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Consolidated Statements of Cash Flows $ in Millions, $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($)
CASH FLOWS FROM OPERATING ACTIVITIES |  |  |  |
Income before income tax | $ 979,316.5 | $ 31,982.9 | $ 1,144,072.2 | $ 663,036.0
Adjustments for: |  |  |  |
Depreciation expense | 522,932.7 | 17,078.1 | 428,498.2 | 414,187.7
Amortization expense | 9,258.2 | 302.4 | 8,756.1 | 8,207.2
Expected credit losses recognized (reversal) on investments in debt instruments | 35.7 | 1.2 | 52.4 | (2.7)
Finance costs | 11,999.4 | 391.9 | 11,750.0 | 5,414.2
Share of profits of associates | (4,800.2) | (156.8) | (7,679.8) | (5,512.7)
Interest income | (60,293.9) | (1,969.1) | (22,422.2) | (5,708.8)
Share-based compensation | 483.0 | 15.8 | 302.4 | 7.8
Loss (gain) on disposal or retirement of property, plant and equipment, net | 369.1 | 12.0 | (98.9) | 273.6
Loss (gain) on disposal or retirement of intangible assets, net | (3.0) | (0.1) | 6.0 | 1.2
Impairment loss on property, plant and equipment |  |  | 790.7 | 274.4
Gain on financial instruments at fair value through profit or loss, net | (12.4) | (0.4) |  |
Loss (gain) on disposal of investments in debt instruments at fair value through other comprehensive income, net | 473.9 | 15.5 | 410.1 | (93.2)
Gain on disposal of investments accounted for using equity method, net | (15.8) | (0.5) |  |
Loss (gain) on foreign exchange, net | (246.7) | (8.1) | 10,342.7 | (16,115.9)
Dividend income | (464.1) | (15.2) | (266.8) | (362.3)
Others | (338.0) | (11.0) | 138.8 | (414.2)
Changes in operating assets and liabilities: |  |  |  |
Financial instruments at fair value through profit or loss | 289.6 | 9.5 | (1,354.4) | 2,649.2
Notes and accounts receivable, net | 28,442.0 | 928.9 | (32,169.9) | (52,105.9)
Receivables from related parties | 959.5 | 31.3 | (868.7) | (157.2)
Other receivables from related parties | (2.9) | (0.1) | (7.5) | (10.9)
Inventories | (29,847.9) | (974.8) | (28,046.8) | (55,748.9)
Other financial assets | 1,878.7 | 61.3 | (1,680.6) | (8,236.9)
Other current assets | (12,530.9) | (409.2) | (4,450.9) | (3,899.0)
Other noncurrent assets | (720.3) | (23.5) |  |
Accounts payable | 847.0 | 27.7 | 7,594.1 | 8,298.3
Payables to related parties | (76.3) | (2.5) | 205.4 | (670.5)
Salary and bonus payable | (3,234.9) | (105.6) | 12,633.4 | 3,730.9
Accrued profit sharing bonus to employees and compensation to directors | (11,031.6) | (360.3) | 25,223.9 | 843.7
Accrued expenses and other current liabilities | (44,466.7) | (1,452.2) | 46,578.8 | 84,322.7
Other noncurrent liabilities | 13,329.9 | 435.3 | 101,390.5 | 154,086.0
Net defined benefit liability | (687.2) | (22.4) | (2,538.8) | (635.2)
Cash generated from operations | 1,401,842.4 | 45,782.0 | 1,697,160.4 | 1,195,658.6
Income taxes paid | (159,875.1) | (5,221.3) | (86,561.2) | (83,497.9)
Net cash generated by operating activities | 1,241,967.3 | 40,560.7 | 1,610,599.2 | 1,112,160.7
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |
Acquisitions of financial instruments at fair value through profit or loss - debt instruments | (14,142.1) | (461.8) | (125.5) |
Acquisitions of financial assets at fair value through other comprehensive income | (62,752.0) | (2,049.4) | (54,566.7) | (255,888.7)
Acquisitions of financial assets at amortized cost | (149,387.9) | (4,878.8) | (183,125.9) | (3,799.7)
Acquisitions of property, plant and equipment | (949,816.8) | (31,019.5) | (1,082,672.1) | (839,195.7)
Acquisitions of intangible assets | (5,518.4) | (180.2) | (6,954.3) | (9,040.7)
Proceeds from disposal or redemption of financial assets at fair value through other comprehensive income | 35,698.6 | 1,165.9 | 44,963.4 | 254,604.5
Proceeds from disposal or redemption of financial assets at amortized cost | 134,605.8 | 4,396.0 | 62,329.7 | 9,368.3
Proceeds from disposal or redemption of investments accounted for using equity method |  |  |  |
Proceeds from disposal or redemption of property, plant and equipment | 703.9 | 23.0 | 983.3 | 390.4
Proceeds from disposal or redemption of intangible assets | 3.1 | 0.1 | 12.6 |
Proceeds from return of capital of investments in equity instruments at fair value through other comprehensive income | 128.0 | 4.2 | 2.9 | 115.6
Derecognition of hedging financial instruments | 68.2 | 2.2 | 1,684.4 | 276.3
Interest received | 55,887.2 | 1,825.2 | 18,083.7 | 5,990.9
Other dividends received | 445.1 | 14.5 | 266.8 | 362.3
Dividends received from investments accounted for using equity method | 3,076.5 | 100.5 | 2,749.7 | 2,136.4
Increase in prepayments for leases | (63.2) | (2.1) |  | (1,200.0)
Refundable deposits paid | (4,056.5) | (132.5) | (2,117.1) | (1,997.3)
Refundable deposits refunded | 1,454.0 | 47.5 | 505.4 | 683.7
Net cash used in investing activities | (906,120.6) | (29,592.5) | (1,190,928.3) | (836,365.8)
CASH FLOWS FROM FINANCING ACTIVITIES |  |  |  |
Increase (decrease) in short-term loans |  |  | (111,960.0) | 35,668.4
Increase in hedging financial liabilities - bank loans | 27,908.6 | 911.5 |  |
Proceeds from issuance of bonds | 85,700.0 | 2,798.8 | 198,293.6 | 364,592.8
Repayment of bonds | (18,100.0) | (591.1) | (4,400.0) | (2,600.0)
Proceeds from long-term bank loans | 2,450.0 | 80.0 | 2,670.0 | 1,510.0
Repayment of long-term bank loans | (1,756.9) | (57.4) | (166.7) |
Payments for transaction costs attributable to the issuance of bonds | (88.7) | (2.9) | (414.3) | (737.7)
Treasury stock acquired |  |  | (871.6) |
Repayment of the principal portion of lease liabilities | (2,854.3) | (93.2) | (2,428.3) | (1,985.3)
Interest paid | (17,359.0) | (566.9) | (12,218.6) | (3,833.6)
