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Investment Properties (Tables) | 12 Months Ended
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Dec. 31, 2019
Disclosure Of Investment Property [Abstract] |
Summary of Investment Properties |
|  | December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Carrying amount |  |  |  |  |  |  |  |
Investment properties |  | $ | 8,287 |  |  | $ | 8,169 |
|  |  |  | Investment Properties |
|  |  |  | NT$ |
|  |  |  | (In Millions) |
Cost |  |  |  |  |  |
Balance on January 1, 2017 |  |  |  | $ | 9,195 |
Reclassification |  |  |  |  | (60 | )
Balance on December 31, 2017 |  |  |  | $ | 9,135 |
Accumulated depreciation and impairment |  |  |  |  |  |
Balance on January 1, 2017 |  |  |  | $ | (1,080 | )
Depreciation expense |  |  |  |  | (21 | )
Reclassification |  |  |  |  | 3 |
Reversal of impairment loss |  |  |  |  | 11 |
Balance on December 31, 2017 |  |  |  | $ | (1,087 | )
Cost |  |  |  |  |  |
Balance on January 1, 2018 |  |  |  | $ | 9,135 |
Additions |  |  |  |  | 6 |
Reclassification |  |  |  |  | 251 |
Balance on December 31, 2018 |  |  |  | $ | 9,392 |
Accumulated depreciation and impairment |  |  |  |  |  |
Balance on January 1, 2018 |  |  |  | $ | (1,087 | )
Depreciation expense |  |  |  |  | (21 | )
Reclassification |  |  |  |  | (16 | )
Reversal of impairment loss |  |  |  |  | 19 |
Balance on December 31, 2018 |  |  |  | $ | (1,105 | )
Cost |  |  |  |  |  |
Balance on January 1, 2019 |  |  |  | $ | 9,392 |
Additions |  |  |  |  | 1 |
Disposal |  |  |  |  | (6 | )
Reclassification |  |  |  |  | (173 | )
Balance on December 31, 2019 |  |  |  | $ | 9,214 |
Accumulated depreciation and impairment |  |  |  |  |  |
Balance on January 1, 2019 |  |  |  | $ | (1,105 | )
Depreciation expense |  |  |  |  | (25 | )
Disposal |  |  |  |  | 6 |
Reclassification |  |  |  |  | 22 |
Reversal of impairment loss |  |  |  |  | 57 |
Balance on December 31, 2019 |  |  |  | $ | (1,045 | )
Estimated Service Lives of Investment Properties | Depreciation expense is computed using the straight-line method over the following estimated service lives:
Land improvements |  | 10-30 years
Buildings |  |
Main buildings |  | 35-60 years
Other building facilities |  | 4-10 years
Key Assumptions and Fair Values of Investment Properties | The fair values of the Company’s investment properties as of December 31, 2018 and 2019 were determined by Level 3 fair value measurements inputs based on the appraisal reports conducted by independent appraisers. Those appraisal reports are based on the comparison approach, income approach or cost approach. Key assumptions and the fair values were as follows:
|  | December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Fair value |  | $ | 18,515 |  |  | $ | 18,701 |
Overall capital interest rate |  | 1.02%-4.04% |  |  | 1.03%-4.04% |
Profit margin ratio |  | 12%-20% |  |  | 12%-20% |
Discount rate |  | — |  |  | — |
Capitalization rate |  | 0.79%-1.75% |  |  | 0.79%-1.74% |
Summary of Future Aggregate Lease Collection under Operating Lease for Freehold Plant, Property and Equipment | The future aggregate minimum lease payments under non-cancellable operating leases are as follows: 2018
|  | December 31, 2018 |
|  | NT$ |
|  | (In Millions) |
Within one year |  | $ | 3,439 |
Longer than one year but within five years |  |  | 6,375 |
Longer than five years |  |  | 744 |
|  | $ | 10,558 |
The future aggregate minimum lease collection under non-cancellable operating leases is as follows:
|  | December 31, 2018 |
|  | NT$ |
|  | (In Millions) |
Within one year |  | $ | 344 |
Longer than one year but within five years |  |  | 580 |
Longer than five years |  |  | 206 |
|  | $ | 1,130 |
2019 The future aggregate lease collection under operating lease for investment properties is as follows:
|  | December 31, 2019 |
|  | NT$ |
|  | (In Millions) |
Year 1 |  | $ | 113 |
Year 2 |  |  | 91 |
Year 3 |  |  | 71 |
Year 4 |  |  | 61 |
Year 5 |  |  | 39 |
Onwards |  |  | 96 |
|  | $ | 471 |

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- Definition The disclosure of detailed information about investment property. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2019-01-01 -Paragraph 32A -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2019-en-r&anchor=para_32A&doctype=Standard -URIDate 2019-03-27 + Details
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