v3.24.1.u1
Consolidated Statements of Cash Flows
$ in Millions, $ in Millions
 12 Months Ended
Dec. 31, 2023
TWD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
TWD ($)
Dec. 31, 2021
TWD ($)
CASH FLOWS FROM OPERATING ACTIVITIES        
Income before income tax $ 979,316.5 $ 31,982.9 $ 1,144,072.2 $ 663,036.0
Adjustments for:        
Depreciation expense 522,932.7 17,078.1 428,498.2 414,187.7
Amortization expense 9,258.2 302.4 8,756.1 8,207.2
Expected credit losses recognized (reversal) on investments in debt instruments 35.7 1.2 52.4 (2.7)
Finance costs 11,999.4 391.9 11,750.0 5,414.2
Share of profits of associates (4,800.2) (156.8) (7,679.8) (5,512.7)
Interest income (60,293.9) (1,969.1) (22,422.2) (5,708.8)
Share-based compensation 483.0 15.8 302.4 7.8
Loss (gain) on disposal or retirement of property, plant and equipment, net 369.1 12.0 (98.9) 273.6
Loss (gain) on disposal or retirement of intangible assets, net (3.0) (0.1) 6.0 1.2
Impairment loss on property, plant and equipment     790.7 274.4
Gain on financial instruments at fair value through profit or loss, net (12.4) (0.4)    
Loss (gain) on disposal of investments in debt instruments at fair value through other comprehensive income, net 473.9 15.5 410.1 (93.2)
Gain on disposal of investments accounted for using equity method, net (15.8) (0.5)    
Loss (gain) on foreign exchange, net (246.7) (8.1) 10,342.7 (16,115.9)
Dividend income (464.1) (15.2) (266.8) (362.3)
Others (338.0) (11.0) 138.8 (414.2)
Changes in operating assets and liabilities:        
Financial instruments at fair value through profit or loss 289.6 9.5 (1,354.4) 2,649.2
Notes and accounts receivable, net 28,442.0 928.9 (32,169.9) (52,105.9)
Receivables from related parties 959.5 31.3 (868.7) (157.2)
Other receivables from related parties (2.9) (0.1) (7.5) (10.9)
Inventories (29,847.9) (974.8) (28,046.8) (55,748.9)
Other financial assets 1,878.7 61.3 (1,680.6) (8,236.9)
Other current assets (12,530.9) (409.2) (4,450.9) (3,899.0)
Other noncurrent assets (720.3) (23.5)    
Accounts payable 847.0 27.7 7,594.1 8,298.3
Payables to related parties (76.3) (2.5) 205.4 (670.5)
Salary and bonus payable (3,234.9) (105.6) 12,633.4 3,730.9
Accrued profit sharing bonus to employees and compensation to directors (11,031.6) (360.3) 25,223.9 843.7
Accrued expenses and other current liabilities (44,466.7) (1,452.2) 46,578.8 84,322.7
Other noncurrent liabilities 13,329.9 435.3 101,390.5 154,086.0
Net defined benefit liability (687.2) (22.4) (2,538.8) (635.2)
Cash generated from operations 1,401,842.4 45,782.0 1,697,160.4 1,195,658.6
Income taxes paid (159,875.1) (5,221.3) (86,561.2) (83,497.9)
Net cash generated by operating activities 1,241,967.3 40,560.7 1,610,599.2 1,112,160.7
CASH FLOWS FROM INVESTING ACTIVITIES        
Acquisitions of financial instruments at fair value through profit or loss - debt instruments (14,142.1) (461.8) (125.5)  
Acquisitions of financial assets at fair value through other comprehensive income (62,752.0) (2,049.4) (54,566.7) (255,888.7)
Acquisitions of financial assets at amortized cost (149,387.9) (4,878.8) (183,125.9) (3,799.7)
Acquisitions of property, plant and equipment (949,816.8) (31,019.5) (1,082,672.1) (839,195.7)
Acquisitions of intangible assets (5,518.4) (180.2) (6,954.3) (9,040.7)
Proceeds from disposal or redemption of financial assets at fair value through other comprehensive income 35,698.6 1,165.9 44,963.4 254,604.5
Proceeds from disposal or redemption of financial assets at amortized cost 134,605.8 4,396.0 62,329.7 9,368.3
Proceeds from disposal or redemption of investments accounted for using equity method    
Proceeds from disposal or redemption of property, plant and equipment 703.9 23.0 983.3 390.4
Proceeds from disposal or redemption of intangible assets 3.1 0.1 12.6  
Proceeds from return of capital of investments in equity instruments at fair value through other comprehensive income 128.0 4.2 2.9 115.6
Derecognition of hedging financial instruments 68.2 2.2 1,684.4 276.3
Interest received 55,887.2 1,825.2 18,083.7 5,990.9
Other dividends received 445.1 14.5 266.8 362.3
Dividends received from investments accounted for using equity method 3,076.5 100.5 2,749.7 2,136.4
Increase in prepayments for leases (63.2) (2.1)   (1,200.0)
Refundable deposits paid (4,056.5) (132.5) (2,117.1) (1,997.3)
Refundable deposits refunded 1,454.0 47.5 505.4 683.7
Net cash used in investing activities (906,120.6) (29,592.5) (1,190,928.3) (836,365.8)
CASH FLOWS FROM FINANCING ACTIVITIES        
Increase (decrease) in short-term loans     (111,960.0) 35,668.4
Increase in hedging financial liabilities - bank loans 27,908.6 911.5    
Proceeds from issuance of bonds 85,700.0 2,798.8 198,293.6 364,592.8
Repayment of bonds (18,100.0) (591.1) (4,400.0) (2,600.0)
Proceeds from long-term bank loans 2,450.0 80.0 2,670.0 1,510.0
Repayment of long-term bank loans (1,756.9) (57.4) (166.7)  
Payments for transaction costs attributable to the issuance of bonds (88.7) (2.9) (414.3) (737.7)
Treasury stock acquired     (871.6)  
Repayment of the principal portion of lease liabilities (2,854.3) (93.2) (2,428.3) (1,985.3)
Interest paid (17,359.0) (566.9) (12,218.6) (3,833.6)
Guarantee deposits received 230.1 7.5 271.4 469.0
Guarantee deposits refunded (367.4) (12.0) (62.1) (36.8)
Cash dividends (291,721.9) (9,527.2) (285,234.2) (265,786.4)
Disposal of ownership interests in subsidiaries (without losing control)       9,451.8
Donation from shareholders 16.5 0.6 13.2 11.3
Increase (decrease) in non-controlling interests 11,048.8 360.8 16,263.6 (115.0)
Net cash generated by (used in) financing activities (204,894.2) (6,691.5) (200,244.0) 136,608.5
EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS (8,338.8) (272.4) 58,397.0 (7,583.8)
NET INCREASE IN CASH AND CASH EQUIVALENTS 122,613.7 4,004.3 277,823.9 404,819.6
CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 1,342,814.1 43,854.2 1,064,990.2 660,170.6
CASH AND CASH EQUIVALENTS, END OF YEAR 1,465,427.8 47,858.5 1,342,814.1 1,064,990.2
Property, plant and equipment [member]        
CASH FLOWS FROM INVESTING ACTIVITIES        
Acquisitions of property, plant and equipment (949,816.8)   (1,082,672.1) (839,195.7)
Proceeds from government grants 47,544.7 $ 1,552.7 7,046.1 821.3
Land use right and others [member]        
CASH FLOWS FROM INVESTING ACTIVITIES        
Proceeds from government grants $ 1.2   $ 5.3 $ 6.6