
	December 31, 2020		June 30, 2021
	NT$		NT$
	(In Millions)		(In Millions)
Finished goods	$	21,705.6	$	21,358.6
Work in process		91,672.9		126,550.9
Raw materials		14,716.0		12,991.5
Supplies and spare parts		9,258.9		9,537.7


	$	137,353.4	$	170,438.7

Write-down of inventories to net realizable value and reversal of write-down of inventories resulting from the increase in net realizable value were included in the cost of revenue. The amounts are illustrated below:


	Six Months Ended June 30
	2020		2021
	NT$		NT$
	(In Millions)		(In Millions)
Inventory losses (reversal of write-down of inventories)	$	273.7	$	(946.0	)