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Lease Arrangements (Tables)

12 Months Ended

Dec. 31, 2023

Text Block [Abstract]

Right-of-use assets

a. Right-of-use assets

		December 31,  2022												December 31,  2023
						NT$												NT$
						(In Millions)												(In Millions)
Carrying amounts
Land						$	38,525.8											$	37,437.1
Buildings							3,356.7												2,946.0
Machinery and equipment							2.9												-
Office equipment							28.6												41.6
						$	41,914.0											$	40,424.7

		Years Ended December 31
		2021												2022												2023
						NT$												NT$												NT$
		(In Millions)												(In Millions)												(In Millions)
Additions to right-of-use assets						$	7,769.8											$	12,610.7											$	2,145.4
Depreciation of right-of-use assets
Land						$	1,825.7											$	2,119.8											$	2,459.1
Buildings							707.9												928.7												976.1
Machinery and equipment							0.5												0.9												0.4
Office equipment							22.1												23.6												23.4
						$	2,556.2											$	3,073.0											$	3,459.0

Lease liabilities

b. Lease liabilities

		December 31,  2022												December 31,  2023
						NT$												NT$
						(In Millions)												(In Millions)
Carrying amounts
Current portion (classified under accrued expenses and other current liabilities)						$	2,603.5											$	2,810.6
Noncurrent portion							29,764.1												28,681.8
						$	32,367.6											$	31,492.4

Ranges of discount rates for lease liabilities

Ranges of discount rates for lease liabilities are as follows:

		December 31,   2022						December 31,   2023
Land				0.39%-2.30%						0.39%-2.30%
Buildings				0.39%-5.63%						0.57%-6.52%
Machinery and equipment				0.71%						-
Office equipment				0.28%-4.71%						0.28%-7.13%

Other lease information

d. Other lease information

		Years Ended December 31
		2021												2022												2023
						NT$												NT$												NT$
		(In Millions)												(In Millions)												(In Millions)
Expenses relating to short-term leases						$	5,250.3											$	4,731.1											$	1,215.1
Total cash outflow for leases						$	7,510.8											$	7,618.3											$	4,916.9

X

- Definition

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

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