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Segment Information | 12 Months Ended
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Dec. 31, 2023
Disclosure of operating segments [abstract] |
Segment Information | 42. SEGMENT INFORMATION In response to changes in the operating environment and new business challenges, the Company launched its organizational transformation and redesigned the operational decision-making processes and the performance assessment under the new structure. The aforementioned organizational transformation was effective from January 1, 2022. The Company redefined the reportable segments as "Consumer Business", "Enterprise Business", "International Business" and "Others" and restated the corresponding items of segment information for the comparative period. The reportable segments are managed separately because each segment represents a strategic business unit that serves different customers. Segment information is provided to the chief operating decision maker who allocates resources and assesses segment performance. The Company’s measure of segment performance is mainly based on revenues and income before income tax. Some operating segments have been aggregated into a single operating segment taking into account the following factors: (a) the type or class of customer for the telecommunications products and services are similar; (b) the nature of the telecommunications products and services are similar; and (c) the methods used to provide the services to the customers are similar. The accounting policies of the operating segments are the same as those described in Note 3. a. Segment revenues and operating results Analysis by reportable segment of revenues and operating results of continuing operations are as follows:
|  | Consumer Business |  |  | Enterprise Business |  |  | International Business |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Year ended December 31, 2021 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
From external customers |  | $ | 129,912 |  |  | $ | 69,258 |  |  | $ | 6,122 |  |  | $ | 5,186 |  |  | $ | 210,478 |
Intersegment revenues |  |  | 2,857 |  |  |  | 1,693 |  |  |  | 961 |  |  |  | 340 |  |  |  | 5,851 |
Segment revenues |  | $ | 132,769 |  |  | $ | 70,951 |  |  | $ | 7,083 |  |  | $ | 5,526 |  |  |  | 216,329 |
Intersegment elimination |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (5,851 | )
Consolidated revenues |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 210,478 |
Segment income before income tax |  | $ | 27,528 |  |  | $ | 15,094 |  |  | $ | 1,246 |  |  | $ | 2,199 |  |  | $ | 46,067 |
Year ended December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
From external customers |  | $ | 132,063 |  |  | $ | 72,152 |  |  | $ | 7,189 |  |  | $ | 5,335 |  |  | $ | 216,739 |
Intersegment revenues |  |  | 2,166 |  |  |  | 952 |  |  |  | 864 |  |  |  | 348 |  |  |  | 4,330 |
Segment revenues |  | $ | 134,229 |  |  | $ | 73,104 |  |  | $ | 8,053 |  |  | $ | 5,683 |  |  |  | 221,069 |
Intersegment elimination |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (4,330 | )
Consolidated revenues |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 216,739 |
Segment income before income tax |  | $ | 28,505 |  |  | $ | 15,607 |  |  | $ | 1,694 |  |  | $ | 1,398 |  |  | $ | 47,204 |
Year ended December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
From external customers |  | $ | 137,093 |  |  | $ | 73,005 |  |  | $ | 9,188 |  |  | $ | 3,913 |  |  | $ | 223,199 |
Intersegment revenues |  |  | 2,626 |  |  |  | 1,014 |  |  |  | 995 |  |  |  | 406 |  |  |  | 5,041 |
Segment revenues |  | $ | 139,719 |  |  | $ | 74,019 |  |  | $ | 10,183 |  |  | $ | 4,319 |  |  |  | 228,240 |
Intersegment elimination |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (5,041 | )
Consolidated revenues |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 223,199 |
Segment income before income tax |  | $ | 28,907 |  |  | $ | 14,363 |  |  | $ | 2,141 |  |  | $ | 1,597 |  |  | $ | 47,008 |
b. Other segment information Other information reviewed by the chief operating decision maker or regularly provided to the chief operating decision maker was as follows: For the year ended December 31, 2021
|  | Consumer Business |  |  | Enterprise Business |  |  | International Business |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Share of profits of associates and joint ventures accounted for using equity method |  | $ | (48 | ) |  | $ | 11 |  |  | $ | 272 |  |  | $ | 186 |  |  | $ | 421 |
Interest income |  | $ | 7 |  |  | $ | 16 |  |  | $ | 5 |  |  | $ | 67 |  |  | $ | 95 |
Interest expenses |  | $ | 131 |  |  | $ | 66 |  |  | $ | 7 |  |  | $ | 14 |  |  | $ | 218 |
