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Net Income and Other Comprehensive Income (Loss) (Tables) | 12 Months Ended
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Dec. 31, 2019
Analysis Of Income And Expense [Abstract] |
Other Income and Expenses |
| a. | Other income and expenses
|  | Year Ended December 31 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Gain (loss) on disposal of property, plant and equipment |  | $ | (107 | ) |  | $ | 142 |  |  | $ | (38 | )
Impairment loss on property, plant and equipment |  |  | — |  |  |  | — |  |  |  | (93 | )
Reversal of impairment loss on investment properties |  |  | 11 |  |  |  | 19 |  |  |  | 57 |
Loss on disposal of intangible assets |  |  | — |  |  |  | — |  |  |  | — |
Impairment loss on intangible assets |  |  | (9 | ) |  |  | (51 | ) |  |  | (9 | )
Impairment loss on other assets |  |  | — |  |  |  | — |  |  |  | (44 | )
|  | $ | (105 | ) |  | $ | 110 |  |  | $ | (127 | )
Other Income |
| b. | Other income
|  | Year Ended December 31 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |  |  |  |  |
Dividend income |  | $ | 328 |  |  | $ | 396 |  |  | $ | 296 |
Rental income |  |  | 61 |  |  |  | 70 |  |  |  | 85 |
Others |  |  | 447 |  |  |  | 234 |  |  |  | 150 |
|  | $ | 836 |  |  | $ | 700 |  |  | $ | 531 |
Other Gains and Losses |
| c. | Other gains and losses
|  | Year Ended December 31 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Foreign currency exchange gain or loss, net |  | $ | (88 | ) |  | $ | 37 |  |  | $ | 16 |
Gain or loss on disposal of investments accounted for using equity method |  |  | — |  |  |  | — |  |  |  | 151 |
Gain on disposal of financial instruments |  |  | 3 |  |  |  | 6 |  |  |  | 4 |
Valuation gain or loss on financial assets and liabilities at fair value through profit or loss, net |  |  | 1 |  |  |  | (21 | ) |  |  | (38 | )
Others |  |  | (48 | ) |  |  | (68 | ) |  |  | (49 | )
|  | $ | (132 | ) |  | $ | (46 | ) |  | $ | 84 |
Interest Expenses |
| d. | Interest expenses
|  | Year Ended December 31 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |  |  |  |  |
Interest on lease liabilities |  | $ | — |  |  | $ | — |  |  | $ | 85 |
Other interest expenses |  |  | 22 |  |  |  | 18 |  |  |  | 19 |
|  | $ | 22 |  |  | $ | 18 |  |  | $ | 104 |
Impairment Loss (Reversal of Impairment Loss) on Financial Instruments and Non-financial Assets |
| e. | Impairment loss (reversal of impairment loss) on financial instruments
|  | Year Ended December 31 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Contract assets |  | $ | — |  |  | $ | 19 |  |  | $ | (2 | )
Trade notes and accounts receivable |  | $ | 578 |  |  | $ | 805 |  |  | $ | (54 | )
Other receivables |  | $ | 65 |  |  | $ | 96 |  |  | $ | (69 | )
Inventories |  | $ | 52 |  |  | $ | 365 |  |  | $ | 475 |
Property, plant and equipment |  | $ | — |  |  | $ | — |  |  | $ | 93 |
Investment properties |  | $ | (11 | ) |  | $ | (19 | ) |  | $ | (57 | )
Intangible assets |  | $ | 9 |  |  | $ | 51 |  |  | $ | 9 |
Other assets |  | $ | — |  |  | $ | — |  |  | $ | 44 |
Depreciation and Amortization Expenses |
| f. | Depreciation and amortization expenses
|  | Year Ended December 31 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Property, plant and equipment |  | $ | 28,143 |  |  | $ | 27,461 |  |  | $ | 26,930 |
