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Hedging Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2019
Disclosure Of Detailed Information About Hedging Instruments [Line Items] |
Summary of Hedging Derivative Financial Instruments | The hedging instrument was showed as follows:
|  | December 31, 2017 |
|  | NT$ |
|  | (In Millions) |
Hedging derivative financial assets |  |  |  |
Cash flow hedge - forward exchange contracts |  | $ | － |
Hedging derivative financial liabilities |  |  |  |
Cash flow hedge - forward exchange contracts |  | $ | 1 |
Outstanding Forward Exchange Contracts | The outstanding forward exchange contracts at the balance sheet dates were as follows:
|  | Currency |  | Maturity Period |  | Contract Amount (Millions)
December 31, 2017 |  |  |  |  |  |
Forward exchange contracts - buy |  | EUR/NT$ |  | 2018.03-06 |  | EUR4/NT$142
Loss (Gain) Arising from Hedging Derivative Financial Instruments that have been Reclassified from Equity to Initial Cost of the Property, Plant and Equipment | Loss (gain) arising from the hedging derivative financial instruments that have been reclassified from equity to initial cost of the property, plant and equipment were as follows:
|  | Year Ended December 31, 2017 |
|  | NT$ |
|  | (In Millions) |
Construction in progress and equipment to be accepted |  | $ | (2 | )
Summary of Hedging Transaction and Reclassification Affected Comprehensive Income | 2018
|  | Comprehensive Income |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Reclassification from Equity to Profit or Loss and the Adjusted Line Item |
|  | Hedging Gain or Loss |  |  | Amount of Hedge Ineffectiveness |  |  | Line Item in which Hedge |  |  | Amount Reclassified to P/L and |  |  | Due to Hedged Future Cash Flows No |
Hedge |  | Recognized |  |  | Recognized in |  |  | Ineffectiveness |  |  | the Adjusted |  |  | Longer Expected |
Transaction |  | in OCI |  |  | Profit or Loss |  |  | is Included |  |  | Line Item |  |  | to Occur |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Cash flow hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forecast equipment purchases |  | $ | 2 |  |  | $ | — |  |  |  | — |  |  | $ | (4 | ) |  | $ | — |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Construction in progress and equipment to be accepted |  |  | Other gains and losses |
2019
|  | Comprehensive Income |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Reclassification from Equity to Profit or Loss and the Adjusted Line Item |
|  | Hedging Gain or Loss |  |  | Amount of Hedge Ineffectiveness |  |  | Line Item in which Hedge |  |  | Amount Reclassified to P/L and |  |  | Due to Hedged Future Cash Flows No |
Hedge |  | Recognized |  |  | Recognized in |  |  | Ineffectiveness |  |  | the Adjusted |  |  | Longer Expected |
Transaction |  | in OCI |  |  | Profit or Loss |  |  | is Included |  |  | Line Item |  |  | to Occur |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Cash flow hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forecast equipment purchases |  | $ | (1 | ) |  | $ | — |  |  |  | — |  |  | $ | (2 | ) |  | $ | — |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Construction in progress and equipment to be accepted |  |  | Other gains and losses |
Foreign currency risk [Member] |
Disclosure Of Detailed Information About Hedging Instruments [Line Items] |
Summary of Hedging Derivative Financial Instruments | The following tables summarized the information relating to the hedges for foreign currency risk. December 31, 2018
|  |  |  | Notional Amount |  |  |  | Forward |  |  | Line Item in |  | Carrying Amount |  |  | Change in Fair Values of Hedging Instruments Used for Calculating |
Hedging Instruments |  | Currency |  | (In millions) |  | Maturity |  | Rate |  |  | Balance Sheet |  | Asset |  |  | Liability |  |  | Hedge Ineffectiveness |
|  |  |  |  |  |  |  |  |  |  |  |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  |  |  |  |  |  |  |  |  | (In Millions) |
Cash flow hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forecast purchases - forward exchange contracts |  | EUR/NT$ |  | EUR 5/ NT$ 172 |  | 2019.03 |  | $ | 34.98 |  |  | Hedging financial assets (liabilities) |  | $ | 1 |  |  | $ | — |  |  | $ | 2 |
|  |  |  |  |  | Accumulated Gain or Loss on Hedging Instruments in Other Equity |
Hedged Items |  | Change in Value of Hedged Item Used for Calculating Hedge Ineffectiveness |  |  | Continuing Hedges |  |  | Hedge Accounting No Longer Applied |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |  |  |  |  |
Cash flow hedge |  |  |  |  |  |  |  |  |  |  |  |
Forecast equipment purchases |  | $ | (2 | ) |  | $ | 1 |  |  | $ | — |
December 31, 2019
|  |  |  | Notional Amount |  |  |  | Forward |  |  | Line Item in |  | Carrying Amount |  |  | Change in Fair Values of Hedging Instruments Used for Calculating |
Hedging Instruments |  | Currency |  | (In millions) |  | Maturity |  | Rate |  |  | Balance Sheet |  | Asset |  |  | Liability |  |  | Hedge Ineffectiveness |
|  |  |  |  |  |  |  |  |  |  |  |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  |  |  |  |  |  |  |  |  | (In Millions) |
Cash flow hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forecast purchases - forward exchange contracts |  | EUR/NT$ |  | EUR 2/NT$ 84 |  | 2020.03 |  | $ | 33.66 |  |  | Hedging financial assets (liabilities) |  | $ | — |  |  | $ | — |  |  | $ | (1 | )
|  |  |  |  |  | Accumulated Gain or Loss on Hedging Instruments in Other Equity |
Hedged Items |  | Change in Value of Hedged Item Used for Calculating Hedge Ineffectiveness |  |  | Continuing Hedges |  |  | Hedge Accounting No Longer Applied |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |  |  |  |  |
Cash flow hedge |  |  |  |  |  |  |  |  |  |  |  |
Forecast equipment purchases |  | $ | 1 |  |  | $ | — |  |  | $ | — |

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- Definition The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 24A -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_24A&doctype=Standard -URIDate 2019-03-27 + Details
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