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Provisions | 12 Months Ended
--- | ---
Dec. 31, 2017
Provisions [Abstract] |
Provisions |
26. | PROVISIONS
|  | December 31 |
|  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Warranties |  | $ | 111 |  |  | $ | 132 |
Trade-in right |  |  | 31 |  |  |  | 87 |
Employee benefits |  |  | 38 |  |  |  | 43 |
Others |  |  | 5 |  |  |  | 5 |
|  | $ | 185 |  |  | $ | 267 |
Current |  | $ | 119 |  |  | $ | 189 |
Noncurrent |  |  | 66 |  |  |  | 78 |
|  | $ | 185 |  |  | $ | 267 |
|  | Warranties |  |  | Trade-in rights |  |  | Employee Benefits |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Balance on January 1, 2015 |  | $ | 212 |  |  | $ | — |  |  | $ | 55 |  |  | $ | 5 |  |  | $ | 272 |
Additional provisions recognized |  |  | 100 |  |  |  | — |  |  |  | 12 |  |  |  | — |  |  |  | 112 |
Used / forfeited during the year |  |  | (99 | ) |  |  | — |  |  |  | (37 | ) |  |  | — |  |  |  | (136 | )
Balance on December 31, 2015 |  | $ | 213 |  |  | $ | — |  |  | $ | 30 |  |  | $ | 5 |  |  | $ | 248 |
Balance on January 1, 2016 |  | $ | 213 |  |  | $ | — |  |  | $ | 30 |  |  | $ | 5 |  |  | $ | 248 |
Additional provisions recognized |  |  | 81 |  |  |  | 31 |  |  |  | 9 |  |  |  | — |  |  |  | 121 |
Used / forfeited during the year |  |  | (183 | ) |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | (184 | )
Balance on December 31, 2016 |  | $ | 111 |  |  | $ | 31 |  |  | $ | 38 |  |  | $ | 5 |  |  | $ | 185 |
Balance on January 1, 2017 |  | $ | 111 |  |  | $ | 31 |  |  | $ | 38 |  |  | $ | 5 |  |  | $ | 185 |
Additional provisions recognized |  |  | 79 |  |  |  | 69 |  |  |  | 7 |  |  |  | — |  |  |  | 155 |
Used / forfeited during the year |  |  | (58 | ) |  |  | (13 | ) |  |  | (2 | ) |  |  | — |  |  |  | (73 | )
Balance on December 31, 2017 |  | $ | 132 |  |  | $ | 87 |  |  | $ | 43 |  |  | $ | 5 |  |  | $ | 267 |
| a. | The provision for warranties claims represents the present value of the management’s best estimate of the future outflow of economic benefits that will be required under the Company’s obligation for warranties in sales agreements. The estimate has been made based on the historical warranty experience.
| b. | The provision for employee benefits represents vested long-term service compensation accrued.
| c. | The provision for trade-in right is based on the management’s judgments to estimate the trade-in right of products exercised by customers in the future. The provision is recognized as a reduction of revenue in the period in which the goods are sold.

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