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Intangible Assets (Tables)

12 Months Ended

Dec. 31, 2023

Text Block [Abstract]

Summary of Intangible Assets

		Goodwill												Technology License Fees												Software and  System Design  Costs												Patent and  Others												Total
						NT$												NT$												NT$												NT$												NT$
						(In Millions)												(In Millions)												(In Millions)												(In Millions)												(In Millions)
Cost
Balance at January 1, 2021						$	5,436.6											$	22,161.7											$	36,239.0											$	11,277.6											$	75,114.9
Additions							-												1,372.8												7,726.2												219.5												9,318.5
Disposals or retirements							-												-												(318.7	)											-												(318.7	)
Effect of exchange rate changes							(57.4	)											(0.5	)											4.5												0.1												(53.3	)
Balance at December 31, 2021						$	5,379.2											$	23,534.0											$	43,651.0											$	11,497.2											$	84,061.4
Accumulated amortization and impairment
Balance at January 1, 2021						$	-											$	12,226.2											$	30,111.7											$	7,008.9											$	49,346.8
Additions							-												2,686.8												4,323.9												1,196.5												8,207.2
Disposals or retirements							-												-												(317.5	)											-												(317.5	)
Effect of exchange rate changes							-												(0.6	)											3.5												0.3												3.2
Balance at December 31, 2021						$	-											$	14,912.4											$	34,121.6											$	8,205.7											$	57,239.7
Carrying amounts at December 31, 2021						$	5,379.2											$	8,621.6											$	9,529.4											$	3,291.5											$	26,821.7
Cost
Balance at January 1, 2022						$	5,379.2											$	23,534.0											$	43,651.0											$	11,497.2											$	84,061.4
Additions							-												2,253.0												5,079.0												203.1												7,535.1
Disposals or retirements							-												(30.0	)											(66.3	)											-												(96.3	)
Effect of exchange rate changes							412.6												2.0												12.1												1.6												428.3
Balance at December 31, 2022						$	5,791.8											$	25,759.0											$	48,675.8											$	11,701.9											$	91,928.5
Accumulated amortization and impairment
Balance at January 1, 2022						$	-											$	14,912.4											$	34,121.6											$	8,205.7											$	57,239.7
Additions							-												2,793.5												4,774.5												1,188.1												8,756.1
Disposals or retirements							-												(11.4	)											(66.3	)											-												(77.7	)
Effect of exchange rate changes							-												1.9												8.6												0.7												11.2
Balance at December 31, 2022						$	-											$	17,696.4											$	38,838.4											$	9,394.5											$	65,929.3
Carrying amounts at December 31, 2022						$	5,791.8											$	8,062.6											$	9,837.4											$	2,307.4											$	25,999.2
Cost
Balance at January 1, 2023						$	5,791.8											$	25,759.0											$	48,675.8											$	11,701.9											$	91,928.5
Additions							-												461.1												4,947.4												621.3												6,029.8
Disposals or retirements							-												-												(4,289.2	)											-												(4,289.2	)
Effect of exchange rate changes							4.6												1.3												(17.0	)											24.2												13.1
Balance at December 31, 2023						$	5,796.4											$	26,221.4											$	49,317.0											$	12,347.4											$	93,682.2
Accumulated amortization and impairment
Balance at January 1, 2023						$	-											$	17,696.4											$	38,838.4											$	9,394.5											$	65,929.3
Additions							-												2,792.4												5,308.1												1,157.7												9,258.2
Disposals or retirements							-												-												(4,289.1	)											-												(4,289.1	)
Effect of exchange rate changes							-												1.3												(10.7	)											26.5												17.1
Balance at December 31, 2023						$	-											$	20,490.1											$	39,846.7											$	10,578.7											$	70,915.5
Carrying amounts at December 31, 2023						$	5,796.4											$	5,731.3											$	9,470.3											$	1,768.7											$	22,766.7

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- Definition

The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 38
-IssueDate 2023-01-01
-Paragraph 118
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118&doctype=Standard
-URIDate 2023-03-23

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- Definition

Text block [abstract].

+ References

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