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Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2021

Text Block [Abstract]

Summary of Intangible Assets

		Goodwill				Technology License Fees				Software and System Design Costs				Patent and Others				Total
		NT$				NT$				NT$				NT$				NT$
		(In Millions)				(In Millions)				(In Millions)				(In Millions)				(In Millions)
Cost
Balance at January 1, 2019		$	5,795.5			$	10,974.5			$	29,594.6			$	7,656.3			$	54,020.9
Additions			—				4,879.6				3,710.4				647.8				9,237.8
Disposals or retirements			—				—				(260.9	)			—				(260.9	)
Effect of exchange rate changes			(102.1	)			0.9				(20.1	)			(1.2	)			(122.5	)
Balance at December 31, 2019		$	5,693.4			$	15,855.0			$	33,024.0			$	8,302.9			$	62,875.3
Accumulated amortization and impairment
Balance at January 1, 2019		$	—			$	8,756.0			$	23,023.7			$	5,239.1			$	37,018.8
Additions			—				1,066.9				3,747.3				658.2				5,472.4
Disposals or retirements			—				—				(258.6	)			—				(258.6	)
Effect of exchange rate changes			—				0.9				(10.3	)			(0.9	)			(10.3	)
Balance at December 31, 2019		$	—			$	9,823.8			$	26,502.1			$	5,896.4			$	42,222.3
Carrying amounts at December 31, 2019		$	5,693.4			$	6,031.2			$	6,521.9			$	2,406.5			$	20,653.0
Cost
Balance at January 1, 2020		$	5,693.4			$	15,855.0			$	33,024.0			$	8,302.9			$	62,875.3
Additions			—				6,308.9				3,275.8				2,974.8				12,559.5
Disposals or retirements			—				—				(60.5	)			—				(60.5	)
Effect of exchange rate changes			(256.8	)			(2.2	)			(0.3	)			(0.1	)			(259.4	)
Balance at December 31, 2020		$	5,436.6			$	22,161.7			$	36,239.0			$	11,277.6			$	75,114.9
Accumulated amortization and impairment
Balance at January 1, 2020		$	—			$	9,823.8			$	26,502.1			$	5,896.4			$	42,222.3
Additions			—				2,404.5				3,669.2				1,112.5				7,186.2
Disposals or retirements			—				—				(59.9	)			—				(59.9	)
Effect of exchange rate changes			—				(2.1	)			0.3				—				(1.8	)
Balance at December 31, 2020		$	—			$	12,226.2			$	30,111.7			$	7,008.9			$	49,346.8
Carrying amounts at December 31, 2020		$	5,436.6			$	9,935.5			$	6,127.3			$	4,268.7			$	25,768.1

		Goodwill				Technology License Fees				Software and System Design Costs				Patent and Others				Total
		NT$				NT$				NT$				NT$				NT$
		(In Millions)				(In Millions)				(In Millions)				(In Millions)				(In Millions)
Cost
Balance at January 1, 2021		$	5,436.6			$	22,161.7			$	36,239.0			$	11,277.6			$	75,114.9
Additions			—				1,372.8				7,726.2				219.5				9,318.5
Disposals or retirements			—				—				(318.7	)			—				(318.7	)
Effect of exchange rate changes			(57.4	)			(0.5	)			4.5				0.1				(53.3	)
Balance at December 31, 2021		$	5,379.2			$	23,534.0			$	43,651.0			$	11,497.2			$	84,061.4
Accumulated amortization and impairment
Balance at January 1, 2021		$	—			$	12,226.2			$	30,111.7			$	7,008.9			$	49,346.8
Additions			—				2,686.8				4,323.9				1,196.5				8,207.2
Disposals or retirements			—				—				(317.5	)			—				(317.5	)
Effect of exchange rate changes			—				(0.6	)			3.5				0.3				3.2
Balance at December 31, 2021		$	—			$	14,912.4			$	34,121.6			$	8,205.7			$	57,239.7
Carrying amounts at December 31, 2021		$	5,379.2			$	8,621.6			$	9,529.4			$	3,291.5			$	26,821.7

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- Definition

The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 38
-IssueDate 2021-01-01
-Paragraph 118
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&anchor=para_118&doctype=Standard
-URIDate 2021-03-24

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- Definition

Text block [abstract].

+ References

No definition available.

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