XML 123 R108.htm IDEA: XBRL DOCUMENT
v3.19.1

Trade Notes and Accounts Receivable, Net - Movements of Allowance for Doubtful Accounts (Detail) - TWD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017 | Dec. 31, 2016
Disclosure Of Financial Assets [Line Items] |  |  |
Beginning balance | $ 2,117 |  |
Add: Provision for credit loss or doubtful accounts | 805 | $ 578 | $ 943
Less: Amounts written off | (320) |  |
Ending balance | 2,602 | 2,117 |
Trade notes and accounts receivable [Member] |  |  |
Disclosure Of Financial Assets [Line Items] |  |  |
Beginning balance | 2,117 | 1,773 | 1,334
Add: Provision for credit loss or doubtful accounts |  | 578 | 943
Less: Amounts written off |  | (234) | (504)
Ending balance |  | 2,117 | 1,773
Trade notes and accounts receivable [Member] | Individually assessed for impairment [Member] |  |  |
Disclosure Of Financial Assets [Line Items] |  |  |
Beginning balance | 1,325 | 805 | 364
Add: Provision for credit loss or doubtful accounts |  | 535 | 715
Less: Amounts written off |  | (15) | (274)
Ending balance |  | 1,325 | 805
Trade notes and accounts receivable [Member] | Collectively assessed for impairment [Member] |  |  |
Disclosure Of Financial Assets [Line Items] |  |  |
Beginning balance | $ 792 | 968 | 970
Add: Provision for credit loss or doubtful accounts |  | 43 | 228
Less: Amounts written off |  | (219) | (230)
Ending balance |  | $ 792 | $ 968

X
- Definition The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_16&doctype=Standard&book=b -URIDate 2018-03-16 + Details
Name: | ifrs-full_AllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFinancialAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_112_c&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLossTradeReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_16&doctype=Standard&book=b -URIDate 2018-03-16 + Details
Name: | ifrs-full_UtilisationAllowanceAccountForCreditLossesOfFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_ClassesOfFinancialAssetsAxis=ifrs-full_TradeReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MethodOfAssessmentOfExpectedCreditLossesAxis=ifrs-full_ExpectedCreditLossesIndividuallyAssessedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MethodOfAssessmentOfExpectedCreditLossesAxis=ifrs-full_ExpectedCreditLossesCollectivelyAssessedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |