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v3.25.1

Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of detailed information about financial instruments [Line Items] |
Summary of Categories of Financial Instruments | Categories of Financial Instruments
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Financial assets |  |  |  |  |  |
Measured at FVTPL |  |  |  |  |  |
Mandatorily measured at FVTPL |  | $ | 1,037 |  |  | $ | 1,005 |
Hedging financial assets |  |  | — |  |  |  | 1 |
Financial assets at amortized cost (Note a) |  |  | 82,091 |  |  |  | 91,049 |
Financial assets at FVOCI |  |  | 4,412 |  |  |  | 4,667 |
Financial liabilities |  |  |  |  |  |
Hedging financial liabilities |  |  | — |  |  |  | 2 |
Financial liabilities at amortized cost (Note b) |  |  | 65,466 |  |  |  | 69,231 |
Note a: The balances included cash and cash equivalents, trade notes and accounts receivable, receivables from related parties, other current monetary assets, financial assets at amortized cost and refundable deposits (classified as other noncurrent assets). Note b: The balances included short-term loans, trade notes and accounts payable, payables to related parties, partial other payables, customers’ deposits, bonds payable (including the current portion) and long-term loans (including the current portion).
Maturity Analysis For Nonderivative Financial Liabilities | December 31, 2023
|  | Weighted Average Effective Interest Rate (%) |  | Less than 1 Month |  |  | 1-3 Months |  |  | 3 Months to 1 Year |  |  | 1-5 Years |  |  | More than 5 Years |  |  | Total |
|  |  |  |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  |  | — |  |  |  | $ | 37,930 |  |  | $ | — |  |  | $ | 2,108 |  |  | $ | 5,309 |  |  | $ | — |  |  | $ | 45,347 |
Floating interest rate instruments |  |  | 1.99 |  |  |  |  | — |  |  |  | 15 |  |  |  | 2,170 |  |  |  | — |  |  |  | — |  |  |  | 2,185 |
Fixed interest rate instruments |  |  | 0.53 |  |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 25,800 |  |  |  | 4,700 |  |  |  | 30,500 |
|  |  |  |  |  | $ | 37,930 |  |  | $ | 15 |  |  | $ | 4,278 |  |  | $ | 31,109 |  |  | $ | 4,700 |  |  | $ | 78,032 |
December 31, 2024
|  | Weighted Average Effective Interest Rate (%) |  | Less than 1 Month |  |  | 1-3 Months |  |  | 3 Months to 1 Year |  |  | 1-5 Years |  |  | More than 5 Years |  |  | Total |
|  |  |  |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  |  | — |  |  |  | $ | 42,220 |  |  | $ - |  |  | $ | 2,500 |  |  | $ | 5,311 |  |  | $ - |  |  | $ | 50,031 |
Floating interest rate instruments |  |  | 2.08 |  |  |  |  | 104 |  |  |  | 6 |  |  |  | 79 |  |  |  | 1,691 |  |  | - |  |  |  | 1,880 |
Fixed interest rate instruments |  |  | 0.54 |  |  |  |  | 79 |  |  |  | 45 |  |  |  | 8,969 |  |  |  | 17,248 |  |  |  | 4,719 |  |  |  | 31,060 |
|  |  |  |  |  | $ | 42,403 |  |  | $ | 51 |  |  | $ | 11,548 |  |  | $ | 24,250 |  |  | $ | 4,719 |  |  | $ | 82,971 |
Information About the Maturity Analysis for Lease Liabilities | Information about the maturity analysis for lease liabilities was as follows:
|  | Less than 1 Year |  |  | 1-3 Years |  |  | 3-5 Years |  |  | More than 5 Years |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Lease liabilities |  | $ | 3,519 |  |  | $ | 4,819 |  |  | $ | 2,357 |  |  | $ | 518 |  |  | $ | 11,213 |
Information about the maturity analysis for lease liabilities was as follows:
|  | Less than 1 Year |  |  | 1-3 Years |  |  | 3-5 Years |  |  | More than 5 Years |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Lease liabilities |  | $ | 3,586 |  |  | $ | 5,255 |  |  | $ | 2,143 |  |  | $ | 164 |  |  | $ | 11,148 |
Liquidity Analysis for Derivative Financial Instruments |
|  | Less than 1 Month |  |  | 1-3 Months |  |  | 3 Months to 1 Year |  |  | 1-5 Years |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
December 31, 2023 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | — |  |  | $ | 169 |  |  | $ | — |  |  | $ | — |  |  | $ | 169 |
Outflows |  |  | — |  |  |  | 169 |  |  |  | — |  |  |  | — |  |  |  | 169 |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
December 31, 2024 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 46 |  |  | $ | 350 |  |  | $ | — |  |  | $ | — |  |  | $ | 396 |
Outflows |  |  | 46 |  |  |  | 351 |  |  |  | — |  |  |  | — |  |  |  | 397 |
|  | $ | — |  |  | $ | (1 | ) |  | $ | — |  |  | $ | — |  |  | $ | (1 | )
Financing Facilities | 2) Financing facilities
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Unsecured bank loan facilities |  |  |  |  |  |
Amount used |  | $ | 585 |  |  | $ | 250 |
Amount unused |  |  | 56,191 |  |  |  | 56,438 |
|  | $ | 56,776 |  |  | $ | 56,688 |
Secured bank loan facilities |  |  |  |  |  |
Amount used |  | $ | 1,600 |  |  | $ | 1,600 |
Amount unused |  |  | 20 |  |  |  | 15 |
|  | $ | 1,620 |  |  | $ | 1,615 |
Foreign currency risk [Member] |
Disclosure of detailed information about financial instruments [Line Items] |
Carrying Amounts of Assets and Liabilities Related to Market Risk | 1) Foreign currency risk The carrying amounts of the Company’s foreign currency denominated monetary assets and monetary liabilities at the balance sheet dates were as follows:
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Assets |  |  |  |  |  |
USD |  | $ | 2,044 |  |  | $ | 2,962 |
EUR |  |  | 68 |  |  |  | 57 |
SGD |  |  | 920 |  |  |  | 1,075 |
RMB |  |  | 155 |  |  |  | 176 |
Liabilities |  |  |  |  |  |
USD |  |  | 1,030 |  |  |  | 1,216 |
EUR |  |  | 675 |  |  |  | 1,039 |
SGD |  |  | 1,864 |  |  |  | 1,739 |
RMB |  |  | 38 |  |  |  | 41 |
The carrying amounts of the Company’s derivatives with exchange rate risk exposures at the balance sheet dates were as follows:
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Assets |  |  |  |  |  |
USD |  | $ | — |  |  | $ | — |
EUR |  |  | — |  |  |  | 1 |
Liabilities |  |  |  |  |  |
EUR |  |  | — |  |  |  | 2 |
Foreign Currency Risk Sensitivity Analysis |
|  | Year Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Profit or loss |  |  |  |  |  |  |  |  |
Monetary assets and liabilities (a) |  |  |  |  |  |  |  |  |
USD |  | $ | 75 |  |  | $ | 51 |  |  | $ | 87 |
EUR |  |  | (39 | ) |  |  | (30 | ) |  |  | (49 | )
SGD |  |  | (69 | ) |  |  | (47 | ) |  |  | (33 | )
RMB |  |  | — |  |  |  | 6 |  |  |  | 7 |
Derivatives (b) |  |  |  |  |  |  |  |  |
USD |  |  | — |  |  |  | — |  |  |  | 2 |
EUR |  |  | 3 |  |  |  | 7 |  |  |  | 1 |
Equity |  |  |  |  |  |  |  |  |
Derivatives (c) |  |  |  |  |  |  |  |  |
EUR |  |  | 22 |  |  |  | 1 |  |  |  | 17 |
a) This is mainly attributable to the exposure to foreign currency denominated receivables and payables of the Company outstanding at the balance sheet dates. b) This is mainly attributable to forward exchange contracts. c) This is mainly attributable to the changes in the fair value of derivatives that are designated as cash flow hedges.
Interest rate risk [member] |
Disclosure of detailed information about financial instruments [Line Items] |
Carrying Amounts of Assets and Liabilities Related to Market Risk |
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Fair value interest rate risk |  |  |  |  |  |
Financial assets |  | $ | 43,156 |  |  | $ | 47,563 |
Financial liabilities |  |  | 41,458 |  |  |  | 41,445 |
Cash flow interest rate risk |  |  |  |  |  |
Financial assets |  |  | 9,136 |  |  |  | 12,950 |
Financial liabilities |  |  | 2,185 |  |  |  | 1,785 |

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