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Inventories

12 Months Ended

Dec. 31, 2020

13.	INVENTORIES


	December 31, 2019		December 31, 2020
	NT$		NT$
	(In Millions)		(In Millions)
Finished goods	$	8,924.5	$	21,705.6
Work in process		51,969.1		91,672.9
Raw materials		16,552.3		14,716.0
Supplies and spare parts		5,535.3		9,258.9


	$	82,981.2	$	137,353.4

Write-down of inventories to net realizable v

lue and reversal of write-down of inventories resulting from the increase in net realizable value were included in the cost of revenue, as illustrated below:


	Years Ended December 31
	2018		2019			2020
	NT$		NT$			NT$
	(In Millions)		(In Millions)			(In Millions)
Inventory losses (reversal of write-down of inventories)	$	1,259.5	$	(1,983.0	)	$	3,664.5

The aforementioned inventory losses (reversal of write-down of inventories) for the years ended December 31, 2018 and 2019 excluded computer virus outbreak losses and wafer contamination losses. Please refer to related losses in Note 37.