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Net Income and Other Comprehensive Income (Loss) | 12 Months Ended
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Dec. 31, 2017
Text Block1 [Abstract] |
Net Income and Other Comprehensive Income (Loss) |
31. | NET INCOME AND OTHER COMPREHENSIVE INCOME (LOSS)
| a. | Other income and expenses
|  | Year Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Loss on disposal of property, plant and equipment |  | $ | (109 | ) |  | $ | (48 | ) |  | $ | (107 | )
Impairment loss on property, plant and equipment |  |  | (138 | ) |  |  | (596 | ) |  |  | — |
Reversal of impairment loss on investment properties |  |  | 142 |  |  |  | 148 |  |  |  | 11 |
Loss on disposal of intangible assets |  |  | — |  |  |  | — |  |  |  | — |
Impairment loss on intangible assets |  |  | — |  |  |  | — |  |  |  | (9 | )
|  | $ | (105 | ) |  | $ | (496 | ) |  | $ | (105 | )
| b. | Other income
|  | Year Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |  |  |  |  |
Dividend income |  | $ | 218 |  |  | $ | 391 |  |  | $ | 328 |
Rental income |  |  | 38 |  |  |  | 41 |  |  |  | 61 |
Income from Piping Fund |  |  | 202 |  |  |  | 202 |  |  |  | — |
Others |  |  | 192 |  |  |  | 438 |  |  |  | 447 |
|  | $ | 650 |  |  | $ | 1,072 |  |  | $ | 836 |
| c. | Other gains and losses
|  | Year Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Net foreign currency exchange gains (losses) |  | $ | 63 |  |  | $ | 181 |  |  | $ | (88 | )
Gain on disposal of financial instruments |  |  | — |  |  |  | — |  |  |  | 3 |
Valuation gain (loss) on financial assets and liabilities at fair value through profit or loss, net |  |  | — |  |  |  | (1 | ) |  |  | 1 |
Gain (loss) on disposal of investments accounted for using equity method |  |  | 4 |  |  |  | (2 | ) |  |  | — |
Impairment loss on investments accounted for using equity method |  |  | (8 | ) |  |  | — |  |  |  | — |
Impairment loss on available-for-sale financial assets |  |  | (107 | ) |  |  | (577 | ) |  |  | — |
Others |  |  | (180 | ) |  |  | (49 | ) |  |  | (48 | )
|  | $ | (228 | ) |  | $ | (448 | ) |  | $ | (132 | )
| d. | Impairment loss (reversal of impairment loss) on financial instruments
|  | Year Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Trade notes and accounts receivable |  | $ | 480 |  |  | $ | 943 |  |  | $ | 578 |
Other receivables |  | $ | 39 |  |  | $ | (2 | ) |  | $ | 65 |
Available-for-sale financial assets |  | $ | 107 |  |  | $ | 577 |  |  | $ | — |
| e. | Impairment loss (reversal of impairment loss) on non-financial assets
|  | Year Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Inventories |  | $ | 198 |  |  | $ | 192 |  |  | $ | 52 |
Property, plant and equipment |  | $ | 138 |  |  | $ | 596 |  |  | $ | — |
Investments accounted for using equity method |  | $ | 8 |  |  | $ | — |  |  | $ | — |
Investment properties |  | $ | (142 | ) |  | $ | (148 | ) |  | $ | (11 | )
Intangible assets |  | $ | — |  |  | $ | — |  |  | $ | 9 |
| f. | Depreciation and amortization expenses
|  | Year Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Property, plant and equipment |  | $ | 30,350 |  |  | $ | 29,087 |  |  | $ | 28,143 |
Investment properties |  |  | 18 |  |  |  | 19 |  |  |  | 21 |
Intangible assets |  |  | 3,080 |  |  |  | 3,379 |  |  |  | 3,766 |
Total depreciation and amortization expenses |  | $ | 33,448 |  |  | $ | 32,485 |  |  | $ | 31,930 |
Depreciation expenses summarized by functions |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 28,292 |  |  | $ | 27,214 |  |  | $ | 26,402 |
Operating expenses |  |  | 2,076 |  |  |  | 1,892 |  |  |  | 1,762 |
|  | $ | 30,368 |  |  | $ | 29,106 |  |  | $ | 28,164 |
Amortization expenses summarized by functions |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 2,742 |  |  | $ | 3,042 |  |  | $ | 3,473 |
