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Lease Arrangements (Tables)

12 Months Ended

Dec. 31, 2022

Text Block [Abstract]

Right-of-use assets

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

Lease liabilities

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

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%

Other lease information

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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- Definition

The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets]

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-Name IFRS
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-IssueDate 2022-03-24
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