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Application of New and Amended International Financial Reporting Standards (Tables) | 12 Months Ended
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Dec. 31, 2018
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Abstract] |
Schedule of Original And New Measurement Categories and Carrying Amounts under IAS 39 and IFRS 9 | The following table shows the original measurement categories and carrying amounts under IAS 39 and the new measurement categories and carrying amounts under IFRS 9 for each class of the Company’s financial assets and financial liabilities as of January 1, 2018.
|  | Measurement Category |  | Carrying Amount |  |  |
|  | IAS 39 |  | IFRS 9 |  | IAS 39 |  |  | IFRS 9 |  |  | Note
|  |  |  |  |  | NT$ |  |  | NT$ |  |  |
|  |  |  |  |  | (In Millions) |  |  |
Financial Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | Loans and receivables |  | Amortized cost |  | $ | 28,825 |  |  | $ | 28,825 |  |  | 1)
Equity securities |  | Available-for-sale |  | FVTPL |  |  | 596 |  |  |  | 596 |  |  | 2)
|  | Available-for-sale |  | FVOCI- equity investments |  |  | 5,155 |  |  |  | 6,997 |  |  | 2)
Trade notes and accounts receivable, receivables from related parties, other current monetary assets and refundable deposits |  | Loans and receivables |  | Amortized cost |  |  | 40,158 |  |  |  | 40,158 |  |  | 1)
Financial Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term loans, trade notes and accounts payable, payables to related parties, partial other payables, customers’ deposit and loan-term loans |  | Amortized cost |  | Amortized cost |  |  | 39,725 |  |  |  | 39,725 |  |  |
Derivatives |  | Held-for-trading |  | FVTPL |  |  | 1 |  |  |  | 1 |  |  |
|  | Hedging derivative financial liabilities |  | Hedging financial liabilities |  |  | 1 |  |  |  | 1 |  |  | 3)
|  | IAS 39 Carrying Amount January 1, 2018 |  |  | Reclassifi- cations |  |  | Remea- surements |  |  | IFRS 9 Carrying Amount January 1, 2018 |  |  | Retained Earnings Effect on January 1, 2018 |  |  | Other adjustment Effect on January 1, 2018 |  |  | Noncontrolling Interests Effect on January 1, 2018 |  |  | Note
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  |
|  |  |  |  |  |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets measured at FVTPL |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  |
Add: reclassification from available for sale (IAS 39) - mandatory reclassification |  |  | — |  |  |  | 596 |  |  |  | — |  |  |  | 596 |  |  |  | 6 |  |  |  | (6 | ) |  |  | — |  |  | 2)
|  |  | — |  |  |  | 596 |  |  |  | — |  |  |  | 596 |  |  |  | 6 |  |  |  | (6 | ) |  |  | — |  |  |
Financial liabilities measured at FVTPL |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |
Financial assets measured at FVOCI- equity investments |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |
Add: reclassification from available for sale (IAS 39) - designated at January 1, 2018 |  |  | — |  |  |  | 5,155 |  |  |  | 1,842 |  |  |  | 6,997 |  |  |  | 1,516 |  |  |  | 327 |  |  |  | (1 | ) |  | 2)
|  |  | — |  |  |  | 5,155 |  |  |  | 1,842 |  |  |  | 6,997 |  |  |  | 1,516 |  |  |  | 327 |  |  |  | (1 | ) |  |
Financial assets measured at Amortized cost |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |
Add: reclassification from loans and receivables (IAS 39) |  |  | — |  |  |  | 68,983 |  |  |  | — |  |  |  | 68,983 |  |  |  | — |  |  |  | — |  |  |  | — |  |  | 1)
|  |  | — |  |  |  | 68,983 |  |  |  | — |  |  |  | 68,983 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |
Financial liabilities measured at amortized cost |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |
Add: reclassification from amortized cost (IAS 39) |  |  | — |  |  |  | (39,725 | ) |  |  | — |  |  |  | (39,725 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |
|  |  | — |  |  |  | (39,725 | ) |  |  | — |  |  |  | (39,725 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |
Hedging financial liabilities |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |
Add: reclassification from Hedging derivative instrument (IAS 39) |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  | 3)
|  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |
Total |  | $ | (1 | ) |  | $ | 35,008 |  |  | $ | 1,842 |  |  | $ | 36,849 |  |  | $ | 1,522 |  |  | $ | 321 |  |  | $ | (1 | ) |  |
| 1) | Cash and cash equivalents, trade notes and accounts receivable, receivables from related parties, other current monetary assets and refundable deposit that were classiﬁed as loans and receivables under IAS 39 are now classiﬁed as financial assets measured at amortized cost with assessment of expected credit loss.
| 2) | The Company elected to reclassify equity securities originally classified as available-for-sale under IAS 39 to FVTPL and designated at FVOCI in accordance with IFRS 9. As a result, the related other equity - unrealized gain or loss on available-for-sale financial assets of $6 million and $556 million were reclassified to retained earnings and to other equity - unrealized gain or loss on financial assets at FVOCI, respectively.
