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Intangible Assets | 12 Months Ended
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Dec. 31, 2017
Disclosure Of Intangible Assets [Abstract] |
Intangible Assets |
19. | INTANGIBLE ASSETS
|  | December 31 |
|  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Carrying amount |  |  |  |  |  |  |  |
3G and 4G concession |  | $ | 45,796 |  |  | $ | 53,469 |
Computer software |  |  | 995 |  |  |  | 880 |
Goodwill |  |  | 218 |  |  |  | 209 |
Others |  |  | 344 |  |  |  | 325 |
|  | $ | 47,353 |  |  | $ | 54,883 |
|  | 3G and 4G Concession |  |  | Computer Software |  |  | Goodwill |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2015 |  | $ | 49,254 |  |  | $ | 3,192 |  |  | $ | 181 |  |  | $ | 151 |  |  | $ | 52,778 |
Additions-acquired separately |  |  | 9,955 |  |  |  | 424 |  |  |  | — |  |  |  | 1 |  |  |  | 10,380 |
Disposal |  |  | — |  |  |  | (375 | ) |  |  | — |  |  |  | (2 | ) |  |  | (377 | )
Effect of foreign exchange difference |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Acquisitions through business combinations |  |  | — |  |  |  | — |  |  |  | 55 |  |  |  | 259 |  |  |  | 314 |
Others |  |  | — |  |  |  | 8 |  |  |  | — |  |  |  | — |  |  |  | 8 |
Balance on December 31, 2015 |  | $ | 59,209 |  |  | $ | 3,249 |  |  | $ | 236 |  |  | $ | 409 |  |  | $ | 63,103 |
Accumulated amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2015 |  | $ | (8,104 | ) |  | $ | (1,793 | ) |  | $ | (18 | ) |  | $ | (38 | ) |  | $ | (9,953 | )
Amortization expenses |  |  | (2,504 | ) |  |  | (565 | ) |  |  | — |  |  |  | (11 | ) |  |  | (3,080 | )
Disposal |  |  | — |  |  |  | 375 |  |  |  | — |  |  |  | 2 |  |  |  | 377 |
Effect of foreign exchange difference |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Others |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance on December 31, 2015 |  | $ | (10,608 | ) |  | $ | (1,983 | ) |  | $ | (18 | ) |  | $ | (47 | ) |  | $ | (12,656 | )
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2016 |  | $ | 59,209 |  |  | $ | 3,249 |  |  | $ | 236 |  |  | $ | 409 |  |  | $ | 63,103 |
Additions-acquired separately |  |  | — |  |  |  | 277 |  |  |  | — |  |  |  | 5 |  |  |  | 282 |
Disposal |  |  | — |  |  |  | (121 | ) |  |  | — |  |  |  | — |  |  |  | (121 | )
Effect of foreign exchange difference |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Others |  |  | — |  |  |  | 3 |  |  |  | — |  |  |  | — |  |  |  | 3 |
Balance on December 31, 2016 |  | $ | 59,209 |  |  | $ | 3,408 |  |  | $ | 236 |  |  | $ | 414 |  |  | $ | 63,267 |
Accumulated amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2016 |  | $ | (10,608 | ) |  | $ | (1,983 | ) |  | $ | (18 | ) |  | $ | (47 | ) |  | $ | (12,656 | )
Amortization expenses |  |  | (2,805 | ) |  |  | (551 | ) |  |  | — |  |  |  | (23 | ) |  |  | (3,379 | )
Disposal |  |  | — |  |  |  | 121 |  |  |  | — |  |  |  | — |  |  |  | 121 |
Impairment losses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Effect of foreign exchange difference |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance on December 31, 2016 |  | $ | (13,413 | ) |  | $ | (2,413 | ) |  | $ | (18 | ) |  | $ | (70 | ) |  | $ | (15,914 | )
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2017 |  | $ | 59,209 |  |  | $ | 3,408 |  |  | $ | 236 |  |  | $ | 414 |  |  | $ | 63,267 |
Additions-acquired separately |  |  | 10,935 |  |  |  | 366 |  |  |  | — |  |  |  | 4 |  |  |  | 11,305 |
Disposal |  |  | — |  |  |  | (462 | ) |  |  | — |  |  |  | — |  |  |  | (462 | )
Effect of foreign exchange difference |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance on December 31, 2017 |  | $ | 70,144 |  |  | $ | 3,312 |  |  | $ | 236 |  |  | $ | 418 |  |  | $ | 74,110 |
Accumulated amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2017 |  | $ | (13,413 | ) |  | $ | (2,413 | ) |  | $ | (18 | ) |  | $ | (70 | ) |  | $ | (15,914 | )
Amortization expenses |  |  | (3,262 | ) |  |  | (481 | ) |  |  | — |  |  |  | (23 | ) |  |  | (3,766 | )
Disposal |  |  | — |  |  |  | 462 |  |  |  | — |  |  |  | — |  |  |  | 462 |
Impairment losses |  |  | — |  |  |  | — |  |  |  | (9 | ) |  |  | — |  |  |  | (9 | )
Effect of foreign exchange difference |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Balance on December 31, 2017 |  | $ | (16,675 | ) |  | $ | (2,432 | ) |  | $ | (27 | ) |  | $ | (93 | ) |  | $ | (19,227 | )
For long-term business development, Chunghwa participated in mobile broadband license (4G license) in 2.5 and 2.6 GHz bands bidding process announced by NCC and obtained certain spectrums. Chunghwa paid the 4G concession fees amounting to $9,955 million in December 2015. For long-term business development, Chunghwa submitted an application to NCC for 4G mobile broadband license in 1.8 and 2.1 GHz frequency bands and obtained certain spectrums. Chunghwa paid the 4G concession fee amounting to $10,935 million in November 2017. The concessions are granted and issued by the NCC. The concession fees are amortized using the straight-line method from the date operations commence through the date the license expires. The carrying amount of 3G concession fee will be fully amortized by December 2018, and 4G concession fees will be fully amortized by December 2030 and December 2033. The computer software is amortized using the straight-line method over the estimated useful lives of 1 to 10 years. Other intangible assets are amortized using the straight-line method over the estimated useful lives of 1 to 20 years. Goodwill is not amortized.

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