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Provisions | 12 Months Ended
--- | ---
Dec. 31, 2024
Provisions [abstract] |
Provisions | 28. PROVISIONS
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Employee benefits |  | $ | 387 |  |  | $ | 416 |
Warranties |  |  | 238 |  |  |  | 281 |
Onerous contracts |  |  | 194 |  |  |  | 266 |
Others |  |  | 3 |  |  |  | 14 |
|  | $ | 822 |  |  | $ | 977 |
Current |  | $ | 337 |  |  | $ | 442 |
Noncurrent |  |  | 485 |  |  |  | 535 |
|  | $ | 822 |  |  | $ | 977 |
|  | Employee Benefits |  |  | Warranties |  |  | Onerous Contracts |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Balance on January 1, 2022 |  | $ | 63 |  |  | $ | 213 |  |  | $ | 147 |  |  | $ | 4 |  |  | $ | 427 |
Additional / (reversal of) provisions recognized |  |  | 2 |  |  |  | 108 |  |  |  | (52 | ) |  |  | — |  |  |  | 58 |
Used / forfeited during the year |  |  | — |  |  |  | (86 | ) |  |  | — |  |  |  | — |  |  |  | (86 | )
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance on December 31, 2022 |  | $ | 65 |  |  | $ | 235 |  |  | $ | 95 |  |  | $ | 4 |  |  | $ | 399 |
Balance on January 1, 2023 |  | $ | 65 |  |  | $ | 235 |  |  | $ | 95 |  |  | $ | 4 |  |  | $ | 399 |
Additional / (reversal of) provisions recognized |  |  | 323 |  |  |  | 69 |  |  |  | 49 |  |  |  | (1 | ) |  |  | 440 |
Used / forfeited during the year |  |  | (1 | ) |  |  | (66 | ) |  |  | — |  |  |  | — |  |  |  | (67 | )
Reclassification |  |  | — |  |  |  | — |  |  |  | 50 |  |  |  | — |  |  |  | 50 |
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance on December 31, 2023 |  | $ | 387 |  |  | $ | 238 |  |  | $ | 194 |  |  | $ | 3 |  |  | $ | 822 |
Balance on January 1, 2024 |  | $ | 387 |  |  | $ | 238 |  |  | $ | 194 |  |  | $ | 3 |  |  | $ | 822 |
Additional / (reversal of) provisions recognized |  |  | 34 |  |  |  | 114 |  |  |  | 72 |  |  |  | 11 |  |  |  | 231 |
Used / forfeited during the year |  |  | (5 | ) |  |  | (71 | ) |  |  | — |  |  |  | — |  |  |  | (76 | )
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance on December 31, 2024 |  | $ | 416 |  |  | $ | 281 |  |  | $ | 266 |  |  | $ | 14 |  |  | $ | 977 |
a. The provision for warranty claims represents the present value of the management’s best estimate of the future outflow of economic benefits that will be required under the Company’s obligation for warranties in sales agreements. The estimate has been made based on historical warranty experience. b. The provision for employee benefits represents vested long-term service compensation accrued. c. The provision for onerous contracts represents the present obligation resulting from the measurement for the unavoidable costs of meeting the Company’s contractual obligations exceed the economic benefits expected to be received from the contracts.

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