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Pledged Assets | 12 Months Ended
--- | ---
Dec. 31, 2019
Disclosure Of Collateral [Abstract] |
Pledged Assets |
39. | PLEDGED ASSETS
The following assets are pledged as collaterals for bank loans and custom duties of the imported materials.
|  | December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Property, plant and equipment |  | $ | 2,520 |  |  | $ | 2,491 |
Land held under development (included in inventories) |  |  | 1,999 |  |  |  | 1,999 |
Restricted assets (included in other assets - others) |  |  | 3 |  |  |  | 3 |
|  | $ | 4,522 |  |  | $ | 4,493 |

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- Definition The disclosure of assets and liabilities used as collateral. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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