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Net Income | 12 Months Ended
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Dec. 31, 2024
Analysis of income and expense [abstract] |
Net Income and Other Comprehensive Income (Loss) | 32. NET INCOME a. Other income and expenses
|  | Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Loss on disposal of property, plant and equipment |  | $ | (5 | ) |  | $ | — |  |  | $ | (17 | )
Impairment loss on property, plant and equipment |  |  | — |  |  |  | (299 | ) |  |  | — |
Reversal of impairment loss / (impairment loss) on investment properties |  |  | 107 |  |  |  | (336 | ) |  |  | 139 |
Impairment loss on intangible assets |  |  | (9 | ) |  |  | — |  |  |  | — |
|  | $ | 93 |  |  | $ | (635 | ) |  | $ | 122 |
b. Other income
|  | Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Dividend income |  | $ | 157 |  |  | $ | 167 |  |  | $ | 240 |
Rental income |  |  | 79 |  |  |  | 76 |  |  |  | 75 |
Others |  |  | 133 |  |  |  | 139 |  |  |  | 148 |
|  | $ | 369 |  |  | $ | 382 |  |  | $ | 463 |
c. Other gains and losses
|  | Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Valuation loss on financial assets and liabilities at fair value through profit or loss, net |  | $ | (206 | ) |  | $ | (98 | ) |  | $ | (147 | )
Foreign currency exchange gain or loss, net |  |  | (185 | ) |  |  | (116 | ) |  |  | (22 | )
Gain (loss) on disposal of investments accounted for using equity method, net |  |  | (14 | ) |  |  | 6 |  |  |  | 85 |
Gain on disposal of financial instruments, net |  |  | 1 |  |  |  | — |  |  |  | 1 |
Others |  |  | (14 | ) |  |  | (71 | ) |  |  | (11 | )
|  | $ | (418 | ) |  | $ | (279 | ) |  | $ | (94 | )
d. Interest expenses
|  | Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Interest on bonds payable |  | $ | 161 |  |  | $ | 168 |  |  | $ | 168 |
Interest on lease liabilities |  |  | 75 |  |  |  | 105 |  |  |  | 128 |
Interest paid to financial institutions |  |  | 26 |  |  |  | 44 |  |  |  | 42 |
Others |  |  | 1 |  |  |  | 2 |  |  |  | 1 |
|  | $ | 263 |  |  | $ | 319 |  |  | $ | 339 |
e. Impairment loss (reversal of impairment loss)
|  | Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Contract assets |  | $ | 1 |  |  | $ | 2 |  |  | $ | 3 |
Trade notes and accounts receivable |  | $ | 109 |  |  | $ | 128 |  |  | $ | 179 |
Other receivables |  | $ | 7 |  |  | $ | 22 |  |  | $ | 6 |
Inventories |  | $ | 34 |  |  | $ | 23 |  |  | $ | 60 |
Property, plant and equipment |  | $ | — |  |  | $ | 299 |  |  | $ | — |
Investment properties |  | $ | (107 | ) |  | $ | 336 |  |  | $ | (139 | )
Intangible assets |  | $ | 9 |  |  | $ | — |  |  | $ | — |
f. Depreciation and amortization expenses
|  | Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Property, plant and equipment |  | $ | 28,760 |  |  | $ | 28,839 |  |  | $ | 28,707 |
Right-of-use assets |  |  | 3,982 |  |  |  | 4,072 |  |  |  | 4,168 |
Investment properties |  |  | 44 |  |  |  | 45 |  |  |  | 45 |
Intangible assets |  |  | 6,643 |  |  |  | 6,699 |  |  |  | 6,699 |
Incremental costs of obtaining contracts |  |  | 841 |  |  |  | 856 |  |  |  | 906 |
Total depreciation and amortization expenses |  | $ | 40,270 |  |  | $ | 40,511 |  |  | $ | 40,525 |
Depreciation expenses summarized by functions |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 30,735 |  |  | $ | 30,874 |  |  | $ | 30,770 |
Operating expenses |  |  | 2,051 |  |  |  | 2,082 |  |  |  | 2,150 |
|  | $ | 32,786 |  |  | $ | 32,956 |  |  | $ | 32,920 |
Amortization expenses summarized by functions |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 7,286 |  |  | $ | 7,370 |  |  | $ | 7,406 |
Marketing expenses |  |  | 77 |  |  |  | 70 |  |  |  | 95 |
General and administrative expenses |  |  | 71 |  |  |  | 68 |  |  |  | 63 |
Research and development expenses |  |  | 50 |  |  |  | 47 |  |  |  | 41 |
|  | $ | 7,484 |  |  | $ | 7,555 |  |  | $ | 7,605 |
g. Employee benefit expenses
|  | Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Post-employment benefit |  |  |  |  |  |  |  |  |
Defined contribution plans |  | $ | 862 |  |  | $ | 963 |  |  | $ | 1,074 |
Defined benefit plans |  |  | 1,048 |  |  |  | 935 |  |  |  | 835 |
|  |  | 1,910 |  |  |  | 1,898 |  |  |  | 1,909 |
Share-based payment |  |  |  |  |  |  |  |  |
Equity-settled share-based payment |  |  | 16 |  |  |  | 8 |  |  |  | 8 |
Other employee benefit (Note) |  |  | 43,746 |  |  |  | 44,305 |  |  |  | 46,964 |
Total employee benefit expenses |  | $ | 45,672 |  |  | $ | 46,211 |  |  | $ | 48,881 |
Summary by functions |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 21,857 |  |  | $ | 21,858 |  |  | $ | 22,796 |
Operating expenses |  |  | 23,815 |  |  |  | 24,353 |  |  |  | 26,085 |
|  | $ | 45,672 |  |  | $ | 46,211 |  |  | $ | 48,881 |
Note: Other employee benefit mainly includes salaries, compensation and labor and health insurance expenses, etc. The amendments to the Chunghwa’s Articles of Incorporation were approved by the Chunghwa’s stockholders in their meeting on May 31, 2024. The distribution rate of employees’ compensation increased from 1.7% to 4.3% of pre-tax income to 2% to 5% of pre-tax income, while the distribution rate of directors’ remuneration remained at no higher than 0.17%. As of December 31, 2024, the payables of the employees’ compensation and the remuneration to directors were $1,932 million and $40 million, respectively. Such amounts have been approved by the Chunghwa’s Board of Directors on February 26, 2025 and will be reported to the stockholders in their meeting planned to be held on May 29, 2025. If there is a change in the proposed amounts after the annual consolidated financial statements are authorized for issue, the difference is recorded as a change in accounting estimate. The compensation to the employees and remuneration to the directors of 2022 and 2023 approved by the Board of Directors on February 24, 2023 and February 23, 2024, respectively, were as follows:
|  | 2022 |  |  | 2023 |
|  | Cash |  |  | Cash |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Compensation distributed to the employees |  | $ | 1,498 |  |  | $ | 1,522 |
Remuneration paid to the directors |  |  | 39 |  |  |  | 40 |
There was no difference between the initial accrual amounts recognized in 2022 and 2023 and the amounts approved by in the Board of Directors in 2023 and 2024 of the aforementioned compensation to employees and the remuneration to directors.

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