Marketing expenses |  |  | 178 |  |  |  | 173 |  |  |  | 154 |
General and administrative expenses |  |  | 116 |  |  |  | 126 |  |  |  | 104 |
Research and development expenses |  |  | 44 |  |  |  | 38 |  |  |  | 35 |
|  | $ | 3,080 |  |  | $ | 3,379 |  |  | $ | 3,766 |
| g. | Employee benefit expenses
|  | Year Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |  |  |  |  |
Post-employment benefit |  |  |  |  |  |  |  |  |  |  |  |
Defined contribution plans |  | $ | 489 |  |  | $ | 544 |  |  | $ | 594 |
Defined benefit plans |  |  | 2,914 |  |  |  | 2,822 |  |  |  | 2,834 |
|  |  | 3,403 |  |  |  | 3,366 |  |  |  | 3,428 |
Share-based payment |  |  |  |  |  |  |  |  |  |  |  |
Equity-settled share-based payment |  |  | 36 |  |  |  | 17 |  |  |  | 22 |
Other employee benefit |  |  |  |  |  |  |  |  |  |  |  |
Salaries |  |  | 25,526 |  |  |  | 25,985 |  |  |  | 25,760 |
Insurance |  |  | 2,643 |  |  |  | 2,652 |  |  |  | 2,748 |
Others |  |  | 15,717 |  |  |  | 15,730 |  |  |  | 15,449 |
|  |  | 43,886 |  |  |  | 44,367 |  |  |  | 43,957 |
Total employee benefit expenses |  | $ | 47,325 |  |  | $ | 47,750 |  |  | $ | 47,407 |
Summary by functions |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 25,320 |  |  | $ | 25,190 |  |  | $ | 24,725 |
Operating expenses |  |  | 22,005 |  |  |  | 22,560 |  |  |  | 22,682 |
|  | $ | 47,325 |  |  | $ | 47,750 |  |  | $ | 47,407 |
According to the Company Act as amended in May 2015 and the amendments to the Chunghwa’s Articles of Incorporation approved by the Chunghwa’s stockholders in their meeting on June 24, 2016, Chunghwa shall distribute employees’ compensation at the rates from 1.7% to 4.3% and remuneration to directors not higher than 0.17%, respectively, of pre-tax income. As of December 31, 2017, the payables of the employees’ compensation and the remuneration to directors were $1,596 million and $41 million, respectively. Such amounts have been approved by the Chunghwa’s Board of Directors on March 13, 2018 and will be reported to the stockholders in their meeting planned to be held on June 15, 2018. If there is a change in the proposed amounts after the annual financial statements are authorized for issue, the differences are recorded as a change in accounting estimate. The compensation to the employees and remuneration to the directors of 2015 and 2016 approved by the Board of Directors on March 11, 2016 and March 7, 2017, respectively, were as follows.
|  | 2015 |  |  | 2016 |
|  | Cash |  |  | Cash |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Compensation distributed to the employees |  | $ | 1,928 |  |  | $ | 1,702 |
Remuneration paid to the directors |  |  | 45 |  |  |  | 42 |
There was no difference between the initial accrual amounts and the amounts proposed in the Board of Directors in 2016 and 2017 of the aforementioned compensation to employees and the remuneration to directors.
| h. | Reclassification adjustments of other comprehensive income (loss)
|  | Year Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Unrealized gain (loss) on available-for-sale financial assets |  |  |  |  |  |  |  |  |  |  |  |
Arising during the year |  | $ | (671 | ) |  | $ | (721 | ) |  | $ | 605 |
Reclassification adjustments |  |  |  |  |  |  |  |  |  |  |  |
Upon disposal |  |  | — |  |  |  | — |  |  |  | — |
Upon impairment |  |  | 26 |  |  |  | 577 |  |  |  | — |
|  | $ | (645 | ) |  | $ | (144 | ) |  | $ | 605 |
Cash flow hedges |  |  |  |  |  |  |  |  |  |  |  |
Gain arising during the year |  | $ | 18 |  |  | $ | 15 |  |  | $ | 3 |
Reclassification adjustments included in profit or loss |  |  | 1 |  |  |  | (1 | ) |  |  | (2 | )
Adjusted against the carrying amount of hedged items |  |  | (18 | ) |  |  | (15 | ) |  |  | (2 | )
|  | $ | 1 |  |  | $ | (1 | ) |  | $ | (1 | )

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