XML 146 R131.htm IDEA: XBRL DOCUMENT
v3.19.1

Intangible Assets - Summary of Intangible Assets (Detail) $ in Millions, $ in Millions | 1 Months Ended | 12 Months Ended
--- | --- | ---
Nov. 30, 2017 TWD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2018 USD ($) | Dec. 31, 2017 TWD ($) | Dec. 31, 2016 TWD ($)
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | $ 54,883 |  |  |
Additions-acquired separately | $ 10,935 |  |  |  |
Amortization expenses |  | (4,386) |  | $ (3,766) | $ (3,379)
Impairment losses |  | (51) | $ (2) | (9) | 0
Ending balance |  | 50,944 | $ 1,664 | 54,883 |
Gross carrying amount [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | 74,110 |  | 63,267 | 63,103
Additions-acquired separately |  | 498 |  | 11,305 | 282
Disposal |  | (429) |  | (462) | (121)
Effect of foreign exchange difference |  | 0 |  | 0 | 0
Others |  |  |  |  | 3
Ending balance |  | 74,179 |  | 74,110 | 63,267
Accumulated depreciation, amortization and impairment [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | (19,227) |  | (15,914) | (12,656)
Amortization expenses |  | (4,386) |  | (3,766) | (3,379)
Disposal |  | 429 |  | 462 | 121
Impairment losses |  | (51) |  | (9) | 0
Effect of foreign exchange difference |  | 0 |  | 0 | 0
Ending balance |  | (23,235) |  | (19,227) | (15,914)
3G and 4G concession [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | 53,469 |  |  |
Ending balance |  | 49,512 |  | 53,469 |
3G and 4G concession [Member] | Gross carrying amount [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | 70,144 |  | 59,209 | 59,209
Additions-acquired separately |  | 0 |  | 10,935 | 0
Disposal |  | 0 |  | 0 | 0
Effect of foreign exchange difference |  | 0 |  | 0 | 0
Others |  |  |  |  | 0
Ending balance |  | 70,144 |  | 70,144 | 59,209
3G and 4G concession [Member] | Accumulated depreciation, amortization and impairment [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | (16,675) |  | (13,413) | (10,608)
Amortization expenses |  | (3,957) |  | (3,262) | (2,805)
Disposal |  | 0 |  | 0 | 0
Impairment losses |  | 0 |  | 0 | 0
Effect of foreign exchange difference |  | 0 |  | 0 | 0
Ending balance |  | (20,632) |  | (16,675) | (13,413)
Computer software [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | 880 |  |  |
Ending balance |  | 959 |  | 880 |
Computer software [Member] | Gross carrying amount [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | 3,312 |  | 3,408 | 3,249
Additions-acquired separately |  | 485 |  | 366 | 277
Disposal |  | (371) |  | (462) | (121)
Effect of foreign exchange difference |  | 0 |  | 0 | 0
Others |  |  |  |  | 3
Ending balance |  | 3,426 |  | 3,312 | 3,408
Computer software [Member] | Accumulated depreciation, amortization and impairment [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | (2,432) |  | (2,413) | (1,983)
Amortization expenses |  | (406) |  | (481) | (551)
Disposal |  | 371 |  | 462 | 121
Impairment losses |  | 0 |  | 0 | 0
Effect of foreign exchange difference |  | 0 |  | 0 | 0
Ending balance |  | (2,467) |  | (2,432) | (2,413)
Goodwill [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | 209 |  |  |
Ending balance |  | 209 |  | 209 |
Goodwill [Member] | Gross carrying amount [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | 236 |  | 236 | 236
Additions-acquired separately |  | 0 |  | 0 | 0
Disposal |  | 0 |  | 0 | 0
Effect of foreign exchange difference |  | 0 |  | 0 | 0
Others |  |  |  |  | 0
Ending balance |  | 236 |  | 236 | 236
Goodwill [Member] | Accumulated depreciation, amortization and impairment [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | (27) |  | (18) | (18)
Amortization expenses |  | 0 |  | 0 | 0
Disposal |  | 0 |  | 0 | 0
Impairment losses |  | 0 |  | (9) | 0
Effect of foreign exchange difference |  | 0 |  | 0 | 0
Ending balance |  | (27) |  | (27) | (18)
Others [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | 325 |  |  |
Ending balance |  | 264 |  | 325 |
Others [Member] | Gross carrying amount [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | 418 |  | 414 | 409
Additions-acquired separately |  | 13 |  | 4 | 5
Disposal |  | (58) |  | 0 | 0
Effect of foreign exchange difference |  | 0 |  | 0 | 0
Others |  |  |  |  | 0
Ending balance |  | 373 |  | 418 | 414
Others [Member] | Accumulated depreciation, amortization and impairment [Member] |  |  |  |  |
Disclosure of detailed information about intangible assets [Line Items] |  |  |  |  |
Beginning balance |  | (93) |  | (70) | (47)
Amortization expenses |  | (23) |  | (23) | (23)
Disposal |  | 58 |  | 0 | 0
Impairment losses |  | (51) |  | 0 | 0
Effect of foreign exchange difference |  | 0 |  | 0 | 0
Ending balance |  | $ (109) |  | $ (93) | $ (70)

X
- Definition The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e_i&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of amortisation of intangible assets other than goodwill. [Refer: Depreciation and amortisation expense; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -Clause vi -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e_vi&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

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_DisclosureOfIntangibleAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e_ii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisposalsIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for intangible assets and goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -Clause iv -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e_iv&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -Clause vii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e_vii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Paragraph 118 -Subparagraph e -Clause viii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=para_118_e_viii&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_IntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAmortisationAndImpairmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_LicencesAndFranchisesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_ComputerSoftwareMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_GoodwillMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsAndGoodwillAxis=ifrs-full_OtherIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |