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Financial Assets at Fair Value Through Other Comprehensive Income | 12 Months Ended
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Dec. 31, 2024
Texts Block [Abstract] |
Financial Assets at Fair Value Through Other Comprehensive Income |
9. | FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME
|  | December 31, 2023 |  |  | December 31, 2024 |
|  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |
|  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |
Investments in debt instruments at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate bonds |  |  |  |  |  | $ | 79,605.5 |  |  |  |  |  |  |  |  |  |  | $ | 108,612.1 |  |  |  |  |
Agency mortgage-backed securities |  |  |  |  |  |  | 37,959.7 |  |  |  |  |  |  |  |  |  |  |  | 46,611.4 |  |  |  |  |
Government bonds/Agency bonds |  |  |  |  |  |  | 22,338.9 |  |  |  |  |  |  |  |  |  |  |  | 20,645.9 |  |  |  |  |
Asset-backed securities |  |  |  |  |  |  | 9,898.8 |  |  |  |  |  |  |  |  |  |  |  | 11,490.5 |  |  |  |  |
|  |  |  |  |  |  | 149,802.9 |  |  |  |  |  |  |  |  |  |  |  | 187,359.9 |  |  |  |  |
Investments in equity instruments at FVTOCI |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-publicly traded equity investments |  |  |  |  |  |  | 7,208.7 |  |  |  |  |  |  |  |  |  |  |  | 7,822.9 |  |  |  |  |
Publicly traded stocks |  |  |  |  |  |  | 4,727.9 |  |  |  |  |  |  |  |  |  |  |  | 4,842.8 |  |  |  |  |
|  |  |  |  |  |  | 11,936.6 |  |  |  |  |  |  |  |  |  |  |  | 12,665.7 |  |  |  |  |
|  |  |  |  |  | $ | 161,739.5 |  |  |  |  |  |  |  |  |  |  | $ | 200,025.6 |  |  |  |  |
Current |  |  |  |  |  | $ | 154,530.8 |  |  |  |  |  |  |  |  |  |  | $ | 192,202.7 |  |  |  |  |
Noncurrent |  |  |  |  |  |  | 7,208.7 |  |  |  |  |  |  |  |  |  |  |  | 7,822.9 |  |  |  |  |
|  |  |  |  |  | $ | 161,739.5 |  |  |  |  |  |  |  |  |  |  | $ | 200,025.6 |  |  |  |  |
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, 2022, 2023 and 2024, as the Company adjusted its investment portfolio, equity investments designated at FVTOCI were divested for NT$561.6 million, NT$272.0 million and NT$6,190.0 million, respectively. The related other equity-unrealized gain/loss on financial assets at FVTOCI of NT$303.3 million, NT$151.9 million and NT$3,772.8 million were transferred to increase retained earnings, respectively. As of December 31, 2023 and 2024, the cumulative loss allowance for expected credit loss of NT$47.3 million and NT$63.1 million was recognized under investments in debt instruments at FVTOCI, respectively. Refer to Note 33 for information relating to the credit risk management and expected credit loss.

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