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Intangible Assets | 12 Months Ended
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Dec. 31, 2024
Disclosure of detailed information about intangible assets [abstract] |
Intangible Assets | 20. INTANGIBLE ASSETS
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Carrying amount |  |  |  |  |  |
Mobile Broadband Concession |  | $ | 71,761 |  |  | $ | 65,371 |
Computer software |  |  | 579 |  |  |  | 551 |
Goodwill |  |  | 217 |  |  |  | 217 |
Others |  |  | 170 |  |  |  | 144 |
|  | $ | 72,727 |  |  | $ | 66,283 |
|  | Mobile Broadband Concession |  |  | Computer Software |  |  | Goodwill |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2022 |  | $ | 108,338 |  |  | $ | 3,203 |  |  | $ | 291 |  |  | $ | 413 |  |  |  | 112,245 |
Additions-acquired separately |  |  | 1,625 |  |  |  | 257 |  |  |  | — |  |  |  | 11 |  |  |  | 1,893 |
Disposal |  |  | — |  |  |  | (663 | ) |  |  | — |  |  |  | (2 | ) |  |  | (665 | )
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Others |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | 1 |
Balance on December 31, 2022 |  | $ | 109,963 |  |  | $ | 2,798 |  |  | $ | 291 |  |  | $ | 422 |  |  | $ | 113,474 |
Accumulated amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2022 |  | $ | (25,518 | ) |  | $ | (2,530 | ) |  | $ | (74 | ) |  | $ | (178 | ) |  | $ | (28,300 | )
Amortization expenses |  |  | (6,295 | ) |  |  | (310 | ) |  |  | — |  |  |  | (38 | ) |  |  | (6,643 | )
Disposal |  |  | — |  |  |  | 664 |  |  |  | — |  |  |  | 1 |  |  |  | 665 |
Impairment losses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (9 | ) |  |  | (9 | )
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Others |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance on December 31, 2022 |  | $ | (31,813 | ) |  | $ | (2,176 | ) |  | $ | (74 | ) |  | $ | (224 | ) |  | $ | (34,287 | )
Balance on December 31, 2022, net |  | $ | 78,150 |  |  | $ | 622 |  |  | $ | 217 |  |  | $ | 198 |  |  | $ | 79,187 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2023 |  | $ | 109,963 |  |  | $ | 2,798 |  |  | $ | 291 |  |  | $ | 422 |  |  | $ | 113,474 |
Additions-acquired separately |  |  | — |  |  |  | 231 |  |  |  | — |  |  |  | 6 |  |  |  | 237 |
Disposal |  |  | — |  |  |  | (499 | ) |  |  | — |  |  |  | (6 | ) |  |  | (505 | )
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Others |  |  | — |  |  |  | 3 |  |  |  | — |  |  |  | — |  |  |  | 3 |
Balance on December 31, 2023 |  | $ | 109,963 |  |  | $ | 2,533 |  |  | $ | 291 |  |  | $ | 422 |  |  | $ | 113,209 |
Accumulated amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2023 |  | $ | (31,813 | ) |  | $ | (2,176 | ) |  | $ | (74 | ) |  | $ | (224 | ) |  | $ | (34,287 | )
Amortization expenses |  |  | (6,389 | ) |  |  | (276 | ) |  |  | — |  |  |  | (34 | ) |  |  | (6,699 | )
Disposal |  |  | — |  |  |  | 499 |  |  |  | — |  |  |  | 6 |  |  |  | 505 |
Effect of foreign exchange differences |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | (1 | )
Others |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance on December 31, 2023 |  | $ | (38,202 | ) |  | $ | (1,954 | ) |  | $ | (74 | ) |  | $ | (252 | ) |  | $ | (40,482 | )
Balance on December 31, 2023, net |  | $ | 71,761 |  |  | $ | 579 |  |  | $ | 217 |  |  | $ | 170 |  |  | $ | 72,727 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2024 |  | $ | 109,963 |  |  | $ | 2,533 |  |  | $ | 291 |  |  | $ | 422 |  |  | $ | 113,209 |
Additions-acquired separately |  |  | — |  |  |  | 229 |  |  |  | — |  |  |  | 5 |  |  |  | 234 |
Disposal |  |  | — |  |  |  | (358 | ) |  |  | — |  |  |  | (8 | ) |  |  | (366 | )
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Others |  |  | — |  |  |  | 24 |  |  |  | — |  |  |  | — |  |  |  | 24 |
Balance on December 31, 2024 |  | $ | 109,963 |  |  | $ | 2,428 |  |  | $ | 291 |  |  | $ | 419 |  |  | $ | 113,101 |
Accumulated amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2024 |  | $ | (38,202 | ) |  | $ | (1,954 | ) |  | $ | (74 | ) |  | $ | (252 | ) |  | $ | (40,482 | )
Amortization expenses |  |  | (6,390 | ) |  |  | (278 | ) |  |  | — |  |  |  | (31 | ) |  |  | (6,699 | )
Disposal |  |  | — |  |  |  | 358 |  |  |  | — |  |  |  | 8 |  |  |  | 366 |
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Others |  |  | — |  |  |  | (3 | ) |  |  | — |  |  |  | — |  |  |  | (3 | )
Balance on December 31, 2024 |  | $ | (44,592 | ) |  | $ | (1,877 | ) |  | $ | (74 | ) |  | $ | (275 | ) |  | $ | (46,818 | )
Balance on December 31, 2024, net |  | $ | 65,371 |  |  | $ | 551 |  |  | $ | 217 |  |  | $ | 144 |  |  | $ | 66,283 |
Chunghwa’s Board of Directors approved the acquisition of the 900MHz frequency band and equipment from Asia Pacific Telecom Co., Ltd. in November 2021. The aforementioned tax-excluded transaction amount was $1,800 million included in intangible assets- mobile broadband concession and other assets- spare parts. The transaction was approved by the related authority in May 2022 and completed in July 2022. The concessions are granted and issued by the National Communications Commission (“NCC”). The concession fees are amortized using the straight-line method over the period from the date operations commence through the date the license expires or the useful life, whichever is shorter. The 4G concession fees will be fully amortized by December 2030 and December 2033, and 5G concession fees will be fully amortized by December 2040. The computer software is amortized using the straight-line method over the estimated useful lives of 1 to 10 years. Other intangible assets, except for those assessed as having indefinite useful lives, are amortized using the straight-line method over the estimated useful lives of 3 to 20 years. Goodwill is not amortized. SENAO concluded the recoverable amounts of the license agreement and the right of trademark were lower than the carrying amounts and recognized impairment loss of $9 million for the year ended December 31, 2022. The aforementioned impairment losses were included in other income and expenses in the consolidated statements of comprehensive income. The recoverable amount of license agreement and right of trademark was measured at the fair value less costs of disposal. The fair value was calculated based on asset approach by reference to the net assets value of Youth. The Company did no t recognize any impairment loss on intangible assets for the year ended December 31, 2023 and 2024.

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