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Property, Plant and Equipment | 12 Months Ended
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Dec. 31, 2019
Disclosure Of Property Plant And Equipment [Abstract] |
Property, Plant and Equipment |
16. | PROPERTY, PLANT AND EQUIPMENT
|  | December 31 |
|  | 2018 |
|  | NT$ |
|  | (In Millions) |
Carrying amount |  |  |  |
Land |  | $ | 103,972 |
Land improvements |  |  | 263 |
Buildings |  |  | 44,784 |
Computer equipment |  |  | 2,115 |
Telecommunications equipment |  |  | 116,322 |
Transportation equipment |  |  | 231 |
Miscellaneous equipment |  |  | 2,582 |
Construction in progress and equipment to be accepted |  |  | 18,645 |
|  | $ | 288,914 |
|  | Land |  |  | Land Improvements |  |  | Buildings |  |  | Computer Equipment |  |  | Telecommuni- cations Equipment |  |  | Transportation Equipment |  |  | Miscellaneous Equipment |  |  | Construction in Progress and Equipment to be Accepted |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2017 |  | $ | 103,872 |  |  | $ | 1,581 |  |  | $ | 67,738 |  |  | $ | 14,295 |  |  | $ | 715,692 |  |  | $ | 3,866 |  |  | $ | 8,943 |  |  | $ | 20,141 |  |  | $ | 936,128 |
Additions |  |  | — |  |  |  | — |  |  |  | 30 |  |  |  | 78 |  |  |  | 193 |  |  |  | 1 |  |  |  | 193 |  |  |  | 25,574 |  |  |  | 26,069 |
Disposal |  |  | (158 | ) |  |  | (5 | ) |  |  | (108 | ) |  |  | (974 | ) |  |  | (13,739 | ) |  |  | (62 | ) |  |  | (402 | ) |  |  | — |  |  |  | (15,448 | )
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | (172 | ) |  |  | — |  |  |  | (3 | ) |  |  | — |  |  |  | (176 | )
Others |  |  | 365 |  |  |  | 19 |  |  |  | 5,034 |  |  |  | 764 |  |  |  | 20,080 |  |  |  | 29 |  |  |  | 784 |  |  |  | (27,188 | ) |  |  | (113 | )
Balance on December 31, 2017 |  | $ | 104,079 |  |  | $ | 1,595 |  |  | $ | 72,694 |  |  | $ | 14,162 |  |  | $ | 722,054 |  |  | $ | 3,834 |  |  | $ | 9,515 |  |  | $ | 18,527 |  |  | $ | 946,460 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2017 |  | $ | — |  |  | $ | (1,248 | ) |  | $ | (25,591 | ) |  | $ | (11,582 | ) |  | $ | (596,497 | ) |  | $ | (3,237 | ) |  | $ | (6,803 | ) |  | $ | — |  |  | $ | (644,958 | )
Depreciation expenses |  |  | — |  |  |  | (50 | ) |  |  | (1,402 | ) |  |  | (1,192 | ) |  |  | (24,492 | ) |  |  | (330 | ) |  |  | (677 | ) |  |  | — |  |  |  | (28,143 | )
Disposal |  |  | — |  |  |  | 4 |  |  |  | 47 |  |  |  | 967 |  |  |  | 13,712 |  |  |  | 63 |  |  |  | 389 |  |  |  | — |  |  |  | 15,182 |
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 45 |  |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | 47 |
Others |  |  | — |  |  |  | 1 |  |  |  | 147 |  |  |  | 19 |  |  |  | 78 |  |  |  | (9 | ) |  |  | (116 | ) |  |  | — |  |  |  | 120 |
Balance on December 31, 2017 |  | $ | — |  |  | $ | (1,293 | ) |  | $ | (26,799 | ) |  | $ | (11,788 | ) |  | $ | (607,154 | ) |  | $ | (3,513 | ) |  | $ | (7,205 | ) |  | $ | — |  |  | $ | (657,752 | )
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2018 |  | $ | 104,079 |  |  | $ | 1,595 |  |  | $ | 72,694 |  |  | $ | 14,162 |  |  | $ | 722,054 |  |  | $ | 3,834 |  |  | $ | 9,515 |  |  | $ | 18,527 |  |  | $ | 946,460 |
Additions |  |  | — |  |  |  | — |  |  |  | 21 |  |  |  | 52 |  |  |  | 159 |  |  |  | — |  |  |  | 334 |  |  |  | 27,413 |  |  |  | 27,979 |
Disposal |  |  | (71 | ) |  |  | — |  |  |  | — |  |  |  | (643 | ) |  |  | (31,984 | ) |  |  | (29 | ) |  |  | (623 | ) |  |  | — |  |  |  | (33,350 | )
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 60 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 60 |
Others |  |  | (36 | ) |  |  | 6 |  |  |  | 196 |  |  |  | 687 |  |  |  | 25,459 |  |  |  | 77 |  |  |  | 648 |  |  |  | (27,295 | ) |  |  | (258 | )
Balance on December 31, 2018 |  | $ | 103,972 |  |  | $ | 1,601 |  |  | $ | 72,911 |  |  | $ | 14,258 |  |  | $ | 715,748 |  |  | $ | 3,882 |  |  | $ | 9,874 |  |  | $ | 18,645 |  |  | $ | 940,891 |
(Continued)
|  | Land |  |  | Land Improvements |  |  | Buildings |  |  | Computer Equipment |  |  | Telecommuni- cations Equipment |  |  | Transportation Equipment |  |  | Miscellaneous Equipment |  |  | Construction in Progress and Equipment to be Accepted |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2018 |  | $ | — |  |  | $ | (1,293 | ) |  | $ | (26,799 | ) |  | $ | (11,788 | ) |  | $ | (607,154 | ) |  | $ | (3,513 | ) |  | $ | (7,205 | ) |  | $ | — |  |  | $ | (657,752 | )
Depreciation expenses |  |  | — |  |  |  | (45 | ) |  |  | (1,356 | ) |  |  | (983 | ) |  |  | (24,236 | ) |  |  | (162 | ) |  |  | (679 | ) |  |  | — |  |  |  | (27,461 | )
Disposal |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 632 |  |  |  | 31,952 |  |  |  | 29 |  |  |  | 615 |  |  |  | — |  |  |  | 33,228 |
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (20 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (20 | )
Others |  |  | — |  |  |  | — |  |  |  | 28 |  |  |  | (4 | ) |  |  | 32 |  |  |  | (5 | ) |  |  | (23 | ) |  |  | — |  |  |  | 28 |
Balance on December 31, 2018 |  | $ | — |  |  | $ | (1,338 | ) |  | $ | (28,127 | ) |  | $ | (12,143 | ) |  | $ | (599,426 | ) |  | $ | (3,651 | ) |  | $ | (7,292 | ) |  | $ | — |  |  | $ | (651,977 | )
(Concluded) There was no indication that property, plant and equipment was impaired so the Company did not recognize any impairment loss for the years ended December 31, 2017 and 2018. Depreciation expense in 2017 and 2018 is computed using the straight-line method over the following estimated service lives:
Land improvements |  | 8-30 years
Buildings |  |
Main buildings |  | 35-60 years
Other building facilities |  | 3-20 years
Computer equipment |  | 2-8 years
Telecommunications equipment |  |
Telecommunication circuits |  | 2-30 years
Telecommunication machinery and antennas equipment |  | 2-30 years
Transportation equipment |  | 3-10 years
Miscellaneous equipment |  |
Leasehold improvements |  | 1-6 years
Mechanical and air conditioner equipment |  | 3-16 years
Others |  | 1-10 years
|  | December 31, 2019 |
|  | NT$ |
|  | (In Millions) |
Assets used by the Company |  | $ | 276,370 |
Assets subject to operating leases |  |  | 7,324 |
|  | $ | 283,694 |
a. | Assets used by the Company
|  | Land |  |  | Land Improvements |  |  | Buildings |  |  | Computer Equipment |  |  | Telecommuni- cations Equipment |  |  | Transportation Equipment |  |  | Miscellaneous Equipment |  |  | Construction in Progress and Equipment to be Accepted |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2019 |  | $ | 103,972 |  |  | $ | 1,601 |  |  | $ | 72,911 |  |  | $ | 14,258 |  |  | $ | 715,748 |  |  | $ | 3,882 |  |  | $ | 9,874 |  |  | $ | 18,645 |  |  | $ | 940,891 |
Effect of retrospective application of IFRS 16 |  |  | (3,617 | ) |  |  | (1 | ) |  |  | (3,583 | ) |  |  | — |  |  |  | (3,885 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (11,086 | )
Balance on January 1, 2019 as adjusted |  |  | 100,355 |  |  |  | 1,600 |  |  |  | 69,328 |  |  |  | 14,258 |  |  |  | 711,863 |  |  |  | 3,882 |  |  |  | 9,874 |  |  |  | 18,645 |  |  |  | 929,805 |
Additions |  |  | — |  |  |  | — |  |  |  | 1,221 |  |  |  | 57 |  |  |  | 120 |  |  |  | 1 |  |  |  | 149 |  |  |  | 21,612 |  |  |  | 23,160 |
Disposal |  |  | (38 | ) |  |  | (7 | ) |  |  | (3 | ) |  |  | (1,916 | ) |  |  | (30,417 | ) |  |  | (51 | ) |  |  | (405 | ) |  |  | — |  |  |  | (32,837 | )
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (37 | ) |  |  | — |  |  |  | (1 | ) |  |  | (6 | ) |  |  | (44 | )
Others |  |  | (1,214 | ) |  |  | 25 |  |  |  | 455 |  |  |  | 606 |  |  |  | 24,503 |  |  |  | 80 |  |  |  | 473 |  |  |  | (26,499 | ) |  |  | (1,571 | )
Balance on December 31, 2019 |  | $ | 99,103 |  |  | $ | 1,618 |  |  | $ | 71,001 |  |  | $ | 13,005 |  |  | $ | 706,032 |  |  | $ | 3,912 |  |  | $ | 10,090 |  |  | $ | 13,752 |  |  | $ | 918,513 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2019 |  | $ | — |  |  | $ | (1,338 | ) |  | $ | (28,127 | ) |  | $ | (12,143 | ) |  | $ | (599,426 | ) |  | $ | (3,651 | ) |  | $ | (7,292 | ) |  | $ | — |  |  | $ | (651,977 | )
Effect of retrospective application of IFRS 16 |  |  | — |  |  |  | 1 |  |  |  | 1,265 |  |  |  | — |  |  |  | 2,576 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,842 |
Balance on January 1, 2019 as adjusted |  |  | — |  |  |  | (1,337 | ) |  |  | (26,862 | ) |  |  | (12,143 | ) |  |  | (596,850 | ) |  |  | (3,651 | ) |  |  | (7,292 | ) |  |  | — |  |  |  | (648,135 | )
Depreciation expenses |  |  | — |  |  |  | (43 | ) |  |  | (1,301 | ) |  |  | (827 | ) |  |  | (23,906 | ) |  |  | (91 | ) |  |  | (688 | ) |  |  | — |  |  |  | (26,856 | )
Disposal |  |  | — |  |  |  | 6 |  |  |  | 3 |  |  |  | 1,909 |  |  |  | 30,380 |  |  |  | 51 |  |  |  | 402 |  |  |  | — |  |  |  | 32,751 |
Impairment losses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (64 | ) |  |  | (29 | ) |  |  | (93 | )
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 16 |  |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | 17 |
Others |  |  | — |  |  |  | (1 | ) |  |  | 183 |  |  |  | (7 | ) |  |  | 22 |  |  |  | (3 | ) |  |  | (21 | ) |  |  | — |  |  |  | 173 |
Balance on December 31, 2019 |  | $ | — |  |  | $ | (1,375 | ) |  | $ | (27,977 | ) |  | $ | (11,068 | ) |  | $ | (590,338 | ) |  | $ | (3,694 | ) |  | $ | (7,662 | ) |  | $ | (29 | ) |  | $ | (642,143 | )
CHPT evaluated that certain miscellaneous equipment, construction in progress and equipment to be accepted used for manufacturing specific PCB will not be used in the future and there was no active market for sale; therefore, CHPT determined that the recoverable amount of such assets was nil and recognized impairment losses of $89 million for the year ended December 31, 2019. CHSI evaluated that certain miscellaneous equipment will not be used in the future and there was no active market for sale; therefore, CHSI determined that the recoverable amount of such assets was nil and recognized impairment losses of $4 million for the year ended December 31, 2019. The aforementioned impairment losses were included in other income and expenses of statement of comprehensive income. Depreciation expense for assets used by the Company in 2019 is computed using the straight-line method over the following estimated service lives:
Land improvements |  | 10-30 years
Buildings |  |
Main buildings |  | 20-60 years
Other building facilities |  | 3-15 years
Computer equipment |  | 2-8 years
Telecommunications equipment |  |
Telecommunication circuits |  | 2-30 years
Telecommunication machinery and antennas equipment |  | 2-30 years
Transportation equipment |  | 3-10 years
Miscellaneous equipment |  |
Leasehold improvements |  | 1-9 years
Mechanical and air conditioner equipment |  | 3-16 years
Others |  | 1-15 years
b. | Assets subject to operating leases
|  | Land |  |  | Land Improvements |  |  | Buildings |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2019 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Effect of retrospective application of IFRS 16 |  |  | 3,617 |  |  |  | 1 |  |  |  | 3,583 |  |  |  | 7,201 |
Balance on January 1, 2019 as adjusted |  |  | 3,617 |  |  |  | 1 |  |  |  | 3,583 |  |  |  | 7,201 |
Additions |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | 4 |
Transferred from (to) assets used by the Company |  |  | 1,362 |  |  |  | (1 | ) |  |  | 255 |  |  |  | 1,616 |
Balance on December 31, 2019 |  | $ | 4,979 |  |  | $ | — |  |  | $ | 3,842 |  |  | $ | 8,821 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2019 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Effect of retrospective application of IFRS 16 |  |  | — |  |  |  | (1 | ) |  |  | (1,265 | ) |  |  | (1,266 | )
Balance on January 1, 2019 as adjusted |  |  | — |  |  |  | (1 | ) |  |  | (1,265 | ) |  |  | (1,266 | )
Depreciation expenses |  |  | — |  |  |  | — |  |  |  | (74 | ) |  |  | (74 | )
Transferred to (from) assets used by the company |  |  | — |  |  |  | 1 |  |  |  | (158 | ) |  |  | (157 | )
Balance on December 31, 2019 |  | $ | — |  |  | $ | — |  |  | $ | (1,497 | ) |  | $ | (1,497 | )
Balance on January 1, 2019 as adjusted, net |  | $ | 3,617 |  |  | $ | — |  |  | $ | 2,318 |  |  | $ | 5,935 |
Balance on December 31, 2019, net |  | $ | 4,979 |  |  | $ | — |  |  | $ | 2,345 |  |  | $ | 7,324 |
The Company leases out land and buildings with lease terms between 1 to 20 years. The lessees do not have bargain purchase options to acquire the assets at the expiry of the lease periods. The future aggregate lease collection under operating lease for the freehold plant, property and equipment is as follows:
|  | December 31, 2019 |
|  | NT$ |
|  | (In Millions) |
Year 1 |  | $ | 302 |
Year 2 |  |  | 273 |
Year 3 |  |  | 234 |
Year 4 |  |  | 191 |
Year 5 |  |  | 130 |
Onwards |  |  | 1,224 |
|  | $ | 2,354 |
The above items of property, plant and equipment subject to operating leases are depreciated on a straight-line basis over their estimated useful lives as follows:
Land improvements |  | 10 years
Buildings |  |
Main buildings |  | 35-60 years
Other building facilities |  | 3-15 years

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- References No definition available. + Details
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Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
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- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=16&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2019-03-27 + Details
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Namespace Prefix: | ifrs-full_
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Period Type: | duration