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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure of subsidiaries [abstract]


			Percentage of Ownership interests
			December 31
Name of Investor	Name of Investee	Main Businesses and Products	2021		2022		Note
Chunghwa Telecom Co., Ltd.	Senao International Co., Ltd. (“SENAO”)	Handset and peripherals retailer, sales of CHT mobile phone plans as an agent		28		28	a)
	Light Era Development Co., Ltd. (“LED”)	Planning and development of real estate and intelligent buildings, and property management		100		100
	Donghwa Telecom Co., Ltd. (“DHT”)	International private leased circuit, IP VPN service, and IP transit services		100		100	b)
	Chunghwa Telecom Singapore Pte., Ltd. (“CHTS”)	International private leased circuit, IP VPN service, and IP transit services		100		100
	Chunghwa System Integration Co., Ltd. (“CHSI”)	Providing system integration services and telecommunications equipment		100		100
	Chunghwa Investment Co., Ltd. (“CHI”)	Investment		89		89
	CHIEF Telecom Inc. (“CHIEF”)	Network integration, internet data center (“IDC”), communications integration and cloud application services		56		56	c)
	CHYP Multimedia Marketing & Communications Co., Ltd. (“CHYP”)	Digital information supply services and advertisement services		100		100
	Prime Asia Investments Group Ltd. (“Prime Asia”)	Investment		100		100
	Spring House Entertainment Tech. Inc. (“SHE”)	Software design services, internet contents production and play, and motion picture production and distribution		56		56
	Chunghwa Telecom Global, Inc. (“CHTG”)	International private leased circuit, internet services, and transit services		100		100
	Chunghwa Telecom Vietnam Co., Ltd. (“CHTV”)	Intelligent energy saving solutions, international circuit, and information and communication technology (“ICT”) services		100		100
	Smartfun Digital Co., Ltd. (“SFD”)	Providing diversified family education digital services		65		65
	Chunghwa Telecom Japan Co., Ltd. (“CHTJ”)	International private leased circuit, IP VPN service, and IP transit services		100		100
	Chunghwa Sochamp Technology Inc. (“CHST”)	Design, development and production of Automatic License Plate Recognition software and hardware		51		37	d)
	Honghwa International Co., Ltd. (“HHI”)	Telecommunications engineering, sales agent of mobile phone plan application and other business services, etc.		100		100
	Chunghwa Leading Photonics Tech Co., Ltd. (“CLPT”)	Production and sale of electronic components and finished products		75		75
	Chunghwa Telecom (Thailand) Co., Ltd. (“CHTT”)	International private leased circuit, IP VPN service, ICT and cloud VAS services		100		100

(Continued)

Percentage of Ownership interests

December 31

Name of Investor

Name of Investee

Main Businesses and Products

2021

2022

Note

CHT Security Co., Ltd. 
     (“CHTSC”)

Computing equipment installation, 
     wholesale of computing and business 
     machinery equipment and software, 
     management consulting services, 
     data processing services, digital 
     information supply services and 
     internet identity services

77

73

e)

International Integrated 
     Systems, Inc. (“IISI”)

IT solution provider, IT application 
     consultation, system integration 
     and package solution

51

51

f)

Senao International Co., 
     Ltd.

Senao International (Samoa) 
     Holding Ltd. (“SIS”)

International investment

100

100

g)

Youth Co., Ltd. (“Youth”)

Sale of information and communication 
     technologies products

96

96

Aval Technologies Co., Ltd. 
     (“Aval”)

Sale of information and communication 
     technologies products

100

100

Senyoung Insurance Agent 
     Co., Ltd. (“SENYOUNG”)

Property and liability insurance agency

100

100

Youth Co., Ltd.

ISPOT Co., Ltd. (“ISPOT”)

Sale of information and communication 
     technologies products

100

100

Youyi Co., Ltd. (“Youyi”)

Maintenance of information and 
     communication technologies 
     products

100

100

Aval Technologies Co., 
     Ltd.

Wiin Technology Co., Ltd. 
     (“Wiin”)

Sale of information and communication 
     technologies products

100

100

Senyoung Insurance 
     Agent Co., Ltd.

