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Net Income and Other Comprehensive Income (Loss) | 12 Months Ended
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Dec. 31, 2018
Analysis Of Income And Expense [Abstract] |
Net Income and Other Comprehensive Income (Loss) |
31. | NET INCOME AND OTHER COMPREHENSIVE INCOME (LOSS)
| a. | Other income and expenses
|  | Year Ended December 31 |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Gain or loss on disposal of property, plant and equipment |  | $ | (48 | ) |  | $ | (107 | ) |  | $ | 142 |
Reversal of impairment loss on investment properties |  |  | 148 |  |  |  | 11 |  |  |  | 19 |
Loss on disposal of intangible assets |  |  | — |  |  |  | — |  |  |  | — |
Impairment loss on intangible assets |  |  | — |  |  |  | (9 | ) |  |  | (51 | )
Impairment loss on property, plant and equipment |  |  | (596 | ) |  |  | — |  |  |  | — |
|  | $ | (496 | ) |  | $ | (105 | ) |  | $ | 110 |
| b. | Other income
|  | Year Ended December 31 |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |  |  |  |  |
Dividend income |  | $ | 391 |  |  | $ | 328 |  |  | $ | 396 |
Rental income |  |  | 41 |  |  |  | 61 |  |  |  | 70 |
Income from Piping Fund |  |  | 202 |  |  |  | — |  |  |  | 2 |
Others |  |  | 438 |  |  |  | 447 |  |  |  | 232 |
|  | $ | 1,072 |  |  | $ | 836 |  |  | $ | 700 |
| c. | Other gains and losses
|  | Year Ended December 31 |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Net foreign currency exchange gains or losses |  | $ | 181 |  |  | $ | (88 | ) |  | $ | 37 |
Gain on disposal of financial instruments |  |  | — |  |  |  | 3 |  |  |  | 6 |
Gain or loss on disposal of investments accounted for using equity method |  |  | (2 | ) |  |  | — |  |  |  | — |
Valuation gain or loss on financial assets and liabilities at fair value through profit or loss, net |  |  | (1 | ) |  |  | 1 |  |  |  | (21 | )
Impairment loss on available-for-sale financial assets |  |  | (577 | ) |  |  | — |  |  |  | — |
Others |  |  | (49 | ) |  |  | (48 | ) |  |  | (68 | )
|  | $ | (448 | ) |  | $ | (132 | ) |  | $ | (46 | )
| d. | Impairment loss (reversal of impairment loss) on financial instruments
|  | Year Ended December 31 |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Contract assets |  | $ | — |  |  | $ | — |  |  | $ | 19 |
Trade notes and accounts receivable |  | $ | 943 |  |  | $ | 578 |  |  | $ | 805 |
Available-for-sale financial assets |  | $ | 577 |  |  | $ | — |  |  | $ | — |
Other receivables |  | $ | (2 | ) |  | $ | 65 |  |  | $ | 96 |
Inventories |  | $ | 192 |  |  | $ | 52 |  |  | $ | 365 |
Property, plant and equipment |  | $ | 596 |  |  | $ | — |  |  | $ | — |
Investment properties |  | $ | (148 | ) |  | $ | (11 | ) |  | $ | (19 | )
Intangible assets |  | $ | — |  |  | $ | 9 |  |  | $ | 51 |
| e. | Depreciation and amortization expenses
|  | Year Ended December 31 |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Property, plant and equipment |  | $ | 29,087 |  |  | $ | 28,143 |  |  | $ | 27,461 |
Investment properties |  |  | 19 |  |  |  | 21 |  |  |  | 21 |
Intangible assets |  |  | 3,379 |  |  |  | 3,766 |  |  |  | 4,386 |
Incremental costs of obtaining contracts |  |  | — |  |  |  | — |  |  |  | 1,941 |
Total depreciation and amortization expenses |  | $ | 32,485 |  |  | $ | 31,930 |  |  | $ | 33,809 |
Depreciation expenses summarized by functions |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 27,214 |  |  | $ | 26,402 |  |  | $ | 25,996 |
Operating expenses |  |  | 1,892 |  |  |  | 1,762 |  |  |  | 1,486 |
|  | $ | 29,106 |  |  | $ | 28,164 |  |  | $ | 27,482 |
