XML 92 R76.htm IDEA: XBRL DOCUMENT
v3.21.1

Equity (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Disclosure Of Classes Of Share Capital [Line Items] |
Summary of Common Stocks |
| 1) | Common stocks
|  | December 31 |
|  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Number of authorized shares |  |  | 12,000 |  |  |  | 12,000 |
Authorized shares |  | $ | 120,000 |  |  | $ | 120,000 |
Number of issued and paid shares |  |  | 7,757 |  |  |  | 7,757 |
Issued and outstanding shares |  | $ | 77,574 |  |  | $ | 77,574 |
Adjustments of Additional Paid-in Capital | The adjustments of additional paid-in capital for the years ended December 31, 2018, 2019 and 2020 were as follows:
|  | Share Premium |  |  | Movements of Additional Paid-in Capital for Associates and Joint Ventures Accounted for Using Equity Method |  |  | Movements of Additional Paid-in Capital Arising from Changes in Equities of Subsidiaries |  |  | Difference between Consideration Received and Carrying Amount of the Subsidiaries’ Net Assets upon Disposal |  |  | Donated Capital |  |  | Stockholders’ Contribution Due to Privatization |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Balance on January 1, 2018 |  | $ | 126,045 |  |  | $ | — |  |  | $ | 1,221 |  |  | $ | 161 |  |  | $ | 16 |  |  | $ | 20,648 |  |  | $ | 148,091 |
Unclaimed dividend |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | 2 |
Partial disposal of interests in subsidiaries |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 826 |  |  |  | — |  |  |  | — |  |  |  | 826 |
Change in additional paid-in capital for not participating in the capital increase of a subsidiary |  |  | — |  |  |  | — |  |  |  | 777 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 777 |
Share-based payment transactions of subsidiaries |  |  | — |  |  |  | — |  |  |  | 11 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 11 |
Treasury stock transfer of subsidiaries |  |  | — |  |  |  | — |  |  |  | 55 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 55 |
Balance on December 31, 2018 |  | $ | 126,045 |  |  | $ | — |  |  | $ | 2,064 |  |  | $ | 987 |  |  | $ | 18 |  |  | $ | 20,648 |  |  | $ | 149,762 |
Balance on January 1, 2019 |  | $ | 126,045 |  |  | $ | — |  |  | $ | 2,064 |  |  | $ | 987 |  |  | $ | 18 |  |  | $ | 20,648 |  |  | $ | 149,762 |
Unclaimed dividend |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | 1 |
Share-based payment transactions of subsidiaries |  |  | — |  |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1 | )
Balance on December 31, 2019 |  | $ | 126,045 |  |  | $ | — |  |  | $ | 2,063 |  |  | $ | 987 |  |  | $ | 19 |  |  | $ | 20,648 |  |  | $ | 149,762 |
Balance on January 1, 2020 |  | $ | 126,045 |  |  | $ | — |  |  | $ | 2,063 |  |  | $ | 987 |  |  | $ | 19 |  |  | $ | 20,648 |  |  | $ | 149,762 |
Unclaimed dividend |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | — |  |  |  | 2 |
Change in additional paid-in capital for not participating in the capital increase of a subsidiary |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
Share-based payment transactions of subsidiaries |  |  | — |  |  |  | — |  |  |  | 26 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 26 |
Balance on December 31, 2020 |  | $ | 126,045 |  |  | $ | — |  |  | $ | 2,089 |  |  | $ | 987 |  |  | $ | 21 |  |  | $ | 20,648 |  |  | $ | 149,790 |
Appropriations of Earnings | The appropriations of the 2018 and 2019 earnings of Chunghwa approved by the stockholders in their meetings on June 21, 2019 and May 29, 2020 were as follows:
|  | Appropriation of Earnings |  |  | Dividends Per Share (NT$) |
|  | For Fiscal Year 2018 |  |  | For Fiscal Year 2019 |  |  | For Fiscal Year 2018 |  |  | For Fiscal Year 2019 |
Cash dividends |  | $ | 34,746 |  |  | $ | 32,783 |  |  | $ | 4.479 |  |  | $ | 4.226 |
The appropriations of earnings for 2020 had been proposed by Chunghwa’s Board of Directors on February 23, 2021. The appropriations and dividends per share were as follows:
