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Financial Instruments (Tables)
 12 Months Ended
Dec. 31, 2023
Disclosure of detailed information about financial instruments [Line Items]  
Summary of Categories of Financial Instruments

Categories of Financial Instruments

 

 

 

December 31

 

 

 

2022

 

 

2023

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Financial assets

 

 

 

 

 

 

Measured at FVTPL

 

 

 

 

 

 

Mandatorily measured at FVTPL

 

$

1,024

 

 

$

1,037

 

Hedging financial assets

 

 

13

 

 

 

—

 

Financial assets at amortized cost (Note a)

 

 

81,523

 

 

 

82,091

 

Financial assets at FVOCI

 

 

3,491

 

 

 

4,412

 

Financial liabilities

 

 

 

 

 

 

Hedging financial liabilities

 

 

—

 

 

 

—

 

Measured at amortized cost (Note b)

 

 

67,451

 

 

 

65,466

 

 

Note a: The balances included cash and cash equivalents, trade notes and accounts receivable, receivables from related parties, other current monetary assets and refundable deposits (classified as other noncurrent assets), which were financial assets measured at amortized cost.

Note b: The balances included short-term loans, trade notes and accounts payable, payables to related parties, partial other payables, customers’ deposits, bonds payable and long-term loans (including the current portion) which were financial liabilities carried at amortized cost.
Maturity Analysis For Nonderivative Financial Liabilities

December 31, 2022

 

 

 

Weighted
Average
Effective
Interest
Rate (%)

 

Less than
1 Month

 

 

1-3
Months

 

 

3 Months
to 1 Year

 

 

1-5 Years

 

 

More than
5 Years

 

 

Total

 

 

 

 

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

 

(In Millions)

 

Non-derivative financial liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Non-interest bearing

 

 

—

 

 

 

$

39,904

 

 

$

—

 

 

$

2,144

 

 

$

5,157

 

 

$

—

 

 

$

47,205

 

Floating interest rate instruments

 

 

1.79

 

 

 

 

—

 

 

 

300

 

 

 

422

 

 

 

1,600

 

 

 

—

 

 

 

2,322

 

Fixed interest rate instruments

 

 

0.53

 

 

 

 

—

 

 

 

—

 

 

 

—

 

 

 

21,700

 

 

 

8,800

 

 

 

30,500

 

 

 

 

 

 

 

$

39,904

 

 

$

300

 

 

$

2,566

 

 

$

28,457

 

 

$

8,800

 

 

$

80,027

 
Information About the Maturity Analysis for Lease Liabilities

Information about the maturity analysis for lease liabilities was as follows:

 

 

 

Less than 1 Year

 

 

1-3 Years

 

 

3-5 Years

 

 

More than 5 Years

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Lease liabilities

 

$

3,390

 

 

$

4,446

 

 

$

2,143

 

 

$

870

 

 

$

10,849

 

Information about the maturity analysis for lease liabilities was as follows:

 

 

 

Less than 1 Year

 

 

1-3 Years

 

 

3-5 Years

 

 

More than 5 Years

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Lease liabilities

 

$

3,519

 

 

$

4,819

 

 

$

2,357

 

 

$

518

 

 

$

11,213

 
Liquidity Analysis for Derivative Financial Instruments

 

 

 

Less than
1 Month

 

 

1-3 Months

 

 

3 Months to
1 Year

 

 

1-5 Years

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

December 31, 2022

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gross settled

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Forward exchange contracts

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inflows

 

$

—

 

 

$

501

 

 

$

—

 

 

$

—

 

 

$

501

 

Outflows

 

 

—

 

 

 

485

 

 

 

—

 

 

 

—

 

 

 

485

 

 

 

$

—

 

 

$

16

 

 

$

—

 

 

$

—

 

 

$

16

 

December 31, 2023

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Gross settled

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Forward exchange contracts

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Inflows

 

$

—

 

 

$

169

 

 

$

—

 

 