Right-of-use assets |  | $ | — |  |  | $ | — |  |  | $ | 3,968 |
Investment properties |  |  | 21 |  |  |  | 21 |  |  |  | 25 |
Intangible assets |  |  | 3,766 |  |  |  | 4,386 |  |  |  | 4,253 |
Incremental costs of obtaining contracts |  |  | — |  |  |  | 1,941 |  |  |  | 1,173 |
Total depreciation and amortization expenses |  | $ | 31,930 |  |  | $ | 33,809 |  |  | $ | 36,349 |
Depreciation expenses summarized by functions |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 26,402 |  |  | $ | 25,996 |  |  | $ | 28,957 |
Operating expenses |  |  | 1,762 |  |  |  | 1,486 |  |  |  | 1,966 |
|  | $ | 28,164 |  |  | $ | 27,482 |  |  | $ | 30,923 |
Amortization expenses summarized by functions |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 3,473 |  |  | $ | 6,085 |  |  | $ | 5,196 |
Marketing expenses |  |  | 154 |  |  |  | 113 |  |  |  | 96 |
General and administrative expenses |  |  | 104 |  |  |  | 93 |  |  |  | 95 |
Research and development expenses |  |  | 35 |  |  |  | 36 |  |  |  | 39 |
|  | $ | 3,766 |  |  | $ | 6,327 |  |  | $ | 5,426 |
Employee Benefit Expenses |
| g. | Employee benefit expenses
|  | Year Ended December 31 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |  |  |  |  |
Post-employment benefit |  |  |  |  |  |  |  |  |  |  |  |
Defined contribution plans |  | $ | 594 |  |  | $ | 640 |  |  | $ | 654 |
Defined benefit plans |  |  | 2,834 |  |  |  | 2,953 |  |  |  | 2,859 |
|  |  | 3,428 |  |  |  | 3,593 |  |  |  | 3,513 |
Share-based payment |  |  |  |  |  |  |  |  |  |  |  |
Equity-settled share-based payment |  |  | 22 |  |  |  | 17 |  |  |  | 2 |
Other employee benefit |  |  |  |  |  |  |  |  |  |  |  |
Salaries |  |  | 25,760 |  |  |  | 26,204 |  |  |  | 25,464 |
Insurance |  |  | 2,748 |  |  |  | 2,740 |  |  |  | 2,746 |
Others |  |  | 15,449 |  |  |  | 14,470 |  |  |  | 14,430 |
|  |  | 43,957 |  |  |  | 43,414 |  |  |  | 42,640 |
Total employee benefit expenses |  | $ | 47,407 |  |  | $ | 47,024 |  |  | $ | 46,155 |
Summary by functions |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 24,725 |  |  | $ | 24,367 |  |  | $ | 23,587 |
Operating expenses |  |  | 22,682 |  |  |  | 22,657 |  |  |  | 22,568 |
|  | $ | 47,407 |  |  | $ | 47,024 |  |  | $ | 46,155 |
The compensation to the employees and remuneration to the directors of 2017 and 2018 approved by the Board of Directors on March 13, 2018 and March 19, 2019, respectively, were as follows.
|  | 2017 |  |  | 2018 |
|  | Cash |  |  | Cash |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Compensation distributed to the employees |  | $ | 1,596 |  |  | $ | 1,404 |
Remuneration paid to the directors |  |  | 41 |  |  |  | 38 |
Reclassification Adjustments of Other Comprehensive Income (Loss) |
| h. | Reclassification adjustments of other comprehensive income or loss
|  | Year Ended December 31, 2017 |
|  | NT$ |
|  | (In Millions) |
Unrealized gain or loss on available-for-sale financial assets |  |  |  |
Arising during the year |  | $ | 605 |
Reclassification adjustments |  |  |  |
Upon disposal |  |  | — |
|  | $ | 605 |
Cash flow hedges |  |  |  |
Gain arising during the year |  | $ | 3 |
Reclassification adjustments included in profit or loss |  |  | (2 | )
Adjusted against the carrying amount of hedged items |  |  | (2 | )
|  | $ | (1 | )

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