Guarantee deposits received | 230.1 | 7.5 | 271.4 | 469.0
Guarantee deposits refunded | (367.4) | (12.0) | (62.1) | (36.8)
Cash dividends | (291,721.9) | (9,527.2) | (285,234.2) | (265,786.4)
Disposal of ownership interests in subsidiaries (without losing control) |  |  |  | 9,451.8
Donation from shareholders | 16.5 | 0.6 | 13.2 | 11.3
Increase (decrease) in non-controlling interests | 11,048.8 | 360.8 | 16,263.6 | (115.0)
Net cash generated by (used in) financing activities | (204,894.2) | (6,691.5) | (200,244.0) | 136,608.5
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS | (8,338.8) | (272.4) | 58,397.0 | (7,583.8)
NET INCREASE IN CASH AND CASH EQUIVALENTS | 122,613.7 | 4,004.3 | 277,823.9 | 404,819.6
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR | 1,342,814.1 | 43,854.2 | 1,064,990.2 | 660,170.6
CASH AND CASH EQUIVALENTS, END OF YEAR | 1,465,427.8 | 47,858.5 | 1,342,814.1 | 1,064,990.2
Property, plant and equipment [member] |  |  |  |
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |
Acquisitions of property, plant and equipment | (949,816.8) |  | (1,082,672.1) | (839,195.7)
Proceeds from government grants | 47,544.7 | $ 1,552.7 | 7,046.1 | 821.3
Land use right and others [member] |  |  |  |
CASH FLOWS FROM INVESTING ACTIVITIES |  |  |  |
Proceeds from government grants | $ 1.2 |  | $ 5.3 | $ 6.6

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- Definition The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2023-01-01 -Paragraph 52 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2023-en-r&anchor=para_52_a&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_35&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for income taxes paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for debt issue costs. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17_e&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash inflow from changes in ownership interests in subsidiaries that do not result in a loss of control. [Refer: Subsidiaries [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 42A -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_42A&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 42B -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_42B&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash inflow from government grants, classified as investing activities. [Refer: Government [member]; Government grants] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 20 -IssueDate 2023-01-01 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=20&code=ifrs-tx-2023-en-r&anchor=para_28&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash inflow from the issuing of bonds, notes and debentures. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 17 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_17&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash inflow from sales of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Guarantee deposits refunded classified as financing activities. + References No definition available. + Details
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Data Type: | xbrli:monetaryItemType
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- Definition Payment for acquire of treasury shares. + References No definition available. + Details
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Data Type: | xbrli:monetaryItemType
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- Definition Cash inflow (outflow) for changes in noncontrolling interests. + References No definition available. + Details
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- Definition The cash inflow from disposal or redemption of financial assets at amortized cost. + References No definition available. + Details
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- Definition The cash inflow from disposal or redemption of financial assets at fair value through other comprehensive income. + References No definition available. + Details
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- Definition Proceeds from hedging financial liabilities. + References No definition available. + Details
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- Definition The cash inflow from disposal or redemption of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References No definition available. + Details
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- Definition The cash inflow from the return of capital of investments in equity instruments at fair value through other comprehensive income. [Refer: Investments in equity instruments at fair value through other comprehensive income] + References No definition available. + Details
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- Definition The cash outflow for the purchase of financial assets at amortized cost. [Refer: Financial instruments at amortized cost] + References No definition available. + Details
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- Definition The cash outflow for the purchase of financial assets at fair value through other comprehensive income. [Refer:Financial assets at fair value through other comprehensive income]. + References No definition available. + Details
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- Definition The cash outflow for the purchase of financial assets at fair value through profit or loss debt instruments. [Refer: Financial instruments at fair value through profit or loss]. + References No definition available. + Details
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- Details
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- Details
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