Cash Flow Information

12 Months Ended

Dec. 31, 2023

Text Block [Abstract]

Cash Flow Information

31.	CASH FLOW INFORMATION

a.

Non-cash transactions


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

Additions of financial assets at FVTOCI						$	253,613.9											$	45,126.2											$	62,779.0
Discontinuation of significant influence from investment accounted for using the equity method							-												-												(10.7	)
Conversion of convertible bonds into equity securities							-												-												(145.1	)
Exchange of equity instruments							(106.2	)											-												-
Changes in accrued expenses and other current liabilities							2,381.0												9,440.5												128.8


Payments for acquisition of financial assets at FVTOCI						$	255,888.7											$	54,566.7											$	62,752.0


Disposal of financial assets at FVTOCI						$	251,201.4											$	43,130.9											$	35,346.9
Changes in other financial assets							3,509.3												1,832.5												351.7
Exchange of equity instruments							(106.2	)											-												-


Proceeds from disposal of financial assets at FVTOCI						$	254,604.5											$	44,963.4											$	35,698.6


Additions of property, plant and equipment						$	835,406.3											$	1,139,892.1											$	897,557.1
Changes in other financial assets							1,934.0												5,730.1												44.5
Exchange of assets							(3,256.5	)											(275.6	)											(78.0	)
Changes in payables to contractors and equipment suppliers							5,153.3												(60,638.2	)											40,750.2
Changes in accrued expenses and other current liabilities							-												630.6												17,832.8
Transferred to initial carrying amount of hedged items							(41.4	)											-												39.9
Capitalized interests							-												(2,666.9	)											(6,329.7	)


Payments for acquisition of property, plant and equipment						$	839,195.7											$	1,082,672.1											$	949,816.8

b.

Reconciliation of liabilities arising from financing activities


																		Non-cash Changes
		Balance as of January 1, 2021								Financing Cash Flow								Foreign Exchange Movement								Leases Modifications								Other Changes (Note)								Balance as of December 31, 2021
		NT$								NT$								NT$								NT$								NT$								NT$
		(In Millions)								(In Millions)								(In Millions)								(In Millions)								(In Millions)								(In Millions)

Short-term loans		$	88,559.0							$	35,668.4							$	(8,777.5	)						$	-							$	(528.6	)						$	114,921.3
Bonds payable			256,705.1								361,255.1								(3,646.9	)							-								157.3								614,470.6
Long-term bank loans			1,967.6								1,510.0								-								-								(1.8	)							3,475.8
Lease liabilities			22,388.6								(2,178.3	)							(82.3	)							2,619.4								193.3								22,940.7


Total		$	369,620.3							$	396,255.2							$	(12,506.7	)						$	2,619.4							$	(179.8	)						$	755,808.4


																		Non-cash Changes
		Balance as of January 1, 2022								Financing Cash Flow								Foreign Exchange Movement								Leases Modifications								Other Changes (Note)								Balance as of December 31, 2022
		NT$								NT$								NT$								NT$								NT$								NT$
		(In Millions)								(In Millions)								(In Millions)								(In Millions)								(In Millions)								(In Millions)

Short-term loans		$	114,921.3							$	(111,960.0	)						$	(2,372.0	)						$	-							$	(589.3	)						$	-
Bonds payable			614,470.6								193,479.3								44,183.1								-								303.4								852,436.4
Long-term bank loans			3,475.8								2,503.3								-								-								(5.2	)							5,973.9
Lease liabilities			22,940.7								(2,690.8	)							137.2								11,713.4								267.1								32,367.6


Total		$	755,808.4							$	81,331.8							$	41,948.3							$	11,713.4							$	(24.0	)						$	890,777.9


																		Non-cash changes
		Balance as of January 1, 2023								Financing Cash Flow								Foreign Exchange Movement								Leases Modifications								Other Changes (Note)								Balance as of December 31, 2023
		NT$								NT$								NT$								NT$								NT$								NT$
		(In Millions)								(In Millions)								(In Millions)								(In Millions)								(In Millions)								(In Millions)

Hedging financial liabilities- bank loans		$	-							$	27,908.6							$	(618.2	)						$	-							$	-							$	27,290.4
Bonds payable			852,436.4								67,511.3								587.7								-								362.1								920,897.5
Long-term bank loans			5,973.9								693.1								-								-								11.6								6,678.6
Lease liabilities			32,367.6								(3,228.3	)							(31.7	)							2,002.8								382.0								31,492.4


Total		$	890,777.9							$	92,884.7							$	(62.2	)						$	2,002.8							$	755.7							$	986,358.9

Note:

Other changes include amortization of bonds payable, amortization of long-term bank loan interest subsidy, financial cost of lease liabilities and discounts on short-term loans.