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Net Income and Other Comprehensive Income (Loss) (Tables)
 12 Months Ended
Dec. 31, 2018
Analysis Of Income And Expense [Abstract]  
Other Income and Expenses

 

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

 
Other Income

 

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

 
Other Gains and Losses

 

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

)
Impairment Loss (Reversal of Impairment Loss) on Financial Instruments and Non-financial Assets

 

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

 
Depreciation and Amortization Expenses

 

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

 
Employee Benefit Expenses

 

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

 

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

 
Reclassification Adjustments of Other Comprehensive Income (Loss)

 

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

)