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Fair Value Information (Tables)
12 Months Ended
Dec. 31, 2024
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]  
Schedule of Carrying Amounts of Financial Assets and Liabilities Not Measured at Fair Value

Except those listed in the table below, the Company considers that the carrying amounts of financial assets and liabilities not measured at fair value approximate their fair values.

 

 

 

December 31, 2023

 

 

December 31, 2024

 

 

 

Carrying Value

 

 

Fair Value

 

 

Carrying Value

 

 

Fair Value

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial assets

 

 

 

 

 

 

 

 

 

 

 

 

Financial assets at amortized cost

 

 

 

 

 

 

 

 

 

 

 

 

    Corporate bonds

 

$

 

 

$

 

 

$

2,000

 

 

$

2,002

 

Financial liabilities

 

 

 

 

 

 

 

 

 

 

 

 

Financial liabilities at amortized cost

 

 

 

 

 

 

 

 

 

 

 

 

    Bonds payable

 

$

30,483

 

 

$

30,469

 

 

$

30,488

 

 

$

30,485

 

Carrying Amounts And Fair Value of Financial Assets and Liabilities
b.
Financial instruments that are measured at fair value on a recurring basis

December 31, 2023

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Financial assets at FVTPL

 

 

 

 

 

 

 

 

 

 

 

 

Derivatives

 

$

 

 

$

1

 

 

$

 

 

$

1

 

Listed stocks

 

 

 

 

 

 

 

 

 

 

 

 

Non-listed stocks

 

 

 

 

 

 

 

 

793

 

 

 

793

 

Limited partnership

 

 

 

 

 

 

 

 

219

 

 

 

219

 

Other investing agreements

 

 

 

 

 

 

 

 

24

 

 

 

24

 

 

 

$

 

 

$

1

 

 

$

1,036

 

 

$

1,037

 

Financial assets at FVOCI

 

 

 

 

 

 

 

 

 

 

 

 

Listed and emerging stocks

 

$

243

 

 

$

 

 

$

 

 

$

243

 

Non-listed stocks

 

 

 

 

 

 

 

 

4,169

 

 

 

4,169

 

 

 

$

243

 

 

$

 

 

$

4,169

 

 

$

4,412

 

Hedging financial liabilities

 

$

 

 

$

 

 

$

 

 

$

 

 

 

December 31, 2024

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Financial assets at FVTPL

 

 

 

 

 

 

 

 

 

 

 

 

Derivatives

 

$

 

 

$

 

 

$

 

 

$

 

Non-listed stocks

 

 

 

 

 

 

 

 

661

 

 

 

661

 

Limited partnership

 

 

 

 

 

 

 

 

307

 

 

 

307

 

Other investing agreements

 

 

 

 

 

 

 

 

37

 

 

 

37

 

 

 

$

 

 

$

 

 

$

1,005

 

 

$

1,005

 

Financial assets at FVOCI

 

 

 

 

 

 

 

 

 

 

 

 

Listed and emerging stocks

 

$

126

 

 

$

 

 

$

 

 

$

126

 

Non-listed stocks

 

 

 

 

 

 

 

 

4,541

 

 

 

4,541

 

 

 

$

126

 

 

$

 

 

$

4,541

 

 

$

4,667

 

Hedging financial assets

 

$

 

 

$

1

 

 

$

 

 

$

1

 

Hedging financial liabilities

 

$

 

 

$

2

 

 

$

 

 

$

2

 

Schedule of Percentage Decrease in Discount for Lack of Marketability or Noncontrolling Interests

 

 

December 31

 

 

2023

 

2024

Discount for lack of marketability

 

3.75%-20.00%

 

20.00%-30.00%

Noncontrolling interests discount

 

17.01%-25.00%

 

15.00%-29.04%

Growth rate of long-term revenue

 

0.19%

 

0.12%

Discount rate

 

7.11%-8.20%

 

8.32%-14.40%

Schedule of Impact of Decrease in Discount for Lack of Marketability or Noncontrolling Interests

