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Financial Assets at Fair Value Through Other Comprehensive Income | 12 Months Ended
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Dec. 31, 2022
Text Block [Abstract] |
Financial Assets at Fair Value Through Other Comprehensive Income |
9. | FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME
|  | December 31, 2021 |  |  | December 31, 2022 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Investments in debt instruments at FVTOCI |  |  |  |  |  |  |  |
Corporate bonds |  | $ | 57,253.2 |  |  | $ | 66,116.2 |
Agency bonds/Agency mortgage-backed securities |  |  | 32,070.1 |  |  |  | 28,399.9 |
Government bonds |  |  | 21,345.8 |  |  |  | 18,929.8 |
Asset-backed securities |  |  | 8,660.4 |  |  |  | 9,274.7 |
|  |  | 119,329.5 |  |  |  | 122,720.6 |
Investments in equity instruments at FVTOCI |  |  |  |  |  |  |  |
Non-publicly traded equity investments |  |  | 5,887.9 |  |  |  | 6,159.2 |
Publicly traded stocks |  |  | 189.8 |  |  |  | 277.9 |
|  |  | 6,077.7 |  |  |  | 6,437.1 |
|  | $ | 125,407.2 |  |  | $ | 129,157.7 |
Current |  | $ | 119,519.3 |  |  | $ | 122,998.5 |
Noncurrent |  |  | 5,887.9 |  |  |  | 6,159.2 |
|  | $ | 125,407.2 |  |  | $ | 129,157.7 |
These investments in equity instruments are held for medium to long-term purposes and therefore are accounted for as FVTOCI. For dividends recognized from these investments, please refer to consolidated statements of cash flows. All of the dividends are mainly from investments held at the end of the reporting period. For the years ended December 31, 2020, 2021 and 2022, as the Company adjusted its investment portfolio and the non-publicly traded investees were acquired, equity investments designated at FVTOCI were divested for NT$0.01 million, NT$628.7 million and NT$561.6 million, respectively. For the years ended December 31, 2021 and 2022, the related other equity-unrealized gain/loss on financial assets at FVTOCI of NT$186.0 million and NT$ 303.2 million were transferred to increase retained earnings, respectively. For the year ended December 31, 2020, the related other equity-unrealized gain/loss on financial assets at FVTOCI of NT$109.0 million was transferred to decrease retained earnings. As of December 31, 2021 and 2022, the cumulative loss allowance for expected credit loss of NT$33.2 million and NT$37.8 million was recognized under investments in debt instruments at FVTOCI, respectively. Refer to Note 34 for information relating to the credit risk management and expected cre dit loss.

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