Inventories

12 Months Ended

Dec. 31, 2023

13.	INVENTORIES


	December 31, 2022			December 31, 2023
		NT$			NT$
		(In Millions)			(In Millions)

Finished goods		$	54,818.4		$	34,511.0
Work in process			125,661.9			156,498.5
Raw materials			20,389.1			38,818.3
Supplies and spare parts			20,279.7			21,169.3


		$	221,149.1		$	250,997.1

Write-down of inventories to net realizable value and reversal of write-down of inventories resulting from the increase in net realizable value were included in the cost of revenue. The amounts are illustrated below:


	Years Ended December 31
	2021			2022			2023
	NT$			NT$			NT$
	(In Millions)			(In Millions)			(In Millions)

Net inventory losses		$	533.0		$	4,689.1		$	3,494.6