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Share-based Payment Arrangement (Tables)

12 Months Ended

Dec. 31, 2022

CHIEF Telecom Inc. (CHIEF) [Member]

Statement [LineItems]

Share-based Compensation Plan

a.CHIEF share-based compensation plan (“CHIEF Plan”) described as follows:

Effective Date		Grant Date		Stock Options Units				Exercise Price
								NT$
2015.11.17		2015.10.22			2,000.00			$34.40 (Original price$43.00)
2017.12.18		2017.12.19			950.00			$124.70 (Original price$147.00)
		2018.10.31			50.00			$130.30 (Original price$147.00)
2020.09.16		2020.11.13			200.00			$193.50 (Original price$206.00)

Outstanding Stock Options

Information about CHIEF’s outstanding stock options for the years ended December 31, 2020, 2021 and 2022 was as follows:


 

		Year Ended December 31, 2020
		Granted on October 22, 2015								Granted on December 19, 2017								Granted on October 31, 2018								Granted on November 13, 2020
		Number of Options				Weighted Average Exercise Price (NT$)				Number of Options				Weighted Average Exercise Price (NT$)				Number of Options				Weighted Average Exercise Price (NT$)				Number of Options				Weighted Average Exercise Price (NT$)
Employee stock options
Options outstanding at beginning of    the year			314.25			$	34.40				897.00			$	135.60				46.00			$	141.70				—			$	—
Options granted			—				—				—				—				—				—				200.00				206.00
Options exercised			(314.25	)			34.40				(448.50	)			135.60				(21.00	)			138.70				—				—
Options forfeited			—				—				(21.00	)			—				(4.00	)			—				—				—
Options outstanding at end of the    year			—				—				427.50				132.70				21.00				138.70				200.00				206.00
Options exercisable at end of the    year			—				—				213.75				132.70				—				—				—				—
Weighted average remaining    contractual life (years)			—								1.96								2.83								4.87

		Year Ended December 31, 2021
		Granted on December 19, 2017								Granted on October 31, 2018								Granted on November 13, 2020
		Number of Options				Weighted Average Exercise Price (NT$)				Number of Options				Weighted Average Exercise Price (NT$)				Number of Options				Weighted Average Exercise Price (NT$)
Employee stock options
Options outstanding at    beginning of the year			427.50			$	132.70				21.00			$	138.70				200.00			$	206.00
Options exercised			(213.75	)			132.70				(10.50	)			134.50				—				—
Options forfeited			(0.50	)			—				—				—				(6.00	)			—
Options outstanding at end    of the year			213.25				128.70				10.50				134.50				194.00				199.70
Options exercisable at end of    the year			213.25				128.70				—				—				—				—
Weighted average remaining    contractual life (years)			0.96								1.83								3.87

		Year Ended December 31, 2022
		Granted on December 19, 2017								Granted on October 31, 2018								Granted on November 13, 2020
		Number of Options				Weighted Average Exercise Price (NT$)				Number of Options				Weighted Average Exercise Price (NT$)				Number of Options				Weighted Average Exercise Price (NT$)
Employee stock options
Options outstanding at    beginning of the year			213.25			$	128.70				10.50			$	134.50				194.00			$	199.70
Options exercised			(213.25	)			124.70				(10.50	)			130.30				(51.00	)			193.50
Options forfeited			—				—				—				—				(0.75	)			—
Options outstanding at end of    the year			—				—				—				—				142.25				193.50
Options exercisable at end of    the year			—				—				—				—				0.50				193.50
Weighted average remaining    contractual life (years)			—								0.83								2.87

Assumptions used to Evaluate Options and Fair Value of Options

CHIEF used the fair value method to evaluate the options using the Black-Scholes model and binomial option pricing model and the related assumptions and the fair value of the options were as follows:

