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Revenue (Tables)
 12 Months Ended
Dec. 31, 2023
Revenue [abstract]  
Summary of Revenue

 

 

Year Ended December 31

 

 

 

2021

 

 

2022

 

 

2023

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Revenue from contracts with customers

 

$

208,412

 

 

$

214,498

 

 

$

220,190

 

Other revenues

 

 

 

 

 

 

 

 

 

Government grants income

 

 

1,037

 

 

 

1,030

 

 

 

1,704

 

Rental income

 

 

864

 

 

 

1,022

 

 

 

1,120

 

Others

 

 

165

 

 

 

189

 

 

 

185

 

 

 

 

2,066

 

 

 

2,241

 

 

 

3,009

 

Total

 

$

210,478

 

 

$

216,739

 

 

$

223,199

 
Summary of Contract Balances
b.
Contract balances

 

 

 

January 1,

 

 

December 31

 

 

 

2022

 

 

2022

 

 

2023

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Trade notes and accounts receivable (Note 10)

 

$

23,947

 

 

$

24,672

 

 

$

24,842

 

Contract assets

 

 

 

 

 

 

 

 

 

Products and service bundling

 

$

7,197

 

 

$

7,956

 

 

$

9,297

 

Others

 

 

983

 

 

 

1,256

 

 

 

1,206

 

Less : Loss allowance

 

 

(18

)

 

 

(19

)

 

 

(21

)

 

 

$

8,162

 

 

$

9,193

 

 

$

10,482

 

Current

 

$

5,554

 

 

$

6,056

 

 

$

6,713

 

Noncurrent

 

 

2,608

 

 

 

3,137

 

 

 

3,769

 

 

 

$

8,162

 

 

$

9,193

 

 

$

10,482

 

Contract liabilities

 

 

 

 

 

 

 

 

 

Telecommunications business

 

$

13,144

 

 

$

14,081

 

 

$

14,016

 

Project business

 

 

5,435

 

 

 

6,586

 

 

 

6,654

 

Advance land receipts (Note 41)

 

 

—

 

 

 

—

 

 

 

460

 

Others

 

 

495

 

 

 

397

 

 

 

518

 

 

 

$

19,074

 

 

$

21,064

 

 

$

21,648

 

Current

 

$

12,234

 

 

$

13,390

 

 

$

14,088

 

Noncurrent

 

 

6,840

 

 

 

7,674

 

 

 

7,560

 

 

 

$

19,074

 

 

$

21,064

 

 

$

21,648

 
Summary of Changes in Contract Assets and Contract Liabilities Significant changes of contract assets and liabilities recognized resulting from product and service bundling were as follows:

 

 

 

Year Ended December 31

 

 

 

2021

 

 

2022

 

 

2023

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Contract assets

 

 

 

 

 

 

 

 

 

Net increase of customer contracts

 

$

6,035

 

 

$

6,933

 

 

$

7,961

 

Reclassified to trade receivables

 

 

(6,039

)

 

 

(6,149

)

 

 

(6,574

)

 

 

$

(4

)

 

$

784

 

 

$

1,387

 

Contract liabilities

 

 

 

 

 

 

 

 

 

Net increase of customer contracts

 

$

—

 

 

$

9

 

 

$

187

 

Recognized as revenues

 

 

(12

)

 

 

(5

)

 

 

(173

)

 

 

$

(12

)

 

$

4

 

 

$

14

 
Summary of Revenue Recognized

Revenue recognized for the year that was included in the contract liability at the beginning of the year was as follows:

 

 

 

Year Ended December 31

 

 

 

2021

 

 

2022

 

 

2023

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Telecommunications business

 

$

5,952

 

 

$

6,626

 

 

$

6,660

 

Project business

 

 

4,630

 

 

 

4,067

 

 

 

5,290

 

Others

 

 

431

 

 

 

440

 

 

 

540

 

 

 

$

11,013

 

 

$

11,133

 

 

$

12,490

 
Summary of Incremental Costs of Obtaining Contracts
c.
Incremental costs of obtaining contracts

 

 

 

December 31

 

 

 

2022

 

 

2023

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Current

 

 

 

 

 

 

Incremental costs of obtaining contracts

 

$

—

 

 

$

211

 

 

 

 

 

 

 

 

Noncurrent

 

 

 

 

 

 

Incremental costs of obtaining contracts

 

$

980

 

 

$

939