Summary of Categories of Financial Instruments

Categories of Financial Instruments


	December 31
	2021		2022
	NT$		NT$
	(In Millions)
Financial assets
Measured at FVTPL
Mandatorily measured at FVTPL	$	912	$	1,024
Hedging financial assets		—		13
Financial assets at amortized cost (Note a)		71,799		81,523
Financial assets at FVOCI		3,616		3,491
Financial liabilities
Measured at FVTPL
Held for trading		6		—
Hedging financial liabilities		8		—
Measured at amortized cost (Note b)		64,747		67,451

Note a: The balances included cash and cash equivalents, trade notes and accounts receivable, receivables from related parties, other current monetary assets and refundable deposits (classified as other noncurrent assets), which were financial assets measured at amortized cost.

Note b: The balances included short-term loans, trade notes and accounts payable, payables to related parties, partial other payables, customers’ deposits, bonds payable and long-term loans which were financial liabilities carried at amortized cost.

Information About the Maturity Analysis for Lease Liabilities

Information about the maturity analysis for lease liabilities was as follows:


	Less than 1 Year		1-3 Years		3-5 Years		More than 5 Years		Total
	NT$		NT$		NT$		NT$		NT$
	(In Millions)
Lease liabilities	$	3,228	$	4,126	$	1,808	$	1,244	$	10,406

Information about the maturity analysis for lease liabilities was as follows:


	Less than 1 Year		1-3 Years		3-5 Years		More than 5 Years		Total
	NT$		NT$		NT$		NT$		NT$
	(In Millions)
Lease liabilities	$	3,390	$	4,446	$	2,143	$	870	$	10,849

Financing Facilities

2)

Financing facilities


	December 31
	2021		2022
	NT$		NT$
	(In Millions)
Unsecured bank loan facilities
Amount used	$	65	$	722
Amount unused		61,620		56,862
	$	61,685	$	57,584
Secured bank loan facilities
Amount used	$	1,600	$	1,600
Amount unused		—		—
	$	1,600	$	1,600

Disclosure of detailed information about financial instruments [Line Items]

Foreign Currency Risk Sensitivity Analysis

The following table details the Company’s sensitivity to a 5% increase and decrease in the functional currency against the relevant foreign currencies. 5% is the sensitivity rate used when reporting foreign currency risk internally to key management personnel and represents management’s assessment of the reasonably possible changes in foreign exchange rates. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and forward exchange contracts. A positive number below indicates an increase in pre-tax profit or equity where the functional currency weakens 5% against the relevant currency.


	Year Ended December 31
	2020			2021			2022
	NT$			NT$			NT$
	(In Millions)
Profit or loss
Monetary assets and liabilities (a)
USD	$	97		$	56		$	75
EUR		(47	)		(41	)		(39	)
SGD		(44	)		(85	)		(69	)
JPY		1			1			1
RMB		1			3			—
HKD		3			3			—
Derivatives (b)
USD		(19	)		—			—
EUR		3			13			3
Equity
Derivatives (c)
EUR		10			11			22

a)

This is mainly attributable to the exposure to foreign currency denominated receivables and payables of the Company outstanding at the balance sheet dates.

b)

This is mainly attributable to forward exchange contracts.

c)

This is mainly attributable to the changes in the fair value of derivatives that are designated as cash flow hedges.

Disclosure of detailed information about financial instruments [Line Items]