Senaolife Insurance Agent 
     Co., Ltd. (“Senaolife”)

Life insurance services

100

100

h)

CHIEF Telecom Inc.

Unigate Telecom Inc.
     (“Unigate”)

Telecommunications and internet service

100

100

Chief International Corp. 
     (“CIC”)

Telecommunications and internet service

100

100

Shanghai Chief Telecom Co., 
     Ltd. (“SCT”)

Telecommunications and internet service

49

49

i)

Chunghwa Investment 
     Co., Ltd.

Chunghwa Precision Test 
     Tech. Co., Ltd. (“CHPT”)

Production and sale of semiconductor 
     testing components and printed 
     circuit board

34

34

j)

Chunghwa Precision Test 
     Tech. Co., Ltd.

Chunghwa Precision Test 
     Tech. USA Corporation 
     (“CHPT (US)”)

Design and after-sale services of 
     semiconductor testing components 
     and printed circuit board

100

100

k)

CHPT Japan Co., Ltd. 
     (“CHPT (JP)”)

Related services of electronic parts, 
     machinery processed products 
     and printed circuit board

100

100

Chunghwa Precision Test 
     Tech. International, Ltd.
     (“CHPT (International)”)

Wholesale and retail of electronic 
     materials, and investment

100

100

l)

TestPro Investment Co., Ltd. 
     (“TestPro”)

Investment

—

100

m)

(Continued)

Percentage of Ownership interests

December 31

Name of Investor

Name of Investee

Main Businesses and Products

2021

2022

Note

TestPro Investment Co., Ltd.

NavCore Tech. Co., Ltd. 
     (“NavCore”)

Sale and manufacturing of smart equipment, 
     smart factory software and hardware 
     integration and technical consulting service

—

54

n)

Senao International 
     (Samoa) Holding Ltd.

Senao International HK 
     Limited (“SIHK”)

International investment

100

100

o)

Senao International HK 
     Limited

Senao International Trading 
     (Shanghai) Co., Ltd. 
     (“SITS”)

Sale of information and communication 
     technologies products

—

—

p)

Prime Asia Investments 
     Group Ltd.

Chunghwa Hsingta Co., Ltd. 
     (“CHC”)

Investment

100

100

Chunghwa Hsingta Co., 
     Ltd.

Chunghwa Telecom (China) 
     Co., Ltd. (“CTC”)

Integrated information and communication 
     solution services for enterprise clients, 
     and intelligent energy network service

100

—

q)

Chunghwa Precision 
     Test Tech. 
     International, Ltd.

Shanghai Taihua Electronic 
     Technology Limited 
     (“STET”)

Design of printed circuit board and related 
     consultation service

100

100

Su Zhou Precision Test Tech. 
     Ltd. (“SZPT”)

Assembly processed of circuit board, 
     design of printed circuit board and 
     related consultation service

100

100

r)

International Integrated 
     Systems, Inc.

Infoexplorer International Co., 
     Ltd.(“IESA”)

Investment

100

100

s)

IISI Investment Co., Ltd. 
     (“IICL”)

Investment

100

—

t)

Unitronics Technology Corp. 
     (“UTC”)

Development and maintenance of 
     information system

99.96

99.96

Infoexplorer 
     International Co., 
     Ltd.

International Integrated 
     Systems (Hong Kong) 
     Limited (“IEHK”)

Investment and technical consulting service

100

100

s)

IISI Investment Co., 
     Ltd.

Leading Tech Co., Ltd. 
     (“LTCL”)

Investment

100

—

t)

Leading Tech Co., Ltd.

Leading Systems Co., Ltd. 
     (“LSCL”)

Investment

100

—

t)

Leading Systems Co., 
     Ltd.

International Integrated 
     Systems Inc. (Shanghai) 
     (“IISS”)

Development and maintenance of 
     information system

—

—

u)

(Concluded)

Chunghwa continues to control seven out of thirteen seats of the Board of Directors of SENAO through the support of large beneficial stockholders. As a result, the Company treated SENAO as a subsidiary.

