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Lease Arrangements | 12 Months Ended
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Dec. 31, 2021
Text Block [Abstract] |
Lease Arrangements |
16. | LEASE ARRANGEMENTS
| a. | Right-of-use assets
|  | December 31, 2020 |  |  | December 31, 2021 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Carrying amounts |  |  |  |  |  |  |  |
Land |  | $ | 25,141.9 |  |  | $ | 29,778.6 |
Buildings |  |  | 2,544.8 |  |  |  | 2,918.1 |
Machinery and equipment |  |  | — |  |  |  | 3.4 |
Office equipment |  |  | 41.8 |  |  |  | 34.3 |
|  | $ | 27,728.5 |  |  | $ | 32,734.4 |
|  | Years Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Additions to right-of-use assets |  | $ | 1,033.0 |  |  | $ | 13,481.2 |  |  | $ | 7,769.8 |
Depreciation of right-of-use assets |  |  |  |  |  |  |  |  |  |  |  |
Land |  | $ | 957.1 |  |  | $ | 1,312.9 |  |  | $ | 1,825.7 |
Buildings |  |  | 458.8 |  |  |  | 569.5 |  |  |  | 707.9 |
Machinery and equipment |  |  | 1,184.4 |  |  |  | 775.8 |  |  |  | 0.5 |
Office equipment |  |  | 22.4 |  |  |  | 23.4 |  |  |  | 22.1 |
|  | $ | 2,622.7 |  |  | $ | 2,681.6 |  |  | $ | 2,556.2 |
Income from subleasing right-of-use assets (classified under other operating income and expenses, net) |  | $ | 55.0 |  |  | $ | 79.6 |  |  | $ | 82.0 |
b.  Lease liabilities
|  | December 31, 2020 |  |  | December 31, 2021 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Carrying amounts |  |  |  |  |  |  |  |
Current portion (classified under accrued expenses and other current liabilities) |  | $ | 1,828.0 |  |  | $ | 2,176.5 |
Noncurrent portion |  |  | 20,560.6 |  |  |  | 20,764.2 |
|  | $ | 22,388.6 |  |  | $ | 22,940.7 |
Ranges of discount rates for lease liabilities are as follows:
|  | December 31, 2020 |  | December 31, 2021 |
Land |  | 0.48%-2.14% |  |  | 0.39%-2.14 | %
Buildings |  | 0.54%-3.88% |  |  | 0.39%-3.88 | %
Machinery and equipment |  | — |  |  | 0.71% |
Office equipment |  | 0.28%-3.88% |  |  | 0.28%-3.88 | %
c.   Material terms of right-of-use assets The Company leases land and buildings mainly for the use of plants and offices with lease terms of 1 to 36 years. The lease contracts for land located in the R.O.C. specify that lease payments will be adjusted every 2 years on the basis of changes in announced land value prices. The Company does not have purchase options to acquire the leasehold land and buildings at the end of the lease terms. d.  Subleases The Company subleases the right to use its buildings and machinery and equipment under operating leases with lease terms of 1 to 6 years. The maturity analysis of lease payments receivable under operating subleases is as follows:
|  | December 31, 2020 |  |  | December 31, 2021 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Year 1 |  | $ | 144.1 |  |  | $ | 60.8 |
| e. | Other lease information
|  | Years Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Expenses relating to short-term leases |  | $ | 5,007.1 |  |  | $ | 3,153.5 |  |  | $ | 5,250.3 |
Expenses relating to variable lease payments not included in the measurement of lease liabilities |  | $ | 195.1 |  |  | $ | 257.0 |  |  | $ | 168.7 |
|  | Years Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Total cash outflow for leases |  | $ | 7,724.4 |  |  | $ | 6,354.6 |  |  | $ | 7,510.8 |

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