Amortization expenses summarized by functions |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 3,042 |  |  | $ | 3,473 |  |  | $ | 6,085 |
Marketing expenses |  |  | 173 |  |  |  | 154 |  |  |  | 113 |
General and administrative expenses |  |  | 126 |  |  |  | 104 |  |  |  | 93 |
Research and development expenses |  |  | 38 |  |  |  | 35 |  |  |  | 36 |
|  | $ | 3,379 |  |  | $ | 3,766 |  |  | $ | 6,327 |
| f. | Employee benefit expenses
|  | Year Ended December 31 |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |  |  |  |  |
Post-employment benefit |  |  |  |  |  |  |  |  |  |  |  |
Defined contribution plans |  | $ | 544 |  |  | $ | 594 |  |  | $ | 640 |
Defined benefit plans |  |  | 2,822 |  |  |  | 2,834 |  |  |  | 2,953 |
|  |  | 3,366 |  |  |  | 3,428 |  |  |  | 3,593 |
Share-based payment |  |  |  |  |  |  |  |  |  |  |  |
Equity-settled share-based payment |  |  | 17 |  |  |  | 22 |  |  |  | 17 |
Other employee benefit |  |  |  |  |  |  |  |  |  |  |  |
Salaries |  |  | 25,985 |  |  |  | 25,760 |  |  |  | 26,204 |
Insurance |  |  | 2,652 |  |  |  | 2,748 |  |  |  | 2,740 |
Others |  |  | 15,730 |  |  |  | 15,449 |  |  |  | 14,470 |
|  |  | 44,367 |  |  |  | 43,957 |  |  |  | 43,414 |
Total employee benefit expenses |  | $ | 47,750 |  |  | $ | 47,407 |  |  | $ | 47,024 |
Summary by functions |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 25,190 |  |  | $ | 24,725 |  |  | $ | 24,367 |
Operating expenses |  |  | 22,560 |  |  |  | 22,682 |  |  |  | 22,657 |
|  | $ | 47,750 |  |  | $ | 47,407 |  |  | $ | 47,024 |
Chunghwa distributes employees’ compensation at the rates from 1.7% to 4.3% and remuneration to directors not higher than 0.17%, respectively, of pre-tax income. As of December 31, 2018, the payables of the employees’ compensation and the remuneration to directors were $1,404 million and $38 million, respectively. Such amounts have been approved by the Chunghwa’s Board of Directors on March 19, 2019 and will be reported to the stockholders in their meeting planned to be held on June 21, 2019. If there is a change in the proposed amounts after the annual financial statements are authorized for issue, the differences are recorded as a change in accounting estimate. The compensation to the employees and remuneration to the directors of 2016 and 2017 approved by the Board of Directors on March 7, 2017 and March 13, 2018, respectively, were as follows.
|  | 2016 |  |  | 2017 |
|  | Cash |  |  | Cash |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Compensation distributed to the employees |  | $ | 1,702 |  |  | $ | 1,596 |
Remuneration paid to the directors |  |  | 42 |  |  |  | 41 |
There was no difference between the initial accrual amounts and the amounts proposed in the Board of Directors in 2017 and 2018 of the aforementioned compensation to employees and the remuneration to directors.
| g. | Reclassification adjustments of other comprehensive income or loss
|  | Year Ended December 31 |
|  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Unrealized gain or loss on available-for-sale financial assets |  |  |  |  |  |  |  |
Arising during the year |  | $ | (721 | ) |  | $ | 605 |
Reclassification adjustments |  |  |  |  |  |  |  |
Upon disposal |  |  | — |  |  |  | — |
Upon impairment |  |  | 577 |  |  |  | — |
|  | $ | (144 | ) |  | $ | 605 |
Cash flow hedges |  |  |  |  |  |  |  |
Gain arising during the year |  | $ | 15 |  |  | $ | 3 |
Reclassification adjustments included in profit or loss |  |  | (1 | ) |  |  | (2 | )
Adjusted against the carrying amount of hedged items |  |  | (15 | ) |  |  | (2 | )
|  | $ | (1 | ) |  | $ | (1 | )

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