XML 86 R72.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Retirement Benefit Plans (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Disclosure Of Defined Benefit Plans [Abstract] |
Amounts Included in Consolidated Balance Sheets from Obligation in Respect of Defined Benefit Plans | The amounts included in the consolidated balance sheets arising from the Company’s obligation in respect of its defined benefit plans were as follows:
|  | December 31 |
|  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Present value of funded defined benefit obligation |  | $ | 34,572 |  |  | $ | 37,663 |
Fair value of plan assets |  |  | (33,954 | ) |  |  | (34,972 | )
Funded status - deficit |  | $ | 618 |  |  | $ | 2,691 |
Net defined benefit liabilities |  | $ | 1,537 |  |  | $ | 2,704 |
Net defined benefit assets |  |  | (919 | ) |  |  | (13 | )
|  | $ | 618 |  |  | $ | 2,691 |
Movements in Defined Benefit Obligation and Fair Value of Plan Assets | Movements in the defined benefit obligation and the fair value of plan assets were as follows:
|  | Present Value of Funded Defined Benefit Obligation |  |  | Fair Value of Plan Assets |  |  | Net Defined Benefit Liabilities (Assets) |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |  |  |  |  |
Balance on January 1, 2015 |  | $ | 27,958 |  |  | $ | 21,496 |  |  | $ | 6,462 |
Current service cost |  |  | 2,884 |  |  |  | — |  |  |  | 2,884 |
Interest expense/interest income |  |  | 546 |  |  |  | 444 |  |  |  | 102 |
Amounts recognized in profit or loss |  |  | 3,430 |  |  |  | 444 |  |  |  | 2,986 |
Remeasurement on the net defined benefit liability |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | — |  |  |  | 136 |  |  |  | (136 | )
Actuarial losses recognized from changes in demographic assumptions |  |  | 11 |  |  |  | — |  |  |  | 11 |
Actuarial gains recognized from changes in financial assumptions |  |  | (1 | ) |  |  | — |  |  |  | (1 | )
Actuarial losses recognized from experience adjustments |  |  | 357 |  |  |  | — |  |  |  | 357 |
Amounts recognized in other comprehensive income |  |  | 367 |  |  |  | 136 |  |  |  | 231 |
Contributions from employer |  |  | — |  |  |  | 2,435 |  |  |  | (2,435 | )
Benefits paid |  |  | (717 | ) |  |  | (717 | ) |  |  | — |
Benefits paid directly by the Company |  |  | (156 | ) |  |  | — |  |  |  | (156 | )
Balance on December 31, 2015 |  | $ | 30,882 |  |  | $ | 23,794 |  |  | $ | 7,088 |
Current service cost |  |  | 2,866 |  |  |  | — |  |  |  | 2,866 |
Interest expense/interest income |  |  | 600 |  |  |  | 573 |  |  |  | 27 |
Amounts recognized in profit or loss |  |  | 3,466 |  |  |  | 573 |  |  |  | 2,893 |
Remeasurement on the net defined benefit liability |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | — |  |  |  | (352 | ) |  |  | 352 |
Actuarial gains recognized from changes in demographic assumptions |  |  | (124 | ) |  |  | — |  |  |  | (124 | )
Actuarial losses recognized from changes in financial assumptions |  |  | 1,715 |  |  |  | — |  |  |  | 1,715 |
Actuarial losses recognized from experience adjustments |  |  | 100 |  |  |  | — |  |  |  | 100 |
Amounts recognized in other comprehensive income |  |  | 1,691 |  |  |  | (352 | ) |  |  | 2,043 |
Contributions from employer |  |  | — |  |  |  | 11,235 |  |  |  | (11,235 | )
Benefits paid |  |  | (1,296 | ) |  |  | (1,296 | ) |  |  | — |
Benefits paid directly by the Company |  |  | (171 | ) |  |  | — |  |  |  | (171 | )
Balance on December 31, 2016 |  | $ | 34,572 |  |  | $ | 33,954 |  |  | $ | 618 |
Current service cost |  |  | 2,918 |  |  |  | — |  |  |  | 2,918 |
Interest expense/interest income |  |  | 506 |  |  |  | 519 |  |  |  | (13 | )
Amounts recognized in profit or loss |  |  | 3,424 |  |  |  | 519 |  |  |  | 2,905 |
Remeasurement on the net defined benefit liability |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | — |  |  |  | (193 | ) |  |  | 193 |
Actuarial losses recognized from changes in demographic assumptions |  |  | 15 |  |  |  | — |  |  |  | 15 |
Actuarial losses recognized from experience adjustments |  |  | 1,816 |  |  |  | — |  |  |  | 1,816 |
Amounts recognized in other comprehensive income |  |  | 1,831 |  |  |  | (193 | ) |  |  | 2,024 |
Contributions from employer |  |  | — |  |  |  | 2,635 |  |  |  | (2,635 | )
Benefits paid |  |  | (1,943 | ) |  |  | (1,943 | ) |  |  | — |
Benefits paid directly by the Company |  |  | (221 | ) |  |  | — |  |  |  | (221 | )
Balance on December 31, 2017 |  | $ | 37,663 |  |  | $ | 34,972 |  |  | $ | 2,691 |
Pension Costs Recognized in Profit and Loss for Defined Benefit Plans | Relevant pension costs recognized in profit and loss for defined benefit plans were as follows:
|  | Year Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Operating costs |  | $ | 1,794 |  |  | $ | 1,732 |  |  | $ | 1,734 |
Marketing expenses |  |  | 856 |  |  |  | 838 |  |  |  | 847 |
General and administrative expenses |  |  | 162 |  |  |  | 155 |  |  |  | 156 |
Research and development expenses |  |  | 102 |  |  |  | 97 |  |  |  | 97 |
|  | $ | 2,914 |  |  | $ | 2,822 |  |  | $ | 2,834 |
Principal Assumptions Used for Actuarial Valuations | The principal assumptions used for the purpose of the actuarial valuations were as follows:
|  | Measurement Date |
|  | December 31 |
|  | 2016 |  |  | 2017 |
Discount rates |  | 1.50% |  |  | 1.50% |
Expected rates of salary increase |  | 1.20%-2.00% |  |  | 1.20%-2.00% |
Effect on Present Value of Defined Benefit Obligation Due to a Reasonably Possible Change of the Significant Actuarial Assumptions | If reasonably possible changes of the respective significant actuarial assumptions occur at the end of reporting periods, while holding all other assumptions constant, the present value of the defined benefit obligation would increase (decrease) as follows:
|  | December 31 |
|  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Discount rates |  |  |  |  |  |  |  |
0.5% increase |  | $ | (1,219 | ) |  | $ | (1,232 | )
0.5% decrease |  | $ | 1,298 |  |  | $ | 1,310 |
Expected rates of salary increase |  |  |  |  |  |  |  |
0.5% increase |  | $ | 1,379 |  |  | $ | 1,398 |
0.5% decrease |  | $ | (1,306 | ) |  | $ | (1,326 | )
Summary of Sensitivity Analysis |
|  | December 31 |
|  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
The expected contributions to the plan for the next year |  | $ | 2,724 |  |  | $ | 4,393 |
The average duration of the defined benefit obligation |  | 7-14 years |  |  | 6-13 years |
Maturity Analysis of Undiscounted Benefit Payments | The Company’s maturity analysis of the undiscounted benefit payments as of December 31, 2017 was as follows:
Year |  | Amount |
|  | NT$ |
|  | (In Millions) |
2018 |  | $ | 2,042 |
2019 |  |  | 4,716 |
2020 |  |  | 8,088 |
2021 |  |  | 11,201 |
2022 and thereafter |  |  | 48,310 |
|  | $ | 74,357 |

X
- Definition Disclosure of pension costs explanatory. + References No definition available. + Details
Name: | cht_DisclosureOfPensionCostsExplanatory
Namespace Prefix: | cht_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of principal actuarial assumptions. + References No definition available. + Details
Name: | cht_DisclosureOfPrincipalActuarialAssumptionsExplanatory
Namespace Prefix: | cht_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary of expected contribution and average duration resulted sensitivity analysis. + References No definition available. + Details
Name: | cht_SummaryOfExpectedContributionAndAverageDurationResultedSensitivityAnalysisExplanatory
Namespace Prefix: | cht_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfDefinedBenefitPlansAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2016-01-13 -Paragraph 138 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_138&doctype=Standard -URIDate 2016-03-31 + Details
Name: | ifrs-full_DisclosureOfDefinedBenefitPlansExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2016-01-13 -Paragraph 147 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_147_c&doctype=Standard -URIDate 2016-03-31 + Details
Name: | ifrs-full_DisclosureOfInformationAboutMaturityProfileOfDefinedBenefitObligationExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2016-01-13 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_140_a&doctype=Standard -URIDate 2016-03-31 + Details
Name: | ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2016-01-13 -Paragraph 145 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_145&doctype=Standard -URIDate 2016-03-31 + Details
Name: | ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration