The Company engages in business transactions with the following related parties:

Company		Relationship
Taiwan International Standard Electronics Co., Ltd.		Associate
So-net Entertainment Taiwan Limited		Associate
KKBOX Taiwan Co., Ltd.		Associate
KingwayTek Technology Co., Ltd.		Associate
UUPON Inc.		Associate (Note 1)
Taiwan International Ports Logistics Corporation		Associate
International Integrated Systems, Inc.		Subsidiary (Note 2)
Senao Networks, Inc.		Associate
EnRack Tech. Co., Ltd.		Subsidiary of the Company’s associate, Senao Networks, Inc.
Emplus Technologies, Inc.		Subsidiary of the Company’s associate, Senao Networks, Inc.
ST-2 Satellite Ventures Pte., Ltd.		Associate
CHT Infinity Singapore Pte. Ltd.		Associate
Viettel-CHT Co., Ltd.		Associate
Click Force Co., Ltd.		Associate
Alliance Digital Tech Co., Ltd.		Associate (Note 3)
Chunghwa PChome Fund I Co., Ltd.		Associate
Cornerstone Ventures Co., Ltd.		Associate
Next Commercial Bank Co., Ltd.		Associate
WiAdvance Technology Corporation		Associate
AgriTalk Technology Inc.		Associate (Note 4)
Imedtac Co., Ltd.		Associate (Note 4)
Chunghwa SEA Holdings		Joint venture
Other related parties
Chunghwa Telecom Foundation		A nonprofit organization of which the funds donated by Chunghwa exceeds one third of its total funds
Senao Technical and Cultural Foundation		A nonprofit organization of which the funds donated by SENAO exceeds one third of its total funds
Sochamp Technology Co., Ltd.		Investor of significant influence over CHST
E-Life Mall Co., Ltd.		One of the directors of E-Life Mall and a director of SENAO are members of an immediate family
Engenius Technologies Co., Ltd.		Chairman of Engenius Technologies Co., Ltd. is a member of SENAO’s management
Cheng Keng Investment Co., Ltd.		Chairman of Cheng Keng Investment Co., Ltd. and SENAO’s chief executive officer are members of an immediate family
Cheng Feng Investment Co., Ltd.		Chairman of Cheng Feng Investment Co., Ltd. and SENAO’s chief executive officer are members of an immediate family
All Oriented Investment Co., Ltd.		Chairman of All Oriented Investment Co., Ltd. and SENAO’s chief executive officer are members of an immediate family

(Continued)

Company		Relationship
Hwa Shun Investment Co., Ltd.		Chairman of Hwa Shun Investment Co., Ltd. and SENAO’s chief executive officer are members of an immediate family
Yu Yu Investment Co., Ltd.		Chairman of Yu Yu Investment Co., Ltd. and SENAO’s chief executive officer are members of an immediate family
Divine Fine Foods & Wine Inc.		Chairman of Divine Fine Foods & Wine Inc. and SENAO’s chief executive officer are members of an immediate family (Note 5)
United Daily News Co., Ltd.		Investor of significant influence over SFD
Shenzhen Century Communication Co., Ltd.		Investor of significant influence over SCT
Advantech Co., Ltd.		Investor of significant influence over IISI
Chunghwa Post Co., Ltd.		Government-related entity as Chunghwa Telecom

Note 1: UUPON was previously an associate.  As the Company did not participate in the capital increase of UUPON in October 2020; therefore, the Company lost its significant influence over UUPON.  Since then, UUPON was no longer a related party of the Company.  Please refer to Note 15.

Note 2:  IISI was an associate and has become a subsidiary starting from July 1, 2020 (“acquisition date”).  Please refer to Note 14(c).  All transactions within the Company were eliminated upon consolidation since the acquisition date.

Note 3: ADT completed its liquidation in August 2021.  Please refer to Note 15.

Note 4: ATT and IME were previously treated as financial assets at FVOCI.  As the Company acquired seats in the Board of Directors of each company and has significant influence over ATT and IME in July and August 2021, respectively, these investments are reclassified as associates.  Please refer to Note 15.

Note 5: Divine Fine Foods & Wine Inc. replaced its responsible persons in October 2021. Since then, Divine Fine Foods & Wine Inc. is no longer a related party of the Company.

1) Operating transactions

		Revenues
		Year Ended December 31
		2019				2020				2021
		NT$				NT$				NT$
		(In Millions)
Associates		$	274			$	1,508			$	499
Others			76				66				55
		$	350			$	1,574			$	554

		Operating Costs and Expenses
		Year Ended December 31
		2019				2020				2021
		NT$				NT$				NT$
		(In Millions)
Associates		$	964			$	715			$	853
Others			76				68				74
		$	1,040			$	783			$	927

2) Non-operating transactions

		Non-operating Income and Expenses
		Year Ended December 31
		2019				2020				2021
		NT$				NT$				NT$
						(In Millions)
Associates		$	41			$	37			$	38
Others			4				3				3
		$	45			$	40			$	41

3) Receivables

		December 31
		2020				2021
		NT$				NT$
		(In Millions)
Associates		$	229			$	35
Others			1				6
		$	230			$	41

4) Contract liabilities-current

		December 31
		2020				2021
		NT$				NT$
		(In Millions)
Associates		$	183			$	—

5) Payables

		December 31
		2020				2021
		NT$				NT$
		(In Millions)
Associates		$	643			$	386
Others			3				6
		$	646			$	392

6) Customers’ deposits

		December 31
		2020				2021
		NT$				NT$
		(In Millions)
Associates		$	5			$	16

7) Acquisition of property, plant and equipment

		Year Ended December 31
		2019				2020				2021
		NT$				NT$				NT$
		(In Millions)
Associates		$	242			$	375			$	398

8) Disposal of property, plant and equipment and investment properties to Chunghwa Post Co., Ltd.

		Proceeds
		Year Ended December 31
		2019				2020				2021
		NT$				NT$				NT$
		(In Millions)
Associates		$	—			$	—			$	10
Others (Chunghwa Post Co., Ltd.)			—				386				—
		$	—			$	386			$	10

		Gain on Disposal
		Year Ended December 31
		2019				2020				2021
		NT$				NT$				NT$
		(In Millions)
Associates		$	—			$	—			$	2
Others (Chunghwa Post Co., Ltd.)			—				310				—
		$	—			$	310			$	2

Summary of Lease Liabilities

The lease liabilities of ST-2 Satellite Ventures Pte., Ltd. as of December 31, 2020 and 2021 were as follows:

		December 31
		2020				2021
		NT$				NT$
		(In Millions)
Lease liabilities - current		$	182			$	173
Lease liabilities - noncurrent			817				1,741
		$	999			$	1,914

Compensation of Directors and Other Key Management Personnel

The compensation of directors and other key management personnel for the years ended December 31, 2019, 2020 and 2021 were as follows:

		Year Ended December 31
		2019				2020				2021
		NT$				NT$				NT$
						(In Millions)
Short-term employee benefits		$	263			$	290			$	321
Post-employment benefits			9				11				7
Share-based payment			—				—				2
		$	272			$	301			$	330

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