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Net Income and Other Comprehensive Income (Loss) (Tables)
 12 Months Ended
Dec. 31, 2017
Text Block1 [Abstract]  
Other Income and Expenses

 

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

)

 
Other Income

 

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

 

 
Other Gains and Losses

 

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

)

 
Impairment Loss (Reversal of Impairment Loss) on Financial Instruments and Non-financial Assets

 

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

 

 
Depreciation and Amortization Expenses

 

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

 

 
Employee Benefit Expenses

 

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

 

 

 

 

2015

 

 

2016

 

 

 

Cash

 

 

Cash

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Compensation distributed to the

   employees

 

$

1,928

 

 

$

1,702

 

Remuneration paid to the directors

 

 

45

 

 

 

42

 

 
Reclassification Adjustments of Other Comprehensive Income (Loss)

 

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

)