XML 65 R51.htm IDEA: XBRL DOCUMENT
v3.25.1

Segment Information | 12 Months Ended
--- | ---
Dec. 31, 2024
Disclosure of operating segments [abstract] |
Segment Information | 44. SEGMENT INFORMATION The Company’s reportable segments are "Consumer Business", "Enterprise Business", "International Business" and "Others", which are managed separately because each segment represents a strategic business unit that serves different customers. Segment information is provided to the chief operating decision maker who allocates resources and assesses segment performance. The Company’s measure of segment performance is mainly based on revenues and income before income tax. Some operating segments have been aggregated into a single operating segment taking into account the following factors: (a) the type or class of customer for the telecommunications products and services are similar; (b) the nature of the telecommunications products and services are similar; and (c) the methods used to provide the services to the customers are similar. The accounting policies of the operating segments are the same as those described in Note 3. a. Segment revenues and operating results Analysis by reportable segment of revenues and operating results of continuing operations are as follows:
|  | Consumer Business |  |  | Enterprise Business |  |  | International Business |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Year ended December 31, 2022 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
From external customers |  | $ | 132,063 |  |  | $ | 72,152 |  |  | $ | 7,189 |  |  | $ | 5,335 |  |  | $ | 216,739 |
Intersegment revenues |  |  | 2,166 |  |  |  | 952 |  |  |  | 864 |  |  |  | 348 |  |  |  | 4,330 |
Segment revenues |  | $ | 134,229 |  |  | $ | 73,104 |  |  | $ | 8,053 |  |  | $ | 5,683 |  |  |  | 221,069 |
Intersegment elimination |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (4,330 | )
Consolidated revenues |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 216,739 |
Segment income before income tax |  | $ | 28,505 |  |  | $ | 15,607 |  |  | $ | 1,694 |  |  | $ | 1,398 |  |  | $ | 47,204 |
Year ended December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
From external customers |  | $ | 137,093 |  |  | $ | 73,005 |  |  | $ | 9,188 |  |  | $ | 3,913 |  |  | $ | 223,199 |
Intersegment revenues |  |  | 2,626 |  |  |  | 1,014 |  |  |  | 995 |  |  |  | 406 |  |  |  | 5,041 |
Segment revenues |  | $ | 139,719 |  |  | $ | 74,019 |  |  | $ | 10,183 |  |  | $ | 4,319 |  |  |  | 228,240 |
Intersegment elimination |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (5,041 | )
Consolidated revenues |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 223,199 |
Segment income before income tax |  | $ | 28,907 |  |  | $ | 14,363 |  |  | $ | 2,141 |  |  | $ | 1,597 |  |  | $ | 47,008 |
Year ended December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Revenues |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
From external customers |  | $ | 139,982 |  |  | $ | 75,338 |  |  | $ | 9,919 |  |  | $ | 4,729 |  |  | $ | 229,968 |
Intersegment revenues |  |  | 2,765 |  |  |  | 884 |  |  |  | 1,107 |  |  |  | 376 |  |  |  | 5,132 |
Segment revenues |  | $ | 142,747 |  |  | $ | 76,222 |  |  | $ | 11,026 |  |  | $ | 5,105 |  |  |  | 235,100 |
Intersegment elimination |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (5,132 | )
Consolidated revenues |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 229,968 |
Segment income before income tax |  | $ | 29,771 |  |  | $ | 12,881 |  |  | $ | 2,383 |  |  | $ | 2,806 |  |  | $ | 47,841 |
b. Other segment information Other information reviewed by the chief operating decision maker or regularly provided to the chief operating decision maker was as follows: For the year ended December 31, 2022
|  | Consumer Business |  |  | Enterprise Business |  |  | International Business |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Share of profits (loss) of associates and joint ventures accounted for using equity method |  | $ | (43 | ) |  | $ | 23 |  |  | $ | 315 |  |  | $ | 147 |  |  | $ | 442 |
Interest income |  | $ | 11 |  |  | $ | 28 |  |  | $ | 8 |  |  | $ | 202 |  |  | $ | 249 |
Interest expenses |  | $ | 151 |  |  | $ | 83 |  |  | $ | 7 |  |  | $ | 22 |  |  | $ | 263 |
Depreciation and amortization |  | $ | 28,703 |  |  | $ | 9,714 |  |  | $ | 1,114 |  |  | $ | 739 |  |  | $ | 40,270 |
