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Fair Value Information (Tables)
12 Months Ended
Dec. 31, 2022
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]  
Schedule of Carrying Amounts of Financial Assets and Liabilities Not Measured at Fair Value

Except those listed in the table below, the Company considers that the carrying amounts of financial assets and liabilities not measured at fair value approximate their fair values or the fair values cannot be reliable estimated.

 

 

 

December 31, 2021

 

 

December 31, 2022

 

 

 

Carrying Value

 

 

Fair Value

 

 

Carrying Value

 

 

Fair Value

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial liabilities

 

 

 

 

 

 

 

 

 

 

 

 

Financial liabilities measured at amortized cost

 

 

 

 

 

 

 

 

 

 

 

 

    Bonds payable

 

$

26,977

 

 

$

27,082

 

 

$

30,477

 

 

$

30,452

 

 

Carrying Amounts And Fair Value of Financial Assets and Liabilities
b.
Financial instruments that are measured at fair value on a recurring basis

December 31, 2021

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Financial assets at FVTPL

 

 

 

 

 

 

 

 

 

 

 

 

Listed stocks

 

$

3

 

 

$

 

 

$

 

 

$

3

 

Non-listed stocks

 

 

 

 

 

 

 

 

885

 

 

 

885

 

Limited partnership

 

 

 

 

 

 

 

 

24

 

 

 

24

 

 

 

$

3

 

 

$

 

 

$

909

 

 

$

912

 

Financial assets at FVOCI

 

 

 

 

 

 

 

 

 

 

 

 

Listed stocks

 

$

459

 

 

$

 

 

$

 

 

$

459

 

Non-listed stocks

 

 

 

 

 

 

 

 

3,157

 

 

 

3,157

 

 

 

$

459

 

 

$

 

 

$

3,157

 

 

$

3,616

 

Financial liabilities at FVTPL

 

 

 

 

 

 

 

 

 

 

 

 

Derivatives

 

$

 

 

$

6

 

 

$

 

 

$

6

 

Hedging financial liabilities

 

$

 

 

$

8

 

 

$

 

 

$

8

 

 

December 31, 2022

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Financial assets at FVTPL

 

 

 

 

 

 

 

 

 

 

 

 

Derivatives

 

$

 

 

$

3

 

 

$

 

 

$

3

 

Listed stocks

 

 

1

 

 

 

 

 

 

 

 

 

1

 

Non-listed stocks

 

 

 

 

 

 

 

 

861

 

 

 

861

 

Limited partnership

 

 

 

 

 

 

 

 

135

 

 

 

135

 

Film and drama investing agreements

 

 

 

 

 

 

 

 

24

 

 

 

24

 

 

 

$

1

 

 

$

3

 

 

$

1,020

 

 

$

1,024

 

Hedging financial assets

 

$

 

 

$

13

 

 

$

 

 

$

13

 

Financial assets at FVOCI

 

 

 

 

 

 

 

 

 

 

 

 

Listed stocks

 

$

273

 

 

$

 

 

$

 

 

$

273

 

Non-listed stocks

 

 

 

 

 

 

 

 

3,218

 

 

 

3,218

 

 

 

$

273

 

 

$

 

 

$

3,218

 

 

$

3,491

 

 

Schedule of Percentage Decrease in Discount for Lack of Marketability or Noncontrolling Interests

 

 

December 31

 

 

2021

 

2022

Discount for lack of marketability

 

16.05%-20.00%

 

14.09%-20.00%

Noncontrolling interests discount

 

17.29%-25.00%

 

17.29%-20.00%

Growth rate of long-term revenue

 

0.19%

 

0.19%

Discount rate

 

8.50%

 

7.20%-8.80%

 

Schedule of Impact of Decrease in Discount for Lack of Marketability or Noncontrolling Interests

 

 

December 31

 

 

 

2021

 

 

2022

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Discount for lack of marketability

 

 

 

 

 

 

5% increase

 

$

(32

)

 

$

(33

)

5% decrease

 

$

32

 

 

$

33

 

Noncontrolling interests discount

 

 

 

 

 

 

5% increase

 

$

(19

)

 

$

(24

)

5% decrease

 

$

19

 

 

$

24

 

Long-term revenue growth rates

 

 

 

 

 

 

0.1% increase

 

$

25

 

 

$

30

 

0.1% decrease

 

$

(25

)

 

$

(29

)

Discount rate

 

 

 

 

 

 

1% increase

 

$

(288

)

 

$

(330

)

1% decrease

 

$

350

 

 

$

407

 

Level 3 [Member]  
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]  
Schedule of Reconciliations for Financial Assets

2020

 

Financial Assets

 

Measured at
 Fair Value
 through Profit
 or Loss

 

 

Measured at
 Fair Value
 through Other
 Comprehensive
 Income

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

(In Millions)

 

 

 

 

Balance at January 1, 2020

 

$

778

 

 

$

4,700

 

 

$

5,478

 

Reclassified from investments accounted for using equity
    method

 

 

 

 

 

2

 

 

 

2

 

Recognized in profit or loss under “Other gains and losses”

 

 

(101

)

 

 

 

 

 

(101

)

Recognized in other comprehensive income under “Unrealized
   gain or loss on financial assets at fair value through
   other comprehensive income”

 

 

 

 

 

(263

)

 

 

(263

)

Balance at December 31, 2020

 

$

677

 

 

$

4,439

 

 

$

5,116

 

Unrealized gain or loss in 2020

 

$

(101

)

 

 

 

 

 

 

 

2021

 

Financial Assets

 

Measured at
 Fair Value
 through Profit
 or Loss

 

 

Measured at
 Fair Value
 through Other
 Comprehensive
 Income

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

(In Millions)

 

 

 

 

Balance at January 1, 2021

 

$

677

 

 

$

4,439

 

 

$

5,116

 

Acquisition

 

 

25

 

 

 

81

 

 

 

106

 

Disposal

 

 

 

 

 

(5

)

 

 

(5

)

Reclassified to investments accounted for using equity
    method

 

 

 

 

 

(64

)

 

 

(64

)

Recognized in profit or loss under “Other gains and losses”

 

 

251

 

 

 

 

 

 

251

 

Recognized in other comprehensive income under “Unrealized
   gain or loss on financial assets at fair value through
   other comprehensive income”

 

 

 

 

 

(1,294

)

 

 

(1,294

)

Proceeds from capital reduction of the investees

 

 

(44

)

 

 

 

 

 

(44

)

Balance at December 31, 2021

 

$

909

 

 

$

3,157

 

 

$

4,066

 

Unrealized gain or loss in 2021

 

$

232

 

 

 

 

 

 

 

 

 

2022

 

Financial Assets

 

Measured at
 Fair Value
 through Profit
 or Loss

 

 

Measured at
 Fair Value
 through Other
 Comprehensive
 Income

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

(In Millions)

 

 

 

 

Balance at January 1, 2022

 

$

909

 

 

$

3,157

 

 

$

4,066

 

Acquisition

 

 

348

 

 

 

16

 

 

 

364

 

Disposal

 

 

 

 

 

 

 

 

 

Recognized in profit or loss under “Other gains and losses”

 

 

(215

)

 

 

 

 

 

(215

)

Recognized in other comprehensive income under “Unrealized
   gain or loss on financial assets at fair value through
   other comprehensive income”

 

 

 

 

 

52

 

 

 

52

 

Proceed from capital reduction from investees

 

 

(22

)

 

 

(7

)

 

 

(29

)

Balance at December 31, 2022

 

$

1,020

 

 

$

3,218

 

 

$

4,238

 

Unrealized gain or loss in 2022

 

$

(209

)