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Investment Properties (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of detailed information about investment property [abstract] |
Summary of Investment Properties |
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Carrying amount |  |  |  |  |  |
Investment properties |  | $ | 9,805 |  |  | $ | 12,302 |
|  |  |  | Investment Properties |
|  |  |  | NT$ |
|  |  |  | (In Millions) |
Cost |  |  |  |  |
Balance on January 1, 2022 |  |  |  | $ | 10,663 |
Additions |  |  |  |  | 18 |
Reclassification |  |  |  |  | 99 |
Balance on December 31, 2022 |  |  |  | $ | 10,780 |
Accumulated depreciation and impairment |  |  |  |  |
Balance on January 1, 2022 |  |  |  | $ | (1,000 | )
Depreciation expense |  |  |  |  | (44 | )
Reversal of impairment loss |  |  |  |  | 107 |
Reclassification |  |  |  |  | (39 | )
Balance on December 31, 2021 |  |  |  | $ | (976 | )
Balance on December 31, 2021, net |  |  |  | $ | 9,804 |
Cost |  |  |  |  |
Balance on January 1, 2023 |  |  |  | $ | 10,780 |
Additions |  |  |  |  | 54 |
Reclassification |  |  |  |  | 328 |
Balance on December 31, 2023 |  |  |  | $ | 11,162 |
Accumulated depreciation and impairment |  |  |  |  |
Balance on January 1, 2023 |  |  |  | $ | (976 | )
Depreciation expense |  |  |  |  | (45 | )
Impairment loss |  |  |  |  | (336 | )
Balance on December 31, 2023 |  |  |  | $ | (1,357 | )
Balance on December 31, 2023, net |  |  |  | $ | 9,805 |
Cost |  |  |  |  |
Balance on January 1, 2024 |  |  |  | $ | 11,162 |
Additions |  |  |  |  | 4 |
Reclassification |  |  |  |  | 2,427 |
Balance on December 31, 2024 |  |  |  | $ | 13,593 |
Accumulated depreciation and impairment |  |  |  |  |
Balance on January 1, 2024 |  |  |  | $ | (1,357 | )
Depreciation expense |  |  |  |  | (45 | )
Reversal of impairment loss |  |  |  |  | 139 |
Reclassification |  |  |  |  | (28 | )
Balance on December 31, 2024 |  |  |  | $ | (1,291 | )
Balance on December 31, 2024, net |  |  |  | $ | 12,302 |
Estimated Service Lives of Investment Properties | Depreciation expense is computed using the straight-line method over the following estimated service lives:
Land improvements |  | 15-30 years
Buildings |  |
Main buildings |  | 8-60 years
Other building facilities |  | 10-35 years
Key Assumptions and Fair Values of Investment Properties | The fair values of the Company’s investment properties as of December 31, 2023 and 2024 were determined by Level 3 fair value measurements inputs based on the appraisal reports conducted by independent appraisers. Those appraisal reports are based on the comparison approach, income approach or cost approach. Key assumptions and the fair values were as follows:
|  |  | December 31
|  |  | 2023 |  |  | 2024
|  |  | NT$ |  |  | NT$
|  |  | (In Millions)
Fair value |  | $ | $24,237 |  | $ | $41,285
Overall capital interest rate |  |  | 1.43%-5.51% |  |  | 1.47%-5.81%
Profit margin ratio |  |  | 10%-20% |  |  | 12%-20%
Discount rate |  |  | — |  |  | 0%-10%
Capitalization rate |  |  | 0.23%-2.28% |  |  | 1.12%-2.13%
Summary of Future Aggregate Lease Collection under Operating Lease for Freehold Plant, Property and Equipment | The future aggregate lease collection under operating lease for investment properties is as follows:
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Year 1 |  | $ | 168 |  |  | $ | 274 |
Year 2 |  |  | 157 |  |  |  | 248 |
Year 3 |  |  | 134 |  |  |  | 217 |
Year 4 |  |  | 105 |  |  |  | 192 |
Year 5 |  |  | 83 |  |  |  | 190 |
Onwards |  |  | 435 |  |  |  | 1,306 |
|  | $ | 1,082 |  |  | $ | 2,427 |

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- Definition The disclosure of detailed information about investment property. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2024-01-01 -Paragraph 32A -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=40&code=ifrs-tx-2024-en-r&anchor=para_32A&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 97 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_97&doctype=Standard -URIDate 2024-03-27 + Details
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