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Lease Arrangements | 12 Months Ended
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Dec. 31, 2022
Text Block [Abstract] |
Lease Arrangements |
16. | LEASE ARRANGEMENTS
| a. | Right-of-use assets
|  |  |  | December 31, 2021 |  |  | December 31, 2022 |
|  |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Millions) |  |  | (In Millions) |
Carrying amounts |  |  |  |  |  |  |  |  |  |
Land |  |  |  | $ | 29,778.6 |  |  | $ | 38,525.8 |
Buildings |  |  |  |  | 2,918.1 |  |  |  | 3,356.7 |
Machinery and equipment |  |  |  |  | 3.4 |  |  |  | 2.9 |
Office equipment |  |  |  |  | 34.3 |  |  |  | 28.6 |
|  |  |  | $ | 32,734.4 |  |  | $ | 41,914.0 |
|  | Years Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Additions to right-of-use assets |  | $ | 13,481.2 |  |  | $ | 7,769.8 |  |  | $ | 12,610.7 |
Depreciation of right-of-use assets |  |  |  |  |  |  |  |  |  |  |  |
Land |  | $ | 1,312.9 |  |  | $ | 1,825.7 |  |  | $ | 2,119.8 |
Buildings |  |  | 569.5 |  |  |  | 707.9 |  |  |  | 928.7 |
Machinery and equipment |  |  | 775.8 |  |  |  | 0.5 |  |  |  | 0.9 |
Office equipment |  |  | 23.4 |  |  |  | 22.1 |  |  |  | 23.6 |
|  | $ | 2,681.6 |  |  | $ | 2,556.2 |  |  | $ | 3,073.0 |
| b. | Lease liabilities
|  |  |  | December 31, 2021 |  |  | December 31, 2022 |
|  |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Millions) |  |  | (In Millions) |
Carrying amounts |  |  |  |  |  |  |  |  |  |
Current portion (classified under accrued expenses and other current liabilities) |  |  |  | $ | 2,176.5 |  |  | $ | 2,603.5 |
Noncurrent portion |  |  |  |  | 20,764.2 |  |  |  | 29,764.1 |
|  |  |  | $ | 22,940.7 |  |  | $ | 32,367.6 |
Ranges of discount rates for lease liabilities are as follows:
|  | December 31, 2021 |  | December 31, 2022 |
Land |  | 0.39%-2.14% |  |  | 0.39%-2.30% |
Buildings |  | 0.39%-3.88% |  |  | 0.39%-5.63% |
Machinery and equipment |  | 0.71% |  |  | 0.71% |
Office equipment |  | 0.28%-3.88% |  |  | 0.28%-4.71% |
| 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. | Other lease information
|  | Years Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Expenses relating to short-term leases |  | $ | 3,153.5 |  |  | $ | 5,250.3 |  |  | $ | 4,731.1 |
Total cash outflow for leases |  | $ | 6,354.6 |  |  | $ | 7,510.8 |  |  | $ | 7,618.3 |

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