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Trade Notes and Accounts Receivable, Net (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure Of Financial Assets [Line Items] |
Movements of Allowance for Doubtful Accounts, Trade Notes and Accounts Receivable |
|  | Year Ended December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Beginning balance |  | $ | 1,365 |  |  | $ | 1,102 |
Add: Provision for credit loss |  |  | 128 |  |  |  | 179 |
Less: Amounts written off |  |  | (391 | ) |  |  | (138 | )
Ending balance |  | $ | 1,102 |  |  | $ | 1,143 |
Trade notes and accounts receivable [Member] |
Disclosure Of Financial Assets [Line Items] |
Summary of Trade Notes and Accounts Receivable, Net |
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Trade notes and accounts receivable |  | $ | 25,944 |  |  | $ | 27,169 |
Less: Loss allowance |  |  | (1,102 | ) |  |  | (1,143 | )
|  | $ | 24,842 |  |  | $ | 26,026 |
Provision Matrix Arising from Telecommunications and Project Business | December 31, 2023
|  | Not Past Due |  |  | Past Due Less than 30 Days |  |  | Past Due 31 to 60 Days |  |  | Past Due 61 to 90 Days |  |  | Past Due 91 to 120 Days |  |  | Past Due 121 to 180 Days |  |  | Past Due over 180 Days |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  |  |
Telecommunications business |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss rate (Note a) |  | 0%-1% |  |  | 1%-20% |  |  | 3%-65% |  |  | 12%-82% |  |  | 23%-91% |  |  | 40%-96% |  |  | 100% |  |  |  |
Gross carrying amount |  | $ | 17,066 |  |  | $ | 346 |  |  | $ | 135 |  |  | $ | 70 |  |  | $ | 48 |  |  | $ | 49 |  |  | $ | 578 |  |  | $ | 18,292 |
Loss allowance (Lifetime ECL) |  |  | (50 | ) |  |  | (22 | ) |  |  | (29 | ) |  |  | (29 | ) |  |  | (35 | ) |  |  | (22 | ) |  |  | (578 | ) |  |  | (765 | )
Amortized cost |  | $ | 17,016 |  |  | $ | 324 |  |  | $ | 106 |  |  | $ | 41 |  |  | $ | 13 |  |  | $ | 27 |  |  | $ | — |  |  | $ | 17,527 |
Project business |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss rate (Note b) |  | 0%-5% |  |  | 5% |  |  | 10% |  |  | 30% |  |  | 50% |  |  | 80% |  |  | 100% |  |  |  |
Gross carrying amount |  | $ | 3,869 |  |  | $ | 101 |  |  | $ | 12 |  |  | $ | 18 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 287 |  |  | $ | 4,289 |
Loss allowance (Lifetime ECL) |  |  | (3 | ) |  |  | (17 | ) |  |  | (1 | ) |  |  | (5 | ) |  |  | (1 | ) |  |  | — |  |  |  | (287 | ) |  |  | (314 | )
Amortized cost |  | $ | 3,866 |  |  | $ | 84 |  |  | $ | 11 |  |  | $ | 13 |  |  | $ | — |  |  | $ | 1 |  |  | $ | — |  |  | $ | 3,975 |
December 31, 2024
|  | Not Past Due |  |  | Past Due Less than 30 Days |  |  | Past Due 31 to 60 Days |  |  | Past Due 61 to 90 Days |  |  | Past Due 91 to 120 Days |  |  | Past Due 121 to 180 Days |  |  | Past Due over 180 Days |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  |  |
Telecommunications business |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss rate (Note a) |  | 0%-1% |  |  | 1%-22% |  |  | 2%-68% |  |  | 11%-84% |  |  | 21%-92% |  |  | 39%-96% |  |  | 100% |  |  |  |
Gross carrying amount |  | $ | 16,477 |  |  | $ | 335 |  |  | $ | 139 |  |  | $ | 75 |  |  | $ | 50 |  |  | $ | 48 |  |  | $ | 606 |  |  | $ | 17,730 |
Loss allowance (Lifetime ECL) |  |  | (51 | ) |  |  | (24 | ) |  |  | (34 | ) |  |  | (31 | ) |  |  | (33 | ) |  |  | (34 | ) |  |  | (606 | ) |  |  | (813 | )
Amortized cost |  | $ | 16,426 |  |  | $ | 311 |  |  | $ | 105 |  |  | $ | 44 |  |  | $ | 17 |  |  | $ | 14 |  |  | $ | — |  |  | $ | 16,917 |
Project business |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss rate (Note b) |  | 0%-5% |  |  | 5% |  |  | 10% |  |  | 30% |  |  | 50% |  |  | 80% |  |  | 100% |  |  |  |
Gross carrying amount |  | $ | 5,548 |  |  | $ | 44 |  |  | $ | 83 |  |  | $ | 3 |  |  | $ | 1 |  |  | $ - |  |  | $ | 280 |  |  | $ | 5,959 |
Loss allowance (Lifetime ECL) |  |  | (3 | ) |  |  | (2 | ) |  |  | (8 | ) |  |  | (1 | ) |  |  | (1 | ) |  | - |  |  |  | (280 | ) |  |  | (295 | )
Amortized cost |  | $ | 5,545 |  |  | $ | 42 |  |  | $ | 75 |  |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5,664 |
Note a: Please refer to Note 44 for the information of disaggregation of telecommunications service revenue. The expected credit loss rate applicable to different business revenue varies so as to reflect the risk level indicating by factors like historical experience. Note b: The project business has different loss types according to the customer types. The expected credit loss rate listed above is for general customers. When the customer is a government-affiliated entity, it is anticipated that there will not be an instance of credit loss. Customers with past history of bounced checks or accounts receivable exceeding six months overdue are classified as high-risk customers, with an expected credit loss rate of 50%, increasing by period as the days overdue increase.

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