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Trade Notes and Accounts Receivable, Net (Tables) - Trade notes and accounts receivable [Member] | 12 Months Ended
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Dec. 31, 2017
Disclosure of financial assets [Line Items] |
Summary of Trade Notes and Accounts Receivable, Net |
|  | December 31 |
|  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Trade notes and accounts receivable |  | $ | 32,795 |  |  | $ | 34,058 |
Less: Allowance for doubtful accounts |  |  | (1,773 | ) |  |  | (2,117 | )
|  | $ | 31,022 |  |  | $ | 31,941 |
Aging Analysis for Trade Notes and Accounts Receivable | The aging analysis for trade notes and accounts receivable as of balance sheet dates was as follows:
|  | December 31 |
|  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Non-overdue |  | $ | 29,596 |  |  | $ | 30,032 |
Less than 30 days |  |  | 1,050 |  |  |  | 1,280 |
31-60 days |  |  | 348 |  |  |  | 485 |
61-90 days |  |  | 286 |  |  |  | 278 |
91-120 days |  |  | 198 |  |  |  | 253 |
121-180 days |  |  | 119 |  |  |  | 122 |
More than 181 days |  |  | 1,198 |  |  |  | 1,608 |
|  | $ | 32,795 |  |  | $ | 34,058 |
Receivables Past Due but Not Impaired | At the balance sheet dates, the receivables that were past due but not impaired were considered recoverable by the management of the Company. The aging of these receivables as of balance sheet dates was as follows:
|  | December 31 |
|  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Less than 30 days |  | $ | 256 |  |  | $ | 328 |
31-60 days |  |  | 47 |  |  |  | 36 |
61-90 days |  |  | 9 |  |  |  | 7 |
91-120 days |  |  | 74 |  |  |  | 70 |
121-180 days |  |  | 1 |  |  |  | 1 |
More than 181 days |  |  | 13 |  |  |  | 7 |
|  | $ | 400 |  |  | $ | 449 |
Movements of Allowance for Doubtful Accounts | Movements of the allowance for doubtful accounts were as follows:
|  | Individually Assessed for Impairment |  |  | Collectively Assessed for Impairment |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Balance on January 1, 2015 |  | $ | 276 |  |  | $ | 773 |  |  | $ | 1,049 |
Add: Provision for doubtful accounts |  |  | 88 |  |  |  | 392 |  |  |  | 480 |
Deduct: Amounts written off |  |  | — |  |  |  | (195 | ) |  |  | (195 | )
Balance on December 31, 2015 |  |  | 364 |  |  |  | 970 |  |  |  | 1,334 |
Add: Provision for doubtful accounts |  |  | 715 |  |  |  | 228 |  |  |  | 943 |
Deduct: Amounts written off |  |  | (274 | ) |  |  | (230 | ) |  |  | (504 | )
Balance on December 31, 2016 |  |  | 805 |  |  |  | 968 |  |  |  | 1,773 |
Add: Provision for doubtful accounts |  |  | 535 |  |  |  | 43 |  |  |  | 578 |
Deduct: Amounts written off |  |  | (15 | ) |  |  | (219 | ) |  |  | (234 | )
Balance on December 31, 2017 |  | $ | 1,325 |  |  | $ | 792 |  |  | $ | 2,117 |

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- Definition Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IFRS -Number 7 -IssueDate 2016-01-13 -Paragraph 37 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2016-03-30&anchor=para_37_a&doctype=Standard -URIDate 2016-03-31 + Details
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