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Provisions | 12 Months Ended
--- | ---
Dec. 31, 2019
Provisions [Abstract] |
Provisions |
26. | PROVISIONS
|  | December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Warranties |  | $ | 132 |  |  | $ | 173 |
Onerous contracts |  |  | 19 |  |  |  | 67 |
Employee benefits |  |  | 51 |  |  |  | 59 |
Others |  |  | 5 |  |  |  | 5 |
|  | $ | 207 |  |  | $ | 304 |
Current |  | $ | 128 |  |  | $ | 207 |
Noncurrent |  |  | 79 |  |  |  | 97 |
|  | $ | 207 |  |  | $ | 304 |
|  | Warranties |  |  | Onerous Contracts |  |  | Employee Benefits |  |  | Trade-in Rights |  |  | Others |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Balance on January 1, 2017 |  | $ | 111 |  |  | $ | — |  |  | $ | 38 |  |  | $ | 31 |  |  | $ | 5 |  |  | $ | 185 |
Additional provisions recognized |  |  | 79 |  |  |  | — |  |  |  | 7 |  |  |  | 69 |  |  |  | — |  |  |  | 155 |
Used / forfeited during the year |  |  | (58 | ) |  |  | — |  |  |  | (2 | ) |  |  | (13 | ) |  |  | — |  |  |  | (73 | )
Balance on December 31, 2017 |  | $ | 132 |  |  | $ | — |  |  | $ | 43 |  |  | $ | 87 |  |  | $ | 5 |  |  | $ | 267 |
Balance on January 1, 2018 |  | $ | 132 |  |  | $ | — |  |  | $ | 43 |  |  | $ | 87 |  |  | $ | 5 |  |  | $ | 267 |
Effect of retrospective application of IFRS 15 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (87 | ) |  |  | — |  |  |  | (87 | )
Balance on January 1, 2018 as adjusted |  |  | 132 |  |  |  | — |  |  |  | 43 |  |  |  | — |  |  |  | 5 |  |  |  | 180 |
Additional provisions recognized |  |  | 164 |  |  |  | 19 |  |  |  | 9 |  |  |  | — |  |  |  | — |  |  |  | 192 |
Used / forfeited during the year |  |  | (164 | ) |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | (165 | )
Balance on December 31, 2018 |  | $ | 132 |  |  | $ | 19 |  |  | $ | 51 |  |  | $ | — |  |  | $ | 5 |  |  | $ | 207 |
Balance on January 1, 2019 |  | $ | 132 |  |  | $ | 19 |  |  | $ | 51 |  |  | $ | — |  |  | $ | 5 |  |  | $ | 207 |
Additional provisions recognized |  |  | 127 |  |  |  | 48 |  |  |  | 9 |  |  |  | — |  |  |  | — |  |  |  | 184 |
Used / forfeited during the year |  |  | (86 | ) |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | (87 | )
Balance on December 31, 2019 |  | $ | 173 |  |  | $ | 67 |  |  | $ | 59 |  |  | $ | — |  |  | $ | 5 |  |  | $ | 304 |
| a. | The provision for warranties claims represents the present value of the management’s best estimate of the future outflow of economic benefits that will be required under the Company’s obligation for warranties in sales agreements. The estimate has been made based on the historical warranty experience.
| b. | The provision for employee benefits represents vested long-term service compensation accrued.
| c. | The provision for trade-in right in 2017 was based on the management’s judgments to estimate the trade-in right of products exercised by customers in the future. The provision was recognized as a reduction of revenue in the period in which the goods are sold.
| d. | The provision for onerous contracts represents the present obligation resulting from the measurement for the unavoidable costs of meeting the Company’s contractual obligations exceed the economic benefits expected to be received from the contracts.

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