Equity investments in non-listed stocks previously carried at cost under IAS 39 are designated as FVOCI and remeasured at fair values. As a result, financial assets at FVOCI and other equity - unrealized gain or loss on financial assets at FVOCI were increased by $1,842 million and $1,843 million, respectively, and noncontrolling interests was decreased by $1 million. Some investments that previously classified as available-for-sale and measured at cost under IAS 39 were classified mandatorily as FVTPL under IFRS 9 as the contractual cash flows are not solely payments of principal and interest on the principal outstanding and such investments are not equity instruments. The Company recognized impairment loss on certain investments in equity securities previously classified as available-for-sale and measured at cost and the loss was accumulated in retained earnings under IAS 39. Since those investments were designated as financial assets measured at FVOCI under IFRS 9 and no impairment assessment is required, an adjustment was made that resulted in a decrease of $1,516 million in other equity - unrealized gain or loss on financial assets at FVOCI and an increase of the $1,516 million in retained earnings on January 1, 2018.
| 3) | Upon the application of IFRS 9, all derivative and non-derivative financial assets and financial liabilities which were designated as hedging instruments are presented as hedging financial assets and hedging financial liabilities for starting from January 1, 2018.
As the Company expects there is no tax obligation upon the disposal of the available-for-sale financial assets, the deferred income tax liabilities was decreased by $1 million, unrealized gain or loss on available-for-sale financial assets was increased by $4 million and noncontrolling interests was decreased by of $3 million, respectively.
Schedule of Anticipated Impacts on Assets, Liabilities and Equity from Retrospective Application of IFRS 15 | Impact on items of assets, liabilities and equity
|  | Carrying Amount Before Retrospective Adjustments as of January 1, 2018 |  |  | Adjustments Arising from Initial Application of IFRS 15 |  |  | Carrying Amount After Retrospective Adjustments as of January 1, 2018 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Contract assets - current |  | $ | — |  |  | $ | 6,065 |  |  | $ | 6,065 |
Trade notes and accounts receivable, net |  | $ | 31,941 |  |  |  | (118 | ) |  | $ | 31,823 |
Inventories |  | $ | 8,840 |  |  |  | (132 | ) |  | $ | 8,708 |
Prepayments - current |  | $ | 2,188 |  |  |  | (7 | ) |  | $ | 2,181 |
Other current assets |  | $ | 2,183 |  |  |  | 132 |  |  | $ | 2,315 |
Contract assets - noncurrent |  | $ | — |  |  |  | 3,917 |  |  | $ | 3,917 |
Incremental costs of obtaining contracts |  | $ | — |  |  |  | 2,474 |  |  | $ | 2,474 |
Total effect on assets |  |  |  |  |  | $ | 12,331 |  |  |  |  |
Contract liabilities - current |  | $ | — |  |  | $ | 8,004 |  |  | $ | 8,004 |
Current tax liabilities |  | $ | 8,674 |  |  |  | 2,227 |  |  | $ | 10,901 |
Provisions - current |  | $ | 189 |  |  |  | (88 | ) |  | $ | 101 |
Advance receipts |  | $ | 8,842 |  |  |  | (8,842 | ) |  | $ | — |
Other current liabilities |  | $ | 1,081 |  |  |  | 72 |  |  | $ | 1,153 |
Contract liabilities - noncurrent |  | $ | — |  |  |  | 2,626 |  |  | $ | 2,626 |
Deferred revenue |  | $ | 3,612 |  |  |  | (3,612 | ) |  | $ | — |
Other noncurrent liabilities |  | $ | 3,458 |  |  |  | 1,072 |  |  | $ | 4,530 |
Total effect on liabilities |  |  |  |  |  | $ | 1,459 |  |  |  |  |
Total effect on equity (unappropriated earnings) |  | $ | 54,633 |  |  | $ | 10,872 |  |  | $ | 65,505 |
Summary of Increase (Decrease) in Assets, Liabilities and Equity Resulting from the Application of IFRS 15 On the Balance Sheet Date | The following table shows the increase (decrease) in assets, liabilities and equity resulting from the application of IFRS 15 on the balance sheet date.
