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Net Income (Tables) | 12 Months Ended
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Dec. 31, 2023
Analysis of income and expense [abstract] |
Other Income and Expenses | a. Other income and expenses
|  | Year Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Loss on disposal of property, plant and equipment |  | $ | (3 | ) |  | $ | (5 | ) |  | $ | — |
Impairment loss on right-of-use assets |  |  | (420 | ) |  |  | — |  |  |  | — |
Impairment loss on property, plant and equipment |  |  | — |  |  |  | — |  |  |  | (299 | )
Reversal of impairment loss (impairment loss) on investment properties |  |  | 83 |  |  |  | 107 |  |  |  | (336 | )
Impairment loss on intangible assets |  |  | (29 | ) |  |  | (9 | ) |  |  | — |
|  | $ | (369 | ) |  | $ | 93 |  |  | $ | (635 | )
Other Income | b. Other income
|  | Year Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Dividend income |  | $ | 154 |  |  | $ | 157 |  |  | $ | 167 |
Rental income |  |  | 70 |  |  |  | 79 |  |  |  | 76 |
Others |  |  | 154 |  |  |  | 133 |  |  |  | 139 |
|  | $ | 378 |  |  | $ | 369 |  |  | $ | 382 |
Other Gains and Losses | c. Other gains and losses
|  | Year Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Valuation gain (loss) on financial assets and liabilities at fair value through profit or loss, net |  | $ | 243 |  |  | $ | (206 | ) |  | $ | (98 | )
Foreign currency exchange gain or loss, net |  |  | 230 |  |  |  | (185 | ) |  |  | (116 | )
Gain (loss) on disposal of investments accounted for using equity method, net |  |  | 4 |  |  |  | (14 | ) |  |  | 6 |
Gain on disposal of financial instruments, net |  |  | — |  |  |  | 1 |  |  |  | — |
Others |  |  | (16 | ) |  |  | (14 | ) |  |  | (71 | )
|  | $ | 461 |  |  | $ | (418 | ) |  | $ | (279 | )
Interest Expenses | d. Interest expenses
|  | Year Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Interest on bonds payable |  | $ | 132 |  |  | $ | 161 |  |  | $ | 168 |
Interest on lease liabilities |  |  | 69 |  |  |  | 75 |  |  |  | 105 |
Interest paid to financial institutions |  |  | 16 |  |  |  | 26 |  |  |  | 44 |
Others |  |  | 1 |  |  |  | 1 |  |  |  | 2 |
|  | $ | 218 |  |  | $ | 263 |  |  | $ | 319 |
Impairment Loss (Reversal of Impairment Loss) | e. Impairment loss (reversal of impairment loss)
|  | Year Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Contract assets |  | $ | — |  |  | $ | 1 |  |  | $ | 2 |
Trade notes and accounts receivable |  | $ | 123 |  |  | $ | 109 |  |  | $ | 128 |
Other receivables |  | $ | 20 |  |  | $ | 7 |  |  | $ | 22 |
Inventories |  | $ | 207 |  |  | $ | 34 |  |  | $ | 23 |
Right-of-use assets |  | $ | 420 |  |  | $ | — |  |  | $ | — |
Property, plant and equipment |  | $ | — |  |  | $ | — |  |  | $ | 299 |
Investment properties |  | $ | (83 | ) |  | $ | (107 | ) |  | $ | 336 |
Intangible assets |  | $ | 29 |  |  | $ | 9 |  |  | $ | — |
Depreciation and Amortization Expenses | f. Depreciation and amortization expenses
|  | Year Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Property, plant and equipment |  | $ | 27,805 |  |  | $ | 28,760 |  |  | $ | 28,839 |
Right-of-use assets |  |  | 3,985 |  |  |  | 3,982 |  |  |  | 4,072 |
Investment properties |  |  | 42 |  |  |  | 44 |  |  |  | 45 |
Intangible assets |  |  | 6,569 |  |  |  | 6,643 |  |  |  | 6,699 |
Incremental costs of obtaining contracts |  |  | 815 |  |  |  | 841 |  |  |  | 856 |
Total depreciation and amortization expenses |  | $ | 39,216 |  |  | $ | 40,270 |  |  | $ | 40,511 |
Depreciation expenses summarized by functions |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 30,021 |  |  | $ | 30,735 |  |  | $ | 30,874 |
Operating expenses |  |  | 1,811 |  |  |  | 2,051 |  |  |  | 2,082 |
|  | $ | 31,832 |  |  | $ | 32,786 |  |  | $ | 32,956 |
Amortization expenses summarized by functions |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 7,172 |  |  | $ | 7,286 |  |  | $ | 7,370 |
Marketing expenses |  |  | 93 |  |  |  | 77 |  |  |  | 70 |
General and administrative expenses |  |  | 75 |  |  |  | 71 |  |  |  | 68 |
Research and development expenses |  |  | 44 |  |  |  | 50 |  |  |  | 47 |
|  | $ | 7,384 |  |  | $ | 7,484 |  |  | $ | 7,555 |
Employee Benefit Expenses | g. Employee benefit expenses
|  | Year Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Post-employment benefit |  |  |  |  |  |  |  |  |
Defined contribution plans |  | $ | 784 |  |  | $ | 862 |  |  | $ | 963 |
Defined benefit plans |  |  | 1,216 |  |  |  | 1,048 |  |  |  | 935 |
|  |  | 2,000 |  |  |  | 1,910 |  |  |  | 1,898 |
Share-based payment |  |  |  |  |  |  |  |  |
Equity-settled share-based payment |  |  | 19 |  |  |  | 16 |  |  |  | 8 |
Other employee benefit (Note) |  |  | 42,654 |  |  |  | 43,746 |  |  |  | 44,305 |
Total employee benefit expenses |  | $ | 44,673 |  |  | $ | 45,672 |  |  | $ | 46,211 |
Summary by functions |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 22,734 |  |  | $ | 21,857 |  |  | $ | 21,858 |
Operating expenses |  |  | 21,939 |  |  |  | 23,815 |  |  |  | 24,353 |
|  | $ | 44,673 |  |  | $ | 45,672 |  |  | $ | 46,211 |
Note: Other employee benefit mainly includes salaries, compensation and labor and health insurance expenses, etc.
|  | 2021 |  |  | 2022 |
|  | Cash |  |  | Cash |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Compensation distributed to the employees |  | $ | 1,429 |  |  | $ | 1,498 |
Remuneration paid to the directors |  |  | 39 |  |  |  | 39 |
There was no difference between the initial accrual amounts recognized in 2021 and 2022 and the amounts proposed in the Board of Directors in 2022 and 2023 of the aforementioned compensation to employees and the remuneration to directors.

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