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Net Income (Tables)

12 Months Ended

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.