 

 

December 31

 

 

 

2023

 

 

2024

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Discount for lack of marketability

 

 

 

 

 

 

5% increase

 

$

(49

)

 

$

(63

)

5% decrease

 

$

45

 

 

$

63

 

Noncontrolling interests discount

 

 

 

 

 

 

5% increase

 

$

(22

)

 

$

(51

)

5% decrease

 

$

22

 

 

$

51

 

Growth rate of long-term revenue

 

 

 

 

 

 

0.1% increase

 

$

35

 

 

$

31

 

0.1% decrease

 

$

(35

)

 

$

(31

)

Discount rate

 

 

 

 

 

 

1% increase

 

$

(396

)

 

$

(363

)

1% decrease

 

$

488

 

 

$

439

 

Level 3 [Member]  
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]  
Schedule of Reconciliations for Financial Assets

2022

 

Financial Assets

 

Measured at
 Fair Value
 through Profit
 or Loss

 

 

Measured at
 Fair Value
 through Other
 Comprehensive
 Income

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

(In Millions)

 

 

 

 

Balance at January 1, 2022

 

$

909

 

 

$

3,157

 

 

$

4,066

 

Acquisition

 

 

348

 

 

 

16

 

 

 

364

 

Disposal

 

 

 

 

 

 

 

 

 

Recognized in profit or loss under “Other gains and losses”

 

 

(215

)

 

 

 

 

 

(215

)

Recognized in other comprehensive income under “Unrealized
   gain or loss on financial assets at fair value through
   other comprehensive income”

 

 

 

 

 

52

 

 

 

52

 

Proceeds from capital reduction from investees

 

 

(22

)

 

 

(7

)

 

 

(29

)

Balance at December 31, 2022

 

$

1,020

 

 

$

3,218

 

 

$

4,238

 

Unrealized gain or loss in 2022

 

$

(209

)

 

 

 

 

 

 

 

 

2023

 

Financial Assets

 

Measured at
 Fair Value
 through Profit
 or Loss

 

 

Measured at
 Fair Value
 through Other
 Comprehensive
 Income

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

(In Millions)

 

 

 

 

Balance at January 1, 2023

 

$

1,020

 

 

$

3,218

 

 

$

4,238

 

Acquisition

 

 

133

 

 

 

305

 

 

 

438

 

Recognized in profit or loss under “Other gains and losses”

 

 

(95

)

 

 

 

 

 

(95

)

Recognized in other comprehensive income under “Unrealized
   gain or loss on financial assets at fair value through
   other comprehensive income”

 

 

 

 

 

649

 

 

 

649

 

Proceeds from capital reduction from investees and profit distribution

 

 

(22

)

 

 

(3

)

 

 

(25

)

Balance at December 31, 2023

 

$

1,036

 

 

$

4,169

 

 

$

5,205

 

Unrealized gain or loss in 2023

 

$

(95

)

 

 

 

 

 

 

 

2024

 

Financial Assets

 

Measured at
 Fair Value
 through Profit
 or Loss

 

 

Measured at
 Fair Value
 through Other
 Comprehensive
 Income

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

(In Millions)

 

 

 

 

Balance at January 1, 2024

 

$

1,036

 

 

$

4,169

 

 

$

5,205

 

Acquisition

 

 

159

 

 

 

313

 

 

 

472

 

Recognized in profit or loss under “Other gains and losses”

 

 

(147

)

 

 

 

 

 

(147

)

Recognized in other comprehensive income under “Unrealized
   gain or loss on financial assets at fair value through
   other comprehensive income”

 

 

 

 

 

62

 

 

 

62

 

Proceeds from capital reduction from investees and profit distribution

 

 

(43

)

 

 

(3

)

 

 

(46

)

Balance at December 31, 2024

 

$

1,005

 

 

$

4,541

 

 

$

5,546

 

Unrealized gain or loss in 2024

 

$

(143

)