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Revenue | 12 Months Ended
--- | ---
Dec. 31, 2024
Revenue [abstract] |
Revenue | 31. REVENUE
|  | Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Revenue from contracts with customers |  | $ | 214,498 |  |  | $ | 220,190 |  |  | $ | 227,185 |
Other revenues |  |  |  |  |  |  |  |  |
Government grants income |  |  | 1,030 |  |  |  | 1,704 |  |  |  | 1,393 |
Rental income |  |  | 1,022 |  |  |  | 1,120 |  |  |  | 1,196 |
Others |  |  | 189 |  |  |  | 185 |  |  |  | 194 |
|  |  | 2,241 |  |  |  | 3,009 |  |  |  | 2,783 |
Total |  | $ | 216,739 |  |  | $ | 223,199 |  |  | $ | 229,968 |
For the information of performance obligations related to customer contracts, please refer to Note 3 Summary of Material Accounting Policy Information for details. a. Disaggregation of revenue Please refer to Note 44 Segment Information for details. b. Contract balances
|  | January 1, |  |  | December 31 |
|  | 2023 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Trade notes and accounts receivable (Note 11) |  | $ | 24,672 |  |  | $ | 24,842 |  |  | $ | 26,026 |
Contract assets |  |  |  |  |  |  |  |  |
Products and service bundling |  | $ | 7,956 |  |  | $ | 9,297 |  |  | $ | 10,446 |
Others |  |  | 1,256 |  |  |  | 1,206 |  |  |  | 2,306 |
Less : Loss allowance |  |  | (19 | ) |  |  | (21 | ) |  |  | (24 | )
|  | $ | 9,193 |  |  | $ | 10,482 |  |  | $ | 12,728 |
Current |  | $ | 6,056 |  |  | $ | 6,713 |  |  | $ | 8,401 |
Noncurrent |  |  | 3,137 |  |  |  | 3,769 |  |  |  | 4,327 |
|  | $ | 9,193 |  |  | $ | 10,482 |  |  | $ | 12,728 |
Contract liabilities |  |  |  |  |  |  |  |  |
Telecommunications business |  | $ | 14,081 |  |  | $ | 14,016 |  |  | $ | 13,931 |
Project business |  |  | 6,586 |  |  |  | 6,654 |  |  |  | 8,015 |
Advance house and land receipts (Notes 12 and 42) |  |  | — |  |  |  | 460 |  |  |  | 1,064 |
Others |  |  | 397 |  |  |  | 518 |  |  |  | 832 |
|  | $ | 21,064 |  |  | $ | 21,648 |  |  | $ | 23,842 |
Current |  | $ | 13,390 |  |  | $ | 14,088 |  |  | $ | 16,301 |
Noncurrent |  |  | 7,674 |  |  |  | 7,560 |  |  |  | 7,541 |
|  | $ | 21,064 |  |  | $ | 21,648 |  |  | $ | 23,842 |
The changes in the contract asset and the contract liability balances primarily result from the timing difference between the satisfaction of performance obligations and the payments collected from customers. Significant changes of contract assets and liabilities recognized resulting from product and service bundling were as follows:
|  | Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Contract assets |  |  |  |  |  |  |  |  |
Net increase of customer contracts |  | $ | 6,933 |  |  | $ | 7,961 |  |  | $ | 8,617 |
Reclassified to trade receivables |  |  | (6,149 | ) |  |  | (6,574 | ) |  |  | (7,443 | )
|  | $ | 784 |  |  | $ | 1,387 |  |  | $ | 1,174 |
Contract liabilities |  |  |  |  |  |  |  |  |
Net increase of customer contracts |  | $ | 9 |  |  | $ | 187 |  |  | $ | 197 |
Recognized as revenues |  |  | (5 | ) |  |  | (173 | ) |  |  | (184 | )
|  | $ | 4 |  |  | $ | 14 |  |  | $ | 13 |
The Company applies the simplified approach to recognize expected credit losses prescribed by IFRS 9, which permits the use of lifetime expected loss provision for receivables. Contract assets will be reclassified to trade receivables when the corresponding invoice is billed to the client. Contract assets have substantially the same risk characteristics as the trade receivables of the same types of contracts. Therefore, the Company concluded that the expected loss rates for trade receivables can be applied to the contract assets. Revenue recognized for the year that was included in the contract liability at the beginning of the year was as follows:
|  | Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Telecommunications business |  | $ | 6,626 |  |  | $ | 6,660 |  |  | $ | 6,721 |
Project business |  |  | 4,067 |  |  |  | 5,290 |  |  |  | 4,474 |
Others |  |  | 440 |  |  |  | 540 |  |  |  | 459 |
|  | $ | 11,133 |  |  | $ | 12,490 |  |  | $ | 11,654 |
c. Incremental costs of obtaining contracts
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Current |  |  |  |  |  |
Incremental costs of obtaining contracts |  | $ | 211 |  |  | $ | 339 |
Noncurrent |  |  |  |  |  |
Incremental costs of obtaining contracts |  | $ | 939 |  |  | $ | 1,222 |
The Company considered the past experience and the default clauses in the telecommunications service contracts and believes the commissions and equipment subsidies paid for obtaining such contracts are expected to be recoverable; therefore, such costs were capitalized. The Company also believes the commissions paid for obtaining real estate sale contracts are expected to be recoverable; therefore, such costs were capitalized and classified as current by the operating cycle. Amortization expenses for the years ended December 31 2022, 2023 and 2024 were $841 million, $856 million and $906 million, respectively. d. Remaining Performance Obligations As of December 31, 2024, the aggregate amount of transaction price allocated to performance obligations for non-cancellable telecommunications service contracts that are unsatisfied is $41,020 million. The Company recognizes revenue when service is provided over contract terms. The Company expects to recognize such revenue of $24,078 million, $12,627 million and $4,315 million in 2025, 2026 and 2027, respectively. The variable consideration collected from customers on nonrecurring basis resulting from exceeded usage from monthly fee and revenue recognized for contracts that the Company has a right to consideration from customers in the amount corresponding directly with the value to the customers of the Company’s performance completed to date have been excluded from the disclosure of remaining performance obligations. As of December 31, 2024, the aggregate amount of transaction price allocated to performance obligations for non-cancellable project business contracts that are unsatisfied is $34,104 million. The Company recognizes revenues when the project business contract is completed and accepted by customers. The Company expects to recognize such revenue of $12,617 million, $10,413 million and $11,074 million in 2025, 2026 and 2027, respectively. Project business contracts whose expected duration are less than a year have been excluded from the aforementioned disclosure.

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