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Hedging Derivative Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure Of Detailed Information About Hedging Instruments [Abstract]

Summary of Hedging Derivative Financial Instruments

		December 31
		2016				2017
		NT$				NT$
		(In Millions)
Hedging derivative financial liabilities
Cash flow hedge - forward exchange contracts		$	1			$	1

Outstanding Forward Exchange Contracts

The outstanding forward exchange contracts at the balance sheet dates were as follows:

		Currency		Maturity Period		Contract Amount (Millions)
December 31, 2016
Forward exchange contracts - buy		EUR/NT$		2017.03		EUR3/NT$102
December 31, 2017
Forward exchange contracts - buy		EUR/NT$		2018.03-06		EUR4/NT$142

Loss (Gain) Arising from Hedging Derivative Financial Instruments that have been Reclassified from Equity to Initial Cost of the Property, Plant and Equipment

Loss (gain) arising from the hedging derivative financial instruments that have been reclassified from equity to initial cost of the property, plant and equipment were as follows:

		Year Ended December 31
		2015				2016				2017
		NT$				NT$				NT$
						(In Millions)
Construction in progress and equipment to be accepted		$	(18	)		$	(15	)		$	(2	)

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- References

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- Definition

The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2018-01-01
-Name IFRS
-Number 7
-IssueDate 2016-01-13
-Paragraph 24A
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2016-03-30&anchor=para_24A&doctype=Standard
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- Definition

The disclosure of information about the terms and conditions of hedging instruments and how they affect future cash flows. [Refer: Hedging instruments [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2018-01-01
-Name IFRS
-Number 7
-IssueDate 2016-01-13
-Paragraph 23A
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2016-03-30&anchor=para_23A&doctype=Standard
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- Definition

The disclosure of the reclassification of financial instruments. [Refer: Financial instruments, class [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2016-01-13
-Paragraph 10
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