Reversal of impairment loss on investment properties |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 107 |  |  | $ | 107 |
Impairment loss on intangible assets |  | $ | 9 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 9 |
For the year ended December 31, 2023
|  | Consumer Business |  |  | Enterprise Business |  |  | International Business |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Share of profits (loss) of associates and joint ventures accounted for using equity method |  | $ | (129 | ) |  | $ | 29 |  |  | $ | 283 |  |  | $ | 70 |  |  | $ | 253 |
Interest income |  | $ | 25 |  |  | $ | 58 |  |  | $ | 36 |  |  | $ | 499 |  |  | $ | 618 |
Interest expenses |  | $ | 185 |  |  | $ | 94 |  |  | $ | 8 |  |  | $ | 32 |  |  | $ | 319 |
Depreciation and amortization |  | $ | 28,699 |  |  | $ | 9,721 |  |  | $ | 1,354 |  |  | $ | 737 |  |  | $ | 40,511 |
Impairment loss on investment properties |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 336 |  |  | $ | 336 |
Impairment loss on property, plant and equipment |  | $ | 249 |  |  | $ | 50 |  |  | $ | — |  |  | $ | — |  |  | $ | 299 |
For the year ended December 31, 2024
|  | Consumer Business |  |  | Enterprise Business |  |  | International Business |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Share of profits (loss) of associates and joint ventures accounted for using equity method |  | $ | (303 | ) |  | $ | 55 |  |  | $ | 277 |  |  | $ | 128 |  |  | $ | 157 |
Interest income |  | $ | 29 |  |  | $ | 56 |  |  | $ | 58 |  |  | $ | 638 |  |  | $ | 781 |
Interest expenses |  | $ | 199 |  |  | $ | 98 |  |  | $ | 8 |  |  | $ | 34 |  |  | $ | 339 |
Depreciation and amortization |  | $ | 28,421 |  |  | $ | 9,943 |  |  | $ | 1,422 |  |  | $ | 739 |  |  | $ | 40,525 |
Reversal of impairment loss on investment properties |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 139 |  |  | $ | 139 |
c. Main products and service revenues
|  | Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Consumer Business |  |  |  |  |  |  |  |  |
Mobile services |  | $ | 51,821 |  |  | $ | 55,138 |  |  | $ | 57,067 |
Fixed-line services |  |  | 42,766 |  |  |  | 42,574 |  |  |  | 42,872 |
Sales |  |  | 35,172 |  |  |  | 36,816 |  |  |  | 37,231 |
Others |  |  | 2,304 |  |  |  | 2,565 |  |  |  | 2,812 |
|  |  | 132,063 |  |  |  | 137,093 |  |  |  | 139,982 |
Enterprise Business |  |  |  |  |  |  |  |  |
Fixed-line services |  |  | 34,537 |  |  |  | 33,967 |  |  |  | 33,757 |
ICT business |  |  | 24,248 |  |  |  | 24,697 |  |  |  | 27,792 |
Mobile services |  |  | 8,942 |  |  |  | 9,119 |  |  |  | 9,152 |
Others |  |  | 4,425 |  |  |  | 5,222 |  |  |  | 4,637 |
|  |  | 72,152 |  |  |  | 73,005 |  |  |  | 75,338 |
International Business |  |  |  |  |  |  |  |  |
Fixed-line services |  |  | 5,063 |  |  |  | 5,389 |  |  |  | 5,087 |
ICT business |  |  | 1,506 |  |  |  | 2,841 |  |  |  | 4,016 |
Others |  |  | 620 |  |  |  | 958 |  |  |  | 816 |
|  |  | 7,189 |  |  |  | 9,188 |  |  |  | 9,919 |
Others |  |  |  |  |  |  |  |  |
Sales |  |  | 4,553 |  |  |  | 3,034 |  |  |  | 3,803 |
Others |  |  | 782 |  |  |  | 879 |  |  |  | 926 |
|  |  | 5,335 |  |  |  | 3,913 |  |  |  | 4,729 |
|  | $ | 216,739 |  |  | $ | 223,199 |  |  | $ | 229,968 |
d. Geographic information The users of the Company’s services are mainly from Taiwan, ROC. The revenues it derived outside Taiwan are mainly revenues from international long distance telephone and leased line services. The geographic information for revenues was as follows:
|  | Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Taiwan, ROC |  | $ | 209,727 |  |  | $ | 215,265 |  |  | $ | 220,398 |
Overseas |  |  | 7,012 |  |  |  | 7,934 |  |  |  | 9,570 |
|  | $ | 216,739 |  |  | $ | 223,199 |  |  | $ | 229,968 |
The Company has long-lived assets in U.S., Singapore, Hong Kong, China, Vietnam, Japan, Thailand and Germany for $3,093 million and $2,948 million as of December 31, 2023 and 2024, respectively, in the aforementioned areas, the other long-lived assets are located in Taiwan, ROC. e. Major customers As the years ended December 31, 2022, 2023 and 2024, the Company did not have any single customer whose revenue exceeded 10% of the total revenues.

X
- Definition The entire disclosure for operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IFRS08_g20-24_TI -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfEntitysReportableSegmentsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfOperatingSegmentsAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration