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v3.24.1

Summary of Material Accounting Policies - Summary of Assets and Liabilities of Discontinued ePLDT Subsidiaries, Net of Intercompany Transactions (Details) - PHP (₱) ₱ in Millions | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | --- | --- | ---
Assets: |  |  |  |
Cash and cash equivalents | ₱ 16,177 | ₱ 25,211 | ₱ 23,907 | ₱ 40,237
Other financial assets | 3,481 | 3,489 |  |
Short-term investments | 391 | 383 |  |
Property and equipment (Notes 3 and 10) | 287,103 | 292,745 | 302,736 |
Right-of-use assets (Note 3 and 10) | 32,717 | 28,863 |  |
Deferred income tax assets – net (Note 7) | 18,172 | 17,636 | 13,385 |
TOTAL ASSETS | 609,519 | 624,162 | 626,328 |
Liabilities: |  |  |  |
Accrued expenses and other current liabilities (Notes 23 and 26) | 88,750 | 93,545 |  |
Income tax payable | 4,630 | 982 |  |
Accounts payable (Note 22) | 81,014 | 105,187 |  |
Lease liabilities | 47,546 | 42,435 | 21,686 |
TOTAL LIABILITIES | 499,133 | 510,201 | ₱ 498,863 |
Discontinued operations [member] | ePLDT, Inc. [Member] |  |  |  |
Assets: |  |  |  |
Cash and cash equivalents | 109 | 240 |  |
Other financial assets | 10 | 15 |  |
Short-term investments | 9 | 9 |  |
Property and equipment (Notes 3 and 10) |  | 11 |  |
Right-of-use assets (Note 3 and 10) |  | 77 |  |
Deferred income tax assets – net (Note 7) |  | 1 |  |
Other assets | 226 | 382 |  |
TOTAL ASSETS | 354 | 735 |  |
Liabilities: |  |  |  |
Accrued expenses and other current liabilities (Notes 23 and 26) | 224 | 498 |  |
Income tax payable | 3 | 4 |  |
Accounts payable (Note 22) | 2 | 108 |  |
Lease liabilities |  | 110 |  |
Other liabilities | 10 | 24 |  |
TOTAL LIABILITIES | 239 | 744 |  |
Net assets (liabilities) directly associated with disposal group | ₱ 115 | ₱ (9) |  |

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