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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2019
Disclosure of detailed information about financial instruments [Line Items] |
Summary of Categories of Financial Instruments | Categories of Financial Instruments
|  | December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Financial assets |  |  |  |  |  |  |  |
Measured at FVTPL |  |  |  |  |  |  |  |
Mandatorily measured at FVTPL |  | $ | 517 |  |  | $ | 779 |
Hedging financial assets |  |  | 1 |  |  |  | — |
Financial assets at amortized cost (Note a) |  |  | 70,241 |  |  |  | 71,852 |
Financial assets at FVOCI |  |  | 6,933 |  |  |  | 7,154 |
Financial liabilities |  |  |  |  |  |  |  |
Measured at FVTPL |  |  |  |  |  |  |  |
Held for trading |  |  | 1 |  |  |  | — |
Measured at amortized cost (Note b) |  |  | 40,334 |  |  |  | 34,434 |
| Note a: | The balances included cash and cash equivalents, trade notes and accounts receivable, receivables from related parties, other current monetary assets and refundable deposits (classified as other noncurrent assets) which were financial assets measured at amortized cost.
| Note b: | The balances included short-term loans, trade notes and accounts payable, payables to related parties, partial other payables, customers’ deposits and long-term loans which were financial liabilities carried at amortized cost.
Maturity Analysis For Nonderivative Financial Liabilities | The following tables detailed the Company’s remaining contractual maturity for its non-derivative financial liabilities with agreed repayment periods. The tables had been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Company is required to pay.
|  | Weighted Average Effective Interest Rate (%) |  |  | Less than 1 Month |  |  | 1-3 Months |  |  | 3 Months to 1 Year |  |  | 1-5 Years |  |  | More than 5 Years |  |  | Total |
|  |  |  |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  |  | — |  |  | $ | 41,808 |  |  | $ | — |  |  | $ | 2,890 |  |  | $ | 4,717 |  |  | $ | — |  |  | $ | 49,415 |
Floating interest rate instruments |  |  | 0.98 |  |  |  | — |  |  |  | — |  |  |  | 100 |  |  |  | 1,600 |  |  |  | — |  |  |  | 1,700 |
|  |  |  |  |  | $ | 41,808 |  |  | $ | — |  |  | $ | 2,990 |  |  | $ | 6,317 |  |  | $ | — |  |  | $ | 51,115 |
|  | Weighted Average Effective Interest Rate (%) |  |  | Less than 1 Month |  |  | 1-3 Months |  |  | 3 Months to 1 Year |  |  | 1-5 Years |  |  | More than 5 Years |  |  | Total |
|  |  |  |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-interest bearing |  |  | — |  |  | $ | 36,387 |  |  | $ | — |  |  | $ | 2,532 |  |  | $ | 4,748 |  |  | $ | — |  |  | $ | 43,667 |
Floating interest rate instruments |  |  | 0.98 |  |  |  | 50 |  |  |  | 10 |  |  |  | 30 |  |  |  | 1,600 |  |  |  | — |  |  |  | 1,690 |
|  |  |  |  |  | $ | 36,437 |  |  | $ | 10 |  |  | $ | 2,562 |  |  | $ | 6,348 |  |  | $ | — |  |  | $ | 45,357 |
Information About the Maturity Analysis for Lease Liabilities | Information about the maturity analysis for lease liabilities was as follows:
|  | Less than 1 Year |  |  | 1-3 Years |  |  | 3-5 Years |  |  | More than 5 Years |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Lease liabilities |  | $ | 3,310 |  |  | $ | 4,394 |  |  | $ | 1,581 |  |  | $ | 645 |  |  | $ | 9,930 |
Liquidity Analysis for Derivative Financial Instruments | The following table detailed the Company’s liquidity analysis for its derivative financial instruments. The table had been drawn up based on the undiscounted gross inflows and outflows on those derivatives that require gross settlement.