Depreciation and amortization |  | $ | 27,953 |  |  | $ | 9,700 |  |  | $ | 865 |  |  | $ | 698 |  |  | $ | 39,216 |
Impairment loss on right-of-use assets |  | $ | 5 |  |  | $ | 382 |  |  | $ | 33 |  |  | $ | — |  |  | $ | 420 |
Reversal of impairment loss on investment properties |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 83 |  |  | $ | 83 |
Impairment loss on intangible assets |  | $ | 29 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 29 |
For the year ended December 31, 2022
|  | Consumer Business |  |  | Enterprise Business |  |  | International Business |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Share of profits of associates and joint ventures accounted for using equity method |  | $ | (43 | ) |  | $ | 23 |  |  | $ | 315 |  |  | $ | 147 |  |  | $ | 442 |
Interest income |  | $ | 11 |  |  | $ | 28 |  |  | $ | 8 |  |  | $ | 202 |  |  | $ | 249 |
Interest expenses |  | $ | 151 |  |  | $ | 83 |  |  | $ | 7 |  |  | $ | 22 |  |  | $ | 263 |
Depreciation and amortization |  | $ | 28,703 |  |  | $ | 9,714 |  |  | $ | 1,114 |  |  | $ | 739 |  |  | $ | 40,270 |
Reversal of impairment loss on investment properties |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 107 |  |  | $ | 107 |
Impairment loss on intangible assets |  | $ | 9 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 9 |
For the year ended December 31, 2023
|  | Consumer Business |  |  | Enterprise Business |  |  | International Business |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Share of profits of associates and joint ventures accounted for using equity method |  | $ | (129 | ) |  | $ | 29 |  |  | $ | 283 |  |  | $ | 70 |  |  | $ | 253 |
Interest income |  | $ | 25 |  |  | $ | 58 |  |  | $ | 36 |  |  | $ | 499 |  |  | $ | 618 |
Interest expenses |  | $ | 185 |  |  | $ | 94 |  |  | $ | 8 |  |  | $ | 32 |  |  | $ | 319 |
Depreciation and amortization |  | $ | 28,699 |  |  | $ | 9,721 |  |  | $ | 1,354 |  |  | $ | 737 |  |  | $ | 40,511 |
Impairment loss on investment properties |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 336 |  |  | $ | 336 |
Impairment loss on property, plant and equipment |  | $ | 249 |  |  | $ | 50 |  |  | $ | — |  |  | $ | — |  |  | $ | 299 |
c. Main products and service revenues The following is an analysis of the Company’s revenue from its major products and services.
|  | Year Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Consumer Business |  |  |  |  |  |  |  |  |
Mobile services |  | $ | 49,043 |  |  | $ | 51,821 |  |  | $ | 55,138 |
Fixed-line services |  |  | 42,277 |  |  |  | 42,766 |  |  |  | 42,574 |
Sales |  |  | 36,145 |  |  |  | 35,172 |  |  |  | 36,816 |
Others |  |  | 2,447 |  |  |  | 2,304 |  |  |  | 2,565 |
|  |  | 129,912 |  |  |  | 132,063 |  |  |  | 137,093 |
Enterprise Business |  |  |  |  |  |  |  |  |
Fixed-line services |  |  | 34,712 |  |  |  | 34,537 |  |  |  | 33,967 |
ICT business |  |  | 22,299 |  |  |  | 24,248 |  |  |  | 24,697 |
Mobile services |  |  | 8,446 |  |  |  | 8,942 |  |  |  | 9,119 |
Others |  |  | 3,801 |  |  |  | 4,425 |  |  |  | 5,222 |
|  |  | 69,258 |  |  |  | 72,152 |  |  |  | 73,005 |
International Business |  |  |  |  |  |  |  |  |
Fixed-line services |  |  | 5,008 |  |  |  | 5,063 |  |  |  | 5,389 |
ICT business |  |  | 679 |  |  |  | 1,506 |  |  |  | 2,841 |
Others |  |  | 435 |  |  |  | 620 |  |  |  | 958 |
|  |  | 6,122 |  |  |  | 7,189 |  |  |  | 9,188 |
Others |  |  |  |  |  |  |  |  |
Sales |  |  | 4,335 |  |  |  | 4,553 |  |  |  | 3,034 |
Others |  |  | 851 |  |  |  | 782 |  |  |  | 879 |
|  |  | 5,186 |  |  |  | 5,335 |  |  |  | 3,913 |
|  | $ | 210,478 |  |  | $ | 216,739 |  |  | $ | 223,199 |
d. Geographic information The users of the Company’s services are mainly from Taiwan, ROC. The revenues it derived outside Taiwan are mainly revenues from international long distance telephone and leased line services. The geographic information for revenues was as follows:
|  | Year Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Taiwan, ROC |  | $ | 204,473 |  |  | $ | 209,727 |  |  | $ | 215,265 |
Overseas |  |  | 6,005 |  |  |  | 7,012 |  |  |  | 7,934 |
|  | $ | 210,478 |  |  | $ | 216,739 |  |  | $ | 223,199 |
The Company has long-lived assets in U.S., Singapore, Hong Kong, China, Vietnam, Japan, and Thailand for $3,212 million and $3,093 million as of December 31, 2022 and 2023, respectively, in the aforementioned areas, the other long-lived assets are located in Taiwan, ROC. e. Major customers As of December 31, 2021, 2022 and 2023, the Company did not have any single customer whose revenue exceeded 10% of the total revenues.

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