Net Income (Tables)

12 Months Ended

Dec. 31, 2022

Analysis of income and expense [abstract]

Other Income and Expenses

a.Other income and expenses

	Year Ended December 31
	2020			2021			2022
	NT$			NT$			NT$
	(In Millions)
Gain (loss) on disposal of property, plant and equipment	$	1,428		$	(3	)	$	(5	)
Impairment loss on right-of-use assets		—			(420	)		—
Gain on disposal of investment properties, net		151			—			—
Reversal of impairment loss on investment properties		27			83			107
Loss on disposal of intangible assets		(2	)		—			—
Impairment loss on intangible assets		(9	)		(29	)		(9	)
	$	1,595		$	(369	)	$	93

Other Income

b.Other income

	Year Ended December 31
	2020		2021		2022
	NT$		NT$		NT$
	(In Millions)
Dividend income	$	246	$	154	$	157
Rental income		70		70		79
Others		154		154		133
	$	470	$	378	$	369

Other Gains and Losses

c.Other gains and losses

	Year Ended December 31
	2020			2021			2022
	NT$			NT$			NT$
	(In Millions)
Valuation gain (loss) on financial assets and liabilities    at fair value through profit or loss, net	$	(99	)	$	243		$	(206	)
Foreign currency exchange gain or loss, net		(47	)		230			(185	)
Gain (loss) on disposal of investments accounted for using    equity method, net		10			4			(14	)
Gain (loss) on disposal of financial instruments, net		(2	)		—			1
Others		(21	)		(16	)		(14	)
	$	(159	)	$	461		$	(418	)

Interest Expenses

d.Interest expenses

	Year Ended December 31
	2020		2021		2022
	NT$		NT$		NT$
	(In Millions)
Interest on bonds payable	$	46	$	132	$	161
Interest on lease liabilities		80		69		75
Interest paid to financial institutions		79		16		26
Others		1		1		1
	$	206	$	218	$	263

Impairment Loss (Reversal of Impairment Loss)

e.Impairment loss (reversal of impairment loss)

	Year Ended December 31
	2020			2021			2022
	NT$			NT$			NT$
	(In Millions)
Contract assets	$	1		$	—		$	1
Trade notes and accounts receivable	$	49		$	123		$	109
Other receivables	$	(5	)	$	20		$	7
Inventories	$	1,161		$	207		$	34
Right-of-use assets	$	—		$	420		$	—
Investment properties	$	(27	)	$	(83	)	$	(107	)
Intangible assets	$	9		$	29		$	9

Depreciation and Amortization Expenses

f.Depreciation and amortization expenses

	Year Ended December 31
	2020		2021		2022
	NT$		NT$		NT$
	(In Millions)
Property, plant and equipment	$	26,989	$	27,805	$	28,760
Right-of-use assets		3,931		3,985		3,982
Investment properties		22		42		44
Intangible assets		5,424		6,569		6,643
Incremental costs of obtaining contracts		772		815		841
Total depreciation and amortization expenses	$	37,138	$	39,216	$	40,270
Depreciation expenses summarized by functions
Operating costs	$	29,056	$	30,021	$	30,735
Operating expenses		1,886		1,811		2,051
	$	30,942	$	31,832	$	32,786
Amortization expenses summarized by functions
Operating costs	$	5,971	$	7,172	$	7,286
Marketing expenses		100		93		77
General and administrative expenses		82		75		71
Research and development expenses		43		44		50
	$	6,196	$	7,384	$	7,484

Employee Benefit Expenses

a.Employee benefit expenses

	Year Ended December 31
	2020		2021		2022
	NT$		NT$		NT$
	(In Millions)
Post-employment benefit
Defined contribution plans	$	708	$	784	$	862
Defined benefit plans		2,001		1,216		1,048
		2,709		2,000		1,910
Share-based payment
Equity-settled share-based payment		8		19		16
Other employee benefit (Note)		42,246		42,654		43,746
Total employee benefit expenses	$	44,963	$	44,673	$	45,672
Summary by functions
Operating costs	$	23,005	$	22,734	$	21,857
Operating expenses		21,958		21,939		23,815
	$	44,963	$	44,673	$	45,672

The compensation to the employees and remuneration to the directors of 2020 and 2021 approved by the Board of Directors on February 23, 2021 and 2022, respectively, were as follows:

	2020		2021
	Cash		Cash
	NT$		NT$
	(In Millions)
Compensation distributed to the employees	$	1,202	$	1,429
Remuneration paid to the directors		36		39