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Intangible Assets
 12 Months Ended
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.