		Stock Options Granted on October 22, 2015				Stock Options Granted on December 19, 2017				Stock Options Granted on October 31,  2018				Stock Options Granted on November 13,  2020
Grant-date share price (NT$)		$	39.55			$	95.92			$	166.00			$	356.00
Exercise price (NT$)		$	43.00			$	147.00			$	147.00			$	206.00
Dividend yield			—				—				—				—
Risk-free interest rate			0.86	%			0.62	%			0.72	%			0.18	%
Expected life		5 years				5 years				5 years				5 years
Expected volatility			21.02	%			17.35	%			16.60	%			34.61	%
Weighted average fair value of grants (NT$)		$	4,863			$	2,318			$	33,540			$	173,893

Summary of Compensation Costs for Stock Options

The compensation costs for stock options for the years ended December 31, 2020, 2021 and 2022 were as follows:

		Year Ended December 31
		2020				2021				2022
		NT$				NT$				NT$
		(In Millions)
Granted on October 22, 2015		$	—			$	—			$	—
Granted on December 19, 2017			0.2				0.1				—
Granted on October 31, 2018			0.3				0.2				—
Granted on November 13, 2020			1.3				9.7				8.8
		$	1.8			$	10.0			$	8.8

CHT Security Co., Ltd. (CHTSC) [Member]

Statement [LineItems]

Outstanding Stock Options

Information about CHTSC’s outstanding stock options for the years ended December 31, 2020, 2021 and 2022 was as follows:

		Year Ended December 31, 2020
		Granted on December 20, 2019
		Number of Options				Weighted Average Exercise Price (NT$)
Employee stock options
Options outstanding at beginning of the year			4,500			$	19.085
Options forfeited			(172	)			—
Options outstanding at end of the year			4,328				19.085
Options exercisable at end of the year			1,082				19.085
Weighted average remaining contractual life (years)			3.97

		Year Ended December 31, 2021
		Granted on December 20, 2019							Granted on February 20, 2021
		Number of Options				Weighted Average Exercise Price (NT$)			Number of Options				Weighted Average Exercise Price (NT$)
Employee stock options
Options outstanding at beginning of the year			4,328			$	19.085			—			$	—
Options granted			—				—			3,500				19.085
Options exercised			(1,082	)			19.085			—				—
Options forfeited			(72	)			—			(176	)			—
Options outstanding at end of the year			3,174				19.085			3,324				19.085
Options exercisable at end of the year			1,058				19.085			—				—
Weighted average remaining contractual life (years)			2.97							4.14

		Year Ended December 31, 2022
		Granted on December 20, 2019							Granted on February 20, 2021
		Number of Options				Weighted Average Exercise Price (NT$)			Number of Options				Weighted Average Exercise Price (NT$)
Employee stock options
Options outstanding at beginning of the year			3,174			$	19.085			3,324			$	19.085
Options exercised			(2,049	)			19.085			(815	)			19.085
Options forfeited			(42	)			—			(166	)			—
Options outstanding at end of the year			1,083				19.085			2,343				19.085
Options exercisable at end of the year			31				19.085			7				19.085
Weighted average remaining contractual life (years)			1.97							3.14

Assumptions used to Evaluate Options and Fair Value of Options

CHTSC used the fair value method to evaluate the options using the Black-Scholes model and the related assumptions and the fair value of the options were as follows:

		Stock Options Granted on December 20, 2019			Stock Options Granted on February 20, 2021
Grant-date share price (NT$)		$	20.17		$	23.76
Exercise price (NT$)		$	19.085		$	19.085
Dividend yield			12.49	%		15.18	%
Risk-free interest rate			0.54	%		0.25	%
Expected life		5 years			5 years
Expected volatility			42.41	%		47.35	%
Weighted average fair value of grants (NT$)		$	2,470		$	3,350

Summary of Compensation Costs for Stock Options

The compensation costs for stock options for the years ended December 31, 2020, 2021 and 2022 were as follows:

		Year Ended December 31
		2020				2021				2022
		NT$				NT$				NT$
		(In Millions)
Granted on December 20, 2019		$	5.7			$	2.9			$	1.6
Granted on February 20, 2021			—				5.5				3.5
		$	5.7			$	8.4			$	5.1

IISI Plan [Member]

Statement [LineItems]

