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

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