Goodwill												Technology License Fees												Software and  System Design  Costs												Patent and  Others												Total
						NT$												NT$												NT$												NT$												NT$
						(In Millions)												(In Millions)												(In Millions)												(In Millions)												(In Millions)
Cost
Balance at January 1, 2021						$	5,436.6											$	22,161.7											$	36,239.0											$	11,277.6											$	75,114.9
Additions							-												1,372.8												7,726.2												219.5												9,318.5
Disposals or retirements							-												-												(318.7	)											-												(318.7	)
Effect of exchange rate changes							(57.4	)											(0.5	)											4.5												0.1												(53.3	)
Balance at December 31, 2021						$	5,379.2											$	23,534.0											$	43,651.0											$	11,497.2											$	84,061.4
Accumulated amortization and impairment
Balance at January 1, 2021						$	-											$	12,226.2											$	30,111.7											$	7,008.9											$	49,346.8
Additions							-												2,686.8												4,323.9												1,196.5												8,207.2
Disposals or retirements							-												-												(317.5	)											-												(317.5	)
Effect of exchange rate changes							-												(0.6	)											3.5												0.3												3.2
Balance at December 31, 2021						$	-											$	14,912.4											$	34,121.6											$	8,205.7											$	57,239.7
Carrying amounts at December 31, 2021						$	5,379.2											$	8,621.6											$	9,529.4											$	3,291.5											$	26,821.7
Cost
Balance at January 1, 2022						$	5,379.2											$	23,534.0											$	43,651.0											$	11,497.2											$	84,061.4
Additions							-												2,253.0												5,079.0												203.1												7,535.1
Disposals or retirements							-												(30.0	)											(66.3	)											-												(96.3	)
Effect of exchange rate changes							412.6												2.0												12.1												1.6												428.3
Balance at December 31, 2022						$	5,791.8											$	25,759.0											$	48,675.8											$	11,701.9											$	91,928.5
Accumulated amortization and impairment
Balance at January 1, 2022						$	-											$	14,912.4											$	34,121.6											$	8,205.7											$	57,239.7
Additions							-												2,793.5												4,774.5												1,188.1												8,756.1
Disposals or retirements							-												(11.4	)											(66.3	)											-												(77.7	)
Effect of exchange rate changes							-												1.9												8.6												0.7												11.2
Balance at December 31, 2022						$	-											$	17,696.4											$	38,838.4											$	9,394.5											$	65,929.3
Carrying amounts at December 31, 2022						$	5,791.8											$	8,062.6											$	9,837.4											$	2,307.4											$	25,999.2
Cost
Balance at January 1, 2023						$	5,791.8											$	25,759.0											$	48,675.8											$	11,701.9											$	91,928.5
Additions							-												461.1												4,947.4												621.3												6,029.8
Disposals or retirements							-												-												(4,289.2	)											-												(4,289.2	)
Effect of exchange rate changes							4.6												1.3												(17.0	)											24.2												13.1
Balance at December 31, 2023						$	5,796.4											$	26,221.4											$	49,317.0											$	12,347.4											$	93,682.2
Accumulated amortization and impairment
Balance at January 1, 2023						$	-											$	17,696.4											$	38,838.4											$	9,394.5											$	65,929.3
Additions							-												2,792.4												5,308.1												1,157.7												9,258.2
Disposals or retirements							-												-												(4,289.1	)											-												(4,289.1	)
Effect of exchange rate changes							-												1.3												(10.7	)											26.5												17.1
Balance at December 31, 2023						$	-											$	20,490.1											$	39,846.7											$	10,578.7											$	70,915.5
Carrying amounts at December 31, 2023						$	5,796.4											$	5,731.3											$	9,470.3											$	1,768.7											$	22,766.7

 

The Company’s goodwill has been tested for impairment at the end of the annual reporting period and the recoverable amount is determined based on the value in use. The value in use was calculated based on the cash flow forecast from the financial budgets covering the future five-year period, and the Company used annual discount rates of 8.7% and 9.0% in its test of impairment as of December 31, 2022 and 2023, respectively, to reflect the relevant specific risk in the cash-generating unit.

For the years ended December 31, 2021, 2022 and 2023, the Company did not recognize any impairment loss on goodwill.