|  | Less than 1 Month |  |  | 1-3 Months |  |  | 3 Months to 1 Year |  |  | 1-5 Years |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
December 31, 2018 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 62 |  |  | $ | 238 |  |  | $ | 126 |  |  | $ | — |  |  | $ | 426 |
Outflows |  |  | 62 |  |  |  | 238 |  |  |  | 126 |  |  |  | — |  |  |  | 426 |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
December 31, 2019 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Gross settled |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Inflows |  | $ | 26 |  |  | $ | 135 |  |  | $ | — |  |  | $ | — |  |  | $ | 161 |
Outflows |  |  | 26 |  |  |  | 135 |  |  |  | — |  |  |  | — |  |  |  | 161 |
|  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Financing Facilities |
| 2) | Financing facilities
|  | December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Unsecured bank loan facility |  |  |  |  |  |  |  |
Amount used |  | $ | 133 |  |  | $ | 121 |
Amount unused |  |  | 46,328 |  |  |  | 46,109 |
|  | $ | 46,461 |  |  | $ | 46,230 |
Secured bank loan facility |  |  |  |  |  |  |  |
Amount used |  | $ | 1,600 |  |  | $ | 1,600 |
Amount unused |  |  | 1,340 |  |  |  | 1,340 |
|  | $ | 2,940 |  |  | $ | 2,940 |
Foreign currency risk [Member] |
Disclosure of detailed information about financial instruments [Line Items] |
Carrying Amounts of Assets and Liabilities Related to Market Risk |
| 1) | Foreign currency risk
The carrying amounts of the Company’s foreign currency denominated monetary assets and monetary liabilities at the balance sheet dates were as follows:
|  | December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Assets |  |  |  |  |  |  |  |
USD |  | $ | 5,903 |  |  | $ | 5,782 |
EUR |  |  | 34 |  |  |  | 12 |
SGD |  |  | 124 |  |  |  | 225 |
JPY |  |  | 17 |  |  |  | 17 |
RMB |  |  | 2 |  |  |  | 9 |
Liabilities |  |  |  |  |  |  |  |
USD |  |  | 6,999 |  |  |  | 4,121 |
EUR |  |  | 1,217 |  |  |  | 206 |
SGD |  |  | 51 |  |  |  | 1,263 |
JPY |  |  | 14 |  |  |  | 14 |
RMB |  |  | — |  |  |  | — |
The carrying amounts of the Company’s derivatives with exchange rate risk exposures at the balance sheet dates were as follows:
|  | December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Assets |  |  |  |  |  |  |  |
USD |  | $ | — |  |  | $ | — |
EUR |  |  | 1 |  |  |  | — |
Liabilities |  |  |  |  |  |  |  |
USD |  |  | — |  |  |  | — |
EUR |  |  | 1 |  |  |  | — |
Foreign Currency Risk Sensitivity Analysis | The following table details the Company’s sensitivity to a 5% increase and decrease in the functional currency against the relevant foreign currencies. 5% is the sensitivity rate used when reporting foreign currency risk internally to key management personnel and represents management’s assessment of the reasonably possible changes in foreign exchange rates. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and forward exchange contracts. A positive number below indicates an increase in pre-tax profit or equity where the functional currency weakens 5% against the relevant currency.
|  | Year Ended December 31 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Monetary assets and liabilities (a) |  |  |  |  |  |  |  |  |  |  |  |
USD |  | $ | 31 |  |  | $ | (55 | ) |  | $ | 83 |
EUR |  |  | (65 | ) |  |  | (59 | ) |  |  | (10 | )
SGD |  |  | (2 | ) |  |  | 4 |  |  |  | (52 | )
JPY |  |  | 1 |  |  |  | — |  |  |  | — |
RMB |  |  | — |  |  |  | — |  |  |  | — |
Derivatives (b) |  |  |  |  |  |  |  |  |  |  |  |
USD |  |  | 6 |  |  |  | 3 |  |  |  | 1 |
EUR |  |  | 3 |  |  |  | 10 |  |  |  | 3 |
Equity |  |  |  |  |  |  |  |  |  |  |  |
Derivatives (c) |  |  |  |  |  |  |  |  |  |  |  |
EUR |  |  | 7 |  |  |  | 9 |  |  |  | 4 |
| a) | This is mainly attributable to the exposure to foreign currency denominated receivables and payables of the Company outstanding at the balance sheet dates.
| b) | This is mainly attributable to forward exchange contracts.
| c) | This is mainly attributable to the changes in the fair value of derivatives that are designated as cash flow hedges.
Interest rate risk [member] |
Disclosure of detailed information about financial instruments [Line Items] |
Carrying Amounts of Assets and Liabilities Related to Market Risk | The carrying amounts of the Company’s exposures to interest rates on financial assets and financial liabilities at the balance sheet dates were as follows:
|  | December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Fair value interest rate risk |  |  |  |  |  |  |  |
Financial assets |  | $ | 25,822 |  |  | $ | 30,947 |
Financial liabilities |  |  | — |  |  |  | 9,758 |
Cash flow interest rate risk |  |  |  |  |  |  |  |
Financial assets |  |  | 9,161 |  |  |  | 7,681 |
Financial liabilities |  |  | 1,700 |  |  |  | 1,690 |

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