|  | December 31 |
|  | 2018 |
|  | NT$ |
|  | (In Millions) |
Contract assets - current |  | $ | 4,869 |
Trade notes and accounts receivable, net |  |  | (109 | )
Inventories |  |  | (80 | )
Prepayments - current |  |  | (12 | )
Other current assets |  |  | 80 |
Contract assets - noncurrent |  |  | 2,344 |
Incremental costs of obtaining contracts |  |  | 1,335 |
Assets |  | $ | 8,427 |
Contract liabilities - current |  | $ | 10,688 |
Current tax liabilities |  |  | 1,419 |
Provisions - current |  |  | (52 | )
Advance receipts |  |  | (11,277 | )
Other current liabilities |  |  | 340 |
Contract liabilities - noncurrent |  |  | 2,595 |
Deferred revenue |  |  | (3,748 | )
Other noncurrent liabilities |  |  | 1,172 |
Liabilities |  | $ | 1,137 |
Equity (unappropriated earnings) |  | $ | 7,290 |
Schedule of Increase (Decrease) in Net Income Resulting from the Application of IFRS 15 | The following table shows the increase (decrease) in net income resulting from the application of IFRS 15.
|  | Year Ended December 31 |
|  | 2018 |
|  | NT$ |
|  | (In Millions) |
Revenues |  | $ | (3,228 | )
Operating costs |  |  | 2,455 |
Operating expenses |  |  | (1,293 | )
Income from operations |  |  | (4,390 | )
Income tax expense |  |  | (808 | )
Net income |  | $ | (3,582 | )
Decrease in net income attributable to: |  |  |  |
Stockholders of the parent |  | $ | (3,582 | )
Noncontrolling interests |  |  | — |
|  | $ | (3,582 | )
Impact on earnings per share(NT$): |  |  |  |
Basic earnings per share |  | $ | (0.46 | )
Diluted earnings per share |  | $ | (0.46 | )
Schedule of Anticipated Impacts on Assets, Liabilities and Equity from Retrospective Application of IFRS 16 | Anticipated impacts on assets, liabilities and equity
|  | Carrying Amount as of December 31, 2018 |  |  | Adjustments Arising from Initial Application of IFRS 16 |  |  | Adjusted Carrying Amount as of January 1, 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Prepayments - current |  | $ | 1,873 |  |  | $ | (245 | ) |  | $ | 1,628 |
Property, plant and equipment |  | $ | 288,914 |  |  |  | (1,309 | ) |  | $ | 287,605 |
Right-of-use assets |  | $ | — |  |  |  | 12,163 |  |  | $ | 12,163 |
Deferred income tax assets |  | $ | 3,554 |  |  |  | 26 |  |  | $ | 3,580 |
Prepayments - noncurrent |  | $ | 3,463 |  |  |  | (414 | ) |  | $ | 3,049 |
Total effect on assets |  |  |  |  |  | $ | 10,221 |  |  |  |  |
Contract liabilities - current |  | $ | 10,688 |  |  | $ | 214 |  |  | $ | 10,902 |
Lease liabilities - current |  | $ | — |  |  |  | 3,394 |  |  | $ | 3,394 |
Other payables |  | $ | 23,315 |  |  |  | (48 | ) |  | $ | 23,267 |
Other current liabilities |  | $ | 1,382 |  |  |  | (214 | ) |  | $ | 1,168 |
Contract liabilities - noncurrent |  | $ | 2,595 |  |  |  | 3,483 |  |  | $ | 6,078 |
Deferred income tax liabilities |  | $ | 1,992 |  |  |  | — |  |  | $ | 1,992 |
Lease liabilities - noncurrent |  | $ | — |  |  |  | 6,946 |  |  | $ | 6,946 |
Other noncurrent liabilities |  | $ | 4,793 |  |  |  | (3,483 | ) |  | $ | 1,310 |
Total effect on liabilities |  |  |  |  |  | $ | 10,292 |  |  |  |  |
Unappropriated earnings |  | $ | 66,626 |  |  | $ | (51 | ) |  | $ | 66,575 |
Noncontrolling interests |  | $ | 9,857 |  |  | $ | (20 | ) |  | $ | 9,837 |
Total effect on equity |  |  |  |  |  | $ | (71 | ) |  |  |  |

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