$

—

 

 

$

169

 

Outflows

 

 

—

 

 

 

169

 

 

 

—

 

 

 

—

 

 

 

169

 

 

 

$

—

 

 

$

—

 

 

$

—

 

 

$

—

 

 

$

—

 
Financing Facilities
2)
Financing facilities

 

 

 

December 31

 

 

 

2022

 

 

2023

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Unsecured bank loan facilities

 

 

 

 

 

 

Amount used

 

$

722

 

 

$

585

 

Amount unused

 

 

56,862

 

 

 

56,191

 

 

 

$

57,584

 

 

$

56,776

 

Secured bank loan facilities

 

 

 

 

 

 

Amount used

 

$

1,600

 

 

$

1,600

 

Amount unused

 

 

—

 

 

 

20

 

 

 

$

1,600

 

 

$

1,620

 
Foreign currency risk [Member]  
Disclosure of detailed information about financial instruments [Line Items]  
Carrying Amounts of Assets and Liabilities Related to Market Risk
1)
Foreign currency risk

The carrying amounts of the Company’s foreign currency denominated monetary assets and monetary liabilities at the balance sheet dates were as follows:

 

 

 

December 31

 

 

 

2022

 

 

2023

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Assets

 

 

 

 

 

 

USD

 

$

2,355

 

 

$

2,044

 

EUR

 

 

90

 

 

 

68

 

SGD

 

 

627

 

 

 

920

 

RMB

 

 

37

 

 

 

155

 

Liabilities

 

 

 

 

 

 

USD

 

 

852

 

 

 

1,030

 

EUR

 

 

875

 

 

 

675

 

SGD

 

 

2,010

 

 

 

1,864

 

RMB

 

 

37

 

 

 

38

 

 

The carrying amounts of the Company’s derivatives with exchange rate risk exposures at the balance sheet dates were as follows:

 

 

 

December 31

 

 

 

2022

 

 

2023

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Assets

 

 

 

 

 

 

EUR

 

$

16

 

 

$

—

 

Liabilities

 

 

 

 

 

 

EUR

 

 

—

 

 

 

—

 

 
Foreign Currency Risk Sensitivity Analysis

 

 

 

Year Ended December 31

 

 

 

2021

 

 

2022

 

 

2023

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Profit or loss

 

 

 

 

 

 

 

 

 

Monetary assets and liabilities (a)

 

 

 

 

 

 

 

 

 

USD

 

$

56

 

 

$

75

 

 

$

51

 

EUR

 

 

(41

)

 

 

(39

)

 

 

(30

)

SGD

 

 

(85

)

 

 

(69

)

 

 

(47

)

RMB

 

 

3

 

 

 

—

 

 

 

6

 

Derivatives (b)

 

 

 

 

 

 

 

 

 

EUR

 

 

13

 

 

 

3

 

 

 

7

 

Equity

 

 

 

 

 

 

 

 

 

Derivatives (c)

 

 

 

 

 

 

 

 

 

EUR

 

 

11

 

 

 

22

 

 

 

1

 
a)
This is mainly attributable to the exposure to foreign currency denominated receivables and payables of the Company outstanding at the balance sheet dates.
b)
This is mainly attributable to forward exchange contracts.
c)
This is mainly attributable to the changes in the fair value of derivatives that are designated as cash flow hedges.
Interest rate risk [member]  
Disclosure of detailed information about financial instruments [Line Items]  
Carrying Amounts of Assets and Liabilities Related to Market Risk

 

 

 

December 31

 

 

 

2022

 

 

2023

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Fair value interest rate risk

 

 

 

 

 

 

Financial assets

 

$

41,593

 

 

$

43,156

 

Financial liabilities

 

 

41,150

 

 

 

41,458

 

Cash flow interest rate risk

 

 

 

 

 

 

Financial assets

 

 

9,631

 

 

 

9,136

 

Financial liabilities

 

 

2,322

 

 

 

2,185