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Trade Notes and Accounts Receivable, Net (Tables) - Trade notes and accounts receivable [Member] | 12 Months Ended
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Dec. 31, 2018
Disclosure Of Financial Assets [Line Items] |
Summary of Trade Notes and Accounts Receivable, Net |
|  | December 31 |
|  | 2017 |  |  | 2018 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Trade notes and accounts receivable |  | $ | 34,058 |  |  | $ | 32,678 |
Less: Loss allowance |  |  | (2,117 | ) |  |  | (2,602 | )
|  | $ | 31,941 |  |  | $ | 30,076 |
Aging Analysis for Trade Notes and Accounts Receivable | The aging analysis for trade notes and accounts receivable as of balance sheet dates was as follows:
|  | December 31 |
|  | 2017 |
|  | NT$ |
|  | (In Millions) |
Non-overdue |  | $ | 30,032 |
Less than 30 days |  |  | 1,280 |
31-60 days |  |  | 485 |
61-90 days |  |  | 278 |
91-120 days |  |  | 253 |
121-180 days |  |  | 122 |
More than 181 days |  |  | 1,608 |
|  | $ | 34,058 |
Receivables Past Due but Not Impaired | At the balance sheet dates, the receivables that were past due but not impaired were considered recoverable by the management of the Company. The aging of these receivables as of balance sheet dates was as follows:
|  | December 31 |
|  | 2017 |
|  | NT$ |
|  | (In Millions) |
Less than 30 days |  | $ | 328 |
31-60 days |  |  | 36 |
61-90 days |  |  | 7 |
91-120 days |  |  | 70 |
121-180 days |  |  | 1 |
More than 181 days |  |  | 7 |
|  | $ | 449 |
Movements of Allowance for Doubtful Accounts | Movements of the allowance for doubtful accounts were as follows:
|  | Individually Assessed for Impairment |  |  | Collectively Assessed for Impairment |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Balance on January 1, 2016 |  | $ | 364 |  |  | $ | 970 |  |  | $ | 1,334 |
Add: Provision for doubtful accounts |  |  | 715 |  |  |  | 228 |  |  |  | 943 |
Deduct: Amounts written off |  |  | (274 | ) |  |  | (230 | ) |  |  | (504 | )
Balance on December 31, 2016 |  |  | 805 |  |  |  | 968 |  |  |  | 1,773 |
Add: Provision for doubtful accounts |  |  | 535 |  |  |  | 43 |  |  |  | 578 |
Deduct: Amounts written off |  |  | (15 | ) |  |  | (219 | ) |  |  | (234 | )
Balance on December 31, 2017 |  | $ | 1,325 |  |  | $ | 792 |  |  | $ | 2,117 |
Movements of the allowance for doubtful accounts were as follows:
|  | Year Ended December 31 |
|  | 2018 |
|  | NT$ |
|  | (In Millions) |
Balance at January 1, 2018 |  | $ | 2,117 |
Add: Provision of credit loss |  |  | 805 |
Less: Amounts written off |  |  | (320 | )
Balance at December 31, 2018 |  | $ | 2,602 |
Provision Matrix Arising from Telecommunications and Project Business | provision matrix arising from telecommunications business and project business is disclosed below. December 31, 2018
|  | Not Past Due |  |  | Past Due Less than 30 Days |  |  | Pass Due 31 to 60 Days |  |  | Pass Due 61 to 90 Days |  |  | Pass Due 91 to 120 Days |  |  | Pass Due 121 to 180 Days |  |  | Pass Due over 181 Days |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  |  |  |  |  |
Telecommunications business |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss rate (Note a) |  | 0%-3% |  |  | 3%-30% |  |  | 7%-69% |  |  | 19%-82% |  |  | 32%-90% |  |  | 61%-95% |  |  | 100% |  |  |  |  |
Gross carrying amount |  | $ | 23,307 |  |  | $ | 455 |  |  | $ | 95 |  |  | $ | 49 |  |  | $ | 37 |  |  | $ | 36 |  |  | $ | 418 |  |  | $ | 24,397 |
Loss allowance (Lifetime ECL) |  |  | (80 | ) |  |  | (27 | ) |  |  | (24 | ) |  |  | (29 | ) |  |  | (28 | ) |  |  | (25 | ) |  |  | (418 | ) |  |  | (631 | )
Amortized cost |  | $ | 23,227 |  |  | $ | 428 |  |  | $ | 71 |  |  | $ | 20 |  |  | $ | 9 |  |  | $ | 11 |  |  | $ | — |  |  | $ | 23,766 |
Project business |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Expected credit loss rate (Note b) |  | 0%-5% |  |  | 5% |  |  | 10% |  |  | 30% |  |  | 50% |  |  | 80% |  |  | 100% |  |  |  |  |
Gross carrying amount |  | $ | 4,067 |  |  | $ | 88 |  |  | $ | 92 |  |  | $ | 8 |  |  | $ | 12 |  |  | $ | 7 |  |  | $ | 1,725 |  |  | $ | 5,999 |
Loss allowance (Lifetime ECL) |  |  | (153 | ) |  |  | (8 | ) |  |  | (10 | ) |  |  | (3 | ) |  |  | (8 | ) |  |  | (6 | ) |  |  | (1,725 | ) |  |  | (1,913 | )
Amortized cost |  | $ | 3,914 |  |  | $ | 80 |  |  | $ | 82 |  |  | $ | 5 |  |  | $ | 4 |  |  | $ | 1 |  |  | $ | — |  |  | $ | 4,086 |
| Note a: | Please refer to Note 44 for the information of disaggregation of telecommunications service revenue. The expected credit loss rate applicable to different business revenue varies so as to reflect the risk level indicating by factors like historical experience.
| Note b: | The project business has different loss types according to the customer types. The expected credit loss rate listed above is for general customers. When customer is the government or its affiliates, it is expected that no credit loss will occur. For those who had bounced or exchanged checks as well as those accounts receivable were overdue more than six months that are classified as high risk customers, the expected credit loss of high risk customers is at least 50%, and the rate is increased when the overdue days increases.

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