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Financial Instruments (Tables)

12 Months Ended

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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