|  | Appropriation of Earnings |  |  | Dividends Per Share (NT$) |
Cash dividends |  | $ | 33,404 |  |  | $ | 4.306 |
Noncontrolling Interests |
| e. | Noncontrolling interests
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Beginning balance |  | $ | 8,470 |  |  | $ | 9,857 |  |  | $ | 10,115 |
Effect of retrospective application of IFRS 16 |  |  | — |  |  |  | (20 | ) |  |  | — |
Beginning balance as adjusted |  |  | 8,470 |  |  |  | 9,837 |  |  |  | 10,115 |
Attributable to noncontrolling interests |  |  |  |  |  |  |  |  |  |  |  |
Net income for the year |  |  | 1,024 |  |  |  | 974 |  |  |  | 1,285 |
Exchange differences arising from the translation of the net investment in foreign operations |  |  | (3 | ) |  |  | 8 |  |  |  | (14 | )
Unrealized gain or loss on financial assets at FVOCI |  |  | (1 | ) |  |  | (26 | ) |  |  | (3 | )
Remeasurements of defined benefit pension plans |  |  | (9 | ) |  |  | 15 |  |  |  | 17 |
Income tax relating to remeasurements of defined benefit pension plans |  |  | 3 |  |  |  | (3 | ) |  |  | (3 | )
Share of other comprehensive income (loss) of associates and joint ventures accounted for using equity method |  |  | 1 |  |  |  | (1 | ) |  |  | (1 | )
Cash dividends distributed by subsidiaries |  |  | (958 | ) |  |  | (710 | ) |  |  | (775 | )
Partial disposal of interests in subsidiaries |  |  | 349 |  |  |  | — |  |  |  | — |
Share-based payment transactions of subsidiaries |  |  | 42 |  |  |  | 22 |  |  |  | 63 |
Change in additional paid-in capital for not proportionately participating in the capital increase of subsidiaries |  |  | 700 |  |  |  | — |  |  |  | — |
Change in additional paid-in capital from investments in associates and joint ventures accounted for using equity method |  |  | — |  |  |  | — |  |  |  | (2 | )
Other changes in additional paid-in capital of subsidiaries |  |  | — |  |  |  | — |  |  |  | — |
Net increase (decrease) in noncontrolling interests |  |  | 239 |  |  |  | (1 | ) |  |  | 476 |
Ending balance |  | $ | 9,857 |  |  | $ | 10,115 |  |  | $ | 11,158 |
FVOCI [Member] |
Disclosure Of Classes Of Share Capital [Line Items] |
Unrealized Gain or Loss on Financial Assets at FVOCI |
| 2) | Unrealized gain or loss on financial assets at FVOCI
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Beginning balance |  | $ | 883 |  |  | $ | 538 |  |  | $ | 735 |
Unrealized gain or loss for the year |  |  |  |  |  |  |  |  |  |  |  |
Equity instruments |  |  | (345 | ) |  |  | 197 |  |  |  | 522 |
Transferred accumulated gain or loss to unappropriated earnings resulting from the disposal of equity instruments (Note 9) |  |  | — |  |  |  | — |  |  |  | (17 | )
Ending balance |  | $ | 538 |  |  | $ | 735 |  |  | $ | 1,240 |

X
- Definition Disclosure of adjustments to additional paid-in capital explanatory. + References No definition available. + Details
Name: | cht_DisclosureOfAdjustmentsToAdditionalPaidinCapitalExplanatory
Namespace Prefix: | cht_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of appropriation of retained earnings. + References No definition available. + Details
Name: | cht_DisclosureOfAppropriationOfRetainedEarningsExplanatory
Namespace Prefix: | cht_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about gain (loss) on financial assets at FVOCI. + References No definition available. + Details
Name: | cht_DisclosureOfGainLossOnFinancialAssetsAtFVOCIExplanatory
Namespace Prefix: | cht_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of classes of share capital. [Refer: Share capital [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 79 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_79_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfClassesOfShareCapitalExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfClassesOfShareCapitalLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of non-controlling interests. [Refer: Non-controlling interests] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfNoncