XML 72 R58.htm IDEA: XBRL DOCUMENT v3.25.1
Trade Notes and Accounts Receivable, Net (Tables)
 12 Months Ended
Dec. 31, 2024
Disclosure Of Financial Assets [Line Items]  
Movements of Allowance for Doubtful Accounts, Trade Notes and Accounts Receivable

 

 

 

Year Ended December 31

 

 

 

2023

 

 

2024

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Beginning balance

 

$

1,365

 

 

$

1,102

 

Add: Provision for credit loss

 

 

128

 

 

 

179

 

Less: Amounts written off

 

 

(391

)

 

 

(138

)

Ending balance

 

$

1,102

 

 

$

1,143

 
Trade notes and accounts receivable [Member]  
Disclosure Of Financial Assets [Line Items]  
Summary of Trade Notes and Accounts Receivable, Net

 

 

December 31

 

 

 

2023

 

 

2024

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Trade notes and accounts receivable

 

$

25,944

 

 

$

27,169

 

Less: Loss allowance

 

 

(1,102

)

 

 

(1,143

)

 

 

$

24,842

 

 

$

26,026

 
Provision Matrix Arising from Telecommunications and Project Business

December 31, 2023

 

 

 

Not Past
Due

 

 

Past Due
Less than
30 Days

 

 

Past Due
31 to 60
Days

 

 

Past Due
61 to 90
Days

 

 

Past Due
91 to 120
Days

 

 

Past Due
121 to 180
Days

 

 

Past Due
over 180
Days

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

 

 

 

 

 

 

(In Millions)

 

 

 

 

 

 

 

 

 

 

Telecommunications
   business

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Expected credit loss rate
     (Note a)

 

0%-1%

 

 

1%-20%

 

 

3%-65%

 

 

12%-82%

 

 

23%-91%

 

 

40%-96%

 

 

100%

 

 

 

 

Gross carrying amount

 

$

17,066

 

 

$

346

 

 

$

135

 

 

$

70

 

 

$

48

 

 

$

49

 

 

$

578

 

 

$

18,292

 

Loss allowance (Lifetime
     ECL)

 

 

(50

)

 

 

(22

)

 

 

(29

)

 

 

(29

)

 

 

(35

)

 

 

(22

)

 

 

(578

)

 

 

(765

)

Amortized cost

 

$

17,016

 

 

$

324

 

 

$

106

 

 

$

41

 

 

$

13

 

 

$

27

 

 

$

—

 

 

$

17,527

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Project business

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Expected credit loss rate
     (Note b)

 

0%-5%

 

 

5%

 

 

10%

 

 

30%

 

 

50%

 

 

80%

 

 

100%

 

 

 

 

Gross carrying amount

 

$

3,869

 

 

$

101

 

 

$

12

 

 

$

18

 

 

$

1

 

 

$

1

 

 

$

287

 

 

$

4,289

 

Loss allowance (Lifetime
     ECL)

 

 

(3

)

 

 

(17

)

 

 

(1

)

 

 

(5

)

 

 

(1

)

 

 

—

 

 

 

(287

)

 

 

(314

)

Amortized cost

 

$

3,866

 

 

$

84

 

 

$

11

 

 

$

13

 

 

$

—

 

 

$

1

 

 

$

—

 

 

$

3,975

 

December 31, 2024

 

 

 

Not Past
Due

 

 

Past Due
Less than
30 Days

 

 

Past Due
31 to 60
Days

 

 

Past Due
61 to 90
Days

 

 

Past Due
91 to 120
Days

 

 

Past Due
121 to 180
Days

 

 

Past Due
over 180
Days

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

 

 

 

 

 

 

(In Millions)

 

 

 

 

 

 

 

 

 

 

Telecommunications
   business

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Expected credit loss rate
     (Note a)

 

0%-1%

 

 

1%-22%

 

 

2%-68%

 

 

11%-84%

 

 

21%-92%

 

 

39%-96%

 

 

100%

 

 

 

 

Gross carrying amount

 

$

16,477

 

 

$

335

 

 

$

139

 

 

$

75

 

 

$

50

 

 

$

48

 

 

$

606

 

 

$

17,730

 

Loss allowance (Lifetime
     ECL)

 

 

(51

)

 

 

(24

)

 

 

(34

)

 

 

(31

)

 

 

(33

)

 

 

(34

)

 

 

(606

)

 

 

(813

)

Amortized cost

 

$

16,426

 

 

$

311

 

 

$

105

 

 

$

44

 

 

$

17

 

 

$

14

 

 

$

—

 

 

$

16,917

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Project business

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Expected credit loss rate
     (Note b)

 

0%-5%

 

 

5%

 

 

10%

 

 

30%

 

 

50%

 

 

80%

 

 

100%

 

 

 

 

Gross carrying amount

 

$

5,548

 

 

$

44

 

 

$

83

 

 

$

3

 

 

$

1

 

 

$ -

 

 

$

280

 

 

$

5,959

 

Loss allowance (Lifetime
     ECL)

 

 

(3

)

 

 

(2

)

 

 

(8

)

 

 

(1

)

 

 

(1

)

 

-

 

 

 

(280

)

 

 

(295

)

Amortized cost

 

$

5,545

 

 

$

42

 

 

$

75

 

 

$

2

 

 

$

—

 

 

$

—

 

 

$

—

 

 

$

5,664

 

Note a: Please refer to Note 44 for the information of disaggregation of telecommunications service revenue. The expected credit loss rate applicable to different business revenue varies so as to reflect the risk level indicating by factors like historical experience.

Note b: The project business has different loss types according to the customer types. The expected credit loss rate listed above is for general customers. When the customer is a government-affiliated entity, it is anticipated that there will not be an instance of credit loss. Customers with past history of bounced checks or accounts receivable exceeding six months overdue are classified as high-risk customers, with an expected credit loss rate of 50%, increasing by period as the days overdue increase.