DHT reduced and returned its capital to its stakeholders in March 2021. The Company’s ownership interest in DHT remained the same.

CHIEF issued new shares in March 2021, December 2021, March 2022 and December 2022 as its employees exercised options. Therefore, the Company’s ownership interest in CHIEF decreased to 58.89% and 58.67% as of December 31, 2021 and 2022, respectively.

Chunghwa did not participate in the capital increase of CHST in November 2022. Therefore, the Company’s ownership interest in CHST decreased to 37.09% as of December 31, 2022. However, Chunghwa continues to control three out of five seats of the Board of Directors of CHST. As a result, the Company treated CHST as a subsidiary.

CHTSC issued new shares in February 2021, February 2022 and May 2022 as its employees exercised options. Therefore, the Company’s ownership interest in CHTSC decreased to 77.46% and 73.09% as of December 31, 2021 and 2022, respectively.

IISI issued new shares in April 2020, as its employees exercised options; therefore, the Company’s ownership interest in IISI decreased to 31.16% as of June 30, 2020. Chunghwa obtained 20.38% ownership interest in IISI in July 2020 and Chunghwa’s ownership interest in

IISI increased to 51.54% by considering the previously held ownership interest in IISI. Chunghwa obtained over half of the seats of the Board of Directors of IISI; therefore, Chunghwa gained control over IISI and treated it as a subsidiary. As the business combination was achieved in stages, the Company remeasured the previously held equity interest of IISI and recognized gain on disposal of $1 million under “other gains and losses” on the consolidated statements of comprehensive income. The Company treated IISI as a subsidiary starting from the acquisition date and included IISI and its subsidiaries in the consolidated financial statements. Please refer to Note 14(c). IISI issued new shares in January 2021 as its employees exercised options. Therefore, the Company’s ownership interest in IISI decreased to 51.02%.

SIS reduced and returned its capital to its stakeholders in November 2020 and July 2021. SIS reduced 8.14%, 48.15% and 96.26% of its capital to offset accumulated deficits in February 2021, October 2021 and November 2022, respectively. The Company’s ownership interest in SIS remained the same.

In order to coordinate with financial planning and adjustment of organizational resources, the Board of Directors of SENYOUNG approved the merger with Senaolife. Senaolife will be the dissolved company. In January 2023, the Board of Directors of SENYOUNG approved the merger completion date as March 1, 2023.

CHIEF has two out of three seats of the Board of Directors of SCT according to the mutual agreements among stockholders and gained control over SCT; hence, SCT is deemed as a subsidiary of the Company.

Though the Company’s ownership interest in CHPT is less than 50%, the management considered the absolute and relative size of ownership interest, and the dispersion of shares owned by the other stockholders and concluded that the Company has a sufficiently dominant voting interest to direct the relevant activities; hence, CHPT is deemed as a subsidiary of the Company.

CHPT increased its investment in CHPT (US) proportionally in August 2021 and the Company’s ownership interest in CHPT (US) remained the same.

CHPT increased its investment in CHPT (International) proportionally in April 2021 and the Company’s ownership interest in CHPT (International) remained the same.

CHPT invested and established TestPro in March 2022. CHPT obtained 100% ownership interest of TestPro.

TestPro invested and established NavCore in May 2022. TestPro obtained 54.25% ownership interest of NavCore.

SIHK reduced and returned its capital to its stakeholders in November 2020 and May 2021. SIHK reduced 8.15% and 47.79% of its capital to offset accumulated deficits in January and August 2021, respectively. The Company’s ownership interest in SIHK remained the same. SIHK was approved to end and dissolve its business in August 2022. The liquidation of SIHK is still in process.

SITS completed its liquidation in April 2021.

CTC completed its liquidation in October 2022.

CHPT (International) increased its investment in SZPT proportionally in July 2021. The Company’s ownership interest in SZPT remained the same.

The Board of Directors of IISI approved to end and dissolve the business of IESA and IEHK. The liquidation of IESA and IEHK is still in process.

IICL, LTCL and LSCL completed the cancellation of registration in September 2022.

IISS completed its liquidation in August 2021.