Outstanding Stock Options

Information about IISI’s outstanding stock options for the years ended December 31, 2020, 2021 was as follows:

		Year Ended December 31, 2020
		Granted in August 2013								Granted in January 2014
		Number of Options				Weighted Average Exercise Price (NT$)				Number of Options				Weighted Average Exercise Price (NT$)
Employee stock options
Options outstanding at beginning of the year			—			$	—				—			$	—
Options outstanding upon the date of business    combination			1,022.96				14.00				580.00				14.00
Options exercised			(432.50	)			14.00				(50.00	)			14.00
Options forfeited			(590.46	)			—				—				—
Options outstanding at end of the year			—				—				530.00				14.00
Options exercisable at end of the year			—				—				530.00				14.00
Weighted average remaining contractual life (years)			—								0.04

		Year Ended December 31, 2021
		Granted in January 2014
		Number of Options				Weighted Average Exercise Price (NT$)
Employee stock options
Options outstanding at beginning of the year			530.00			$	14.00
Options exercised			(261.00	)			14.00
Options forfeited			(269.00	)			—
Options outstanding at end of the year			—				—
Options exercisable at end of the year			—				—
Weighted average remaining contractual life (years)			—

Assumptions used to Evaluate Options and Fair Value of Options

IISI used the fair value method to evaluate the options using the Black-Scholes model and the related assumptions and the fair value of the options were as follows:

		Stock Options Granted in August 2013				Stock Options Granted in January 2014
Grant-date share price (NT$)		$	12.51			$	14.51
Exercise price (NT$)		$	14.00			$	14.00
Dividend yield			6	%			6	%
Risk-free interest rate		1.20%-1.39%				1.16%-1.32%
Expected life		4.5-5.5 years				4.5-5.5 years
Expected volatility		36.01%-36.62%				35.28%-35.97%
Weighted average fair value of grants (NT$)		$	1,670			$	2,345

C L P T Plan

Statement [LineItems]

Outstanding Stock Options

Information about CLPT’s outstanding stock options for the year ended December 31, 2021 and 2022 was as follows:

		Year Ended December 31, 2021
		Granted on February 26, 2021
		Number of Options				Weighted Average Exercise Price (NT$)
Employee stock options
Options outstanding at beginning of the year			—			$	—
Options granted			690				16.87
Options forfeited			(140	)			—
Options outstanding at end of the year			550				15.90
Options exercisable at end of the year			—				—
Weighted average remaining contractual life (years)			3.16

		Year Ended December 31, 2022
		Granted on February 26, 2021							Granted on May 31, 2022
		Number of Options				Weighted Average Exercise Price (NT$)			Number of Options				Weighted Average Exercise Price (NT$)
Employee stock options
Options outstanding at beginning of the year			550			$	15.90			—			$	—
Options granted			—				—			600				16.87
Options forfeited			(40	)			—			(160	)			—
Options outstanding at end of the year			510				15.90			440				16.87
Options exercisable at end of the year			—				—			—				—
Weighted average remaining contractual life (years)			2.16							3.41

Assumptions used to Evaluate Options and Fair Value of Options

CLPT used the fair value method to evaluate the options using the Black-Scholes model and the related assumptions and the fair value of the options were as follows:

		Stock Options Granted on February 26, 2021			Stock Options Granted on May 31, 2022
Grant-date share price (NT$)		$	17.63		$	18.66
Exercise price (NT$)		$	16.87		$	16.87
Dividend yield			—			—
Risk-free interest rate			0.31	%		0.98	%
Expected life		4 years			4 years
Expected volatility			35.22	%		35.76	%
Weighted average fair value of grants (NT$)		$	4,750		$	5,665

Summary of Compensation Costs for Stock Options

The compensation costs for stock options for the years ended December 31, 2021 and 2022 were as follows:

		Year Ended December 31
		2021				2022
		NT$				NT$
		(In Millions)
Granted on February 26, 2021		$	0.9			$	0.9
Granted on May 31, 2022			—				0.6
		$	0.9			$	1.5

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