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Application of New and Amended International Financial Reporting Standards (Tables) | 12 Months Ended
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Dec. 31, 2019
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Abstract] |
Summary of Lease Liabilities | The difference between the (1) lease liabilities recognized on January 1, 2019 and (2) future aggregate minimum lease payments of non-cancellable operating lease under IAS 17 on December 31, 2018 is explained as follows:
|  | NT$ |
|  | (In Millions) |
The future aggregate minimum lease payments of non-cancellable operating lease on December 31, 2018 |  | $ | 10,558 |
Less: Recognition exemption for leases of low-value assets |  |  | (3 | )
Undiscounted amount on January 1, 2019 |  | $ | 10,555 |
Discounted lease liabilities using the incremental borrowing rate on January 1, 2019 |  | $ | 10,340 |
Add: Adjustments as a result of a different treatment of extension options |  |  | — |
Lease liabilities recognized on January 1, 2019 |  | $ | 10,340 |
Schedule of Impact on Assets, Liabilities and Equity from Initial Retrospective Application of IFRS 16 | The impact on assets, liabilities and equity as of January 1, 2019 from the initial application of IFRS 16 is set out as follows:
|  | Carrying Amount as of January 1, 2019 |  |  | Effect of Retrospective Application of IFRS 16 |  |  | Adjusted Carrying Amount as of January 1, 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Prepayments - current |  | $ | 1,873 |  |  | $ | (245 | ) |  | $ | 1,628 |
Property, plant and equipment |  | $ | 288,914 |  |  |  | (1,309 | ) |  | $ | 287,605 |
Right-of-use assets |  | $ | — |  |  |  | 12,163 |  |  | $ | 12,163 |
Deferred income tax assets |  | $ | 3,554 |  |  |  | 26 |  |  | $ | 3,580 |
Prepayments - noncurrent |  | $ | 3,463 |  |  |  | (414 | ) |  | $ | 3,049 |
Total effect on assets |  |  |  |  |  | $ | 10,221 |  |  |  |  |
Contract liabilities - current |  | $ | 10,688 |  |  | $ | 214 |  |  | $ | 10,902 |
Lease liabilities - current |  | $ | — |  |  |  | 3,394 |  |  | $ | 3,394 |
Other payables |  | $ | 23,315 |  |  |  | (48 | ) |  | $ | 23,267 |
Other current liabilities |  | $ | 1,382 |  |  |  | (214 | ) |  | $ | 1,168 |
Contract liabilities - noncurrent |  | $ | 2,595 |  |  |  | 3,483 |  |  | $ | 6,078 |
Deferred income tax liabilities |  | $ | 1,992 |  |  |  | — |  |  | $ | 1,992 |
Lease liabilities - noncurrent |  | $ | — |  |  |  | 6,946 |  |  | $ | 6,946 |
Other noncurrent liabilities |  | $ | 4,793 |  |  |  | (3,483 | ) |  | $ | 1,310 |
Total effect on liabilities |  |  |  |  |  | $ | 10,292 |  |  |  |  |
Unappropriated earnings |  | $ | 66,626 |  |  | $ | (51 | ) |  | $ | 66,575 |
Noncontrolling interests |  | $ | 9,857 |  |  | $ | (20 | ) |  | $ | 9,837 |
Total effect on equity |  |  |  |  |  | $ | (71 | ) |  |  |  |

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- Definition Disclosure of difference between lease liabilities and future aggregate minimum lease payments of non-cancellable operating lease under IAS 17 + References No definition available. + Details
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- Definition Disclosure of impacts on assets liabilities and equity when retrospectively applying IFRS 16. + References No definition available. + Details
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