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Other Assets | 12 Months Ended
--- | ---
Dec. 31, 2023
Miscellaneous assets [abstract] |
Other Assets | 20. OTHER ASSETS
|  | December 31 |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Spare parts |  | $ | 3,380 |  |  | $ | 2,233 |
Refundable deposits |  |  | 1,964 |  |  |  | 1,995 |
Other financial assets |  |  | 1,000 |  |  |  | 1,000 |
Others |  |  | 1,916 |  |  |  | 2,223 |
|  | $ | 8,260 |  |  | $ | 7,451 |
Current |  |  |  |  |  |
Spare parts |  | $ | 3,380 |  |  | $ | 2,233 |
Others |  |  | 175 |  |  |  | 589 |
|  | $ | 3,555 |  |  | $ | 2,822 |
Noncurrent |  |  |  |  |  |
Refundable deposits |  | $ | 1,964 |  |  | $ | 1,995 |
Other financial assets |  |  | 1,000 |  |  |  | 1,000 |
Others |  |  | 1,741 |  |  |  | 1,634 |
|  | $ | 4,705 |  |  | $ | 4,629 |
Other financial assets - noncurrent was Piping Fund. As part of the government’s effort to upgrade the existing telecommunications infrastructure, Chunghwa and other public utility companies were required by the ROC government to contribute to a Piping Fund administered by the Taipei City Government. This fund was used to finance various telecommunications infrastructure projects. Net assets of this fund will be returned proportionately after the project is completed.

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- Definition The disclosure of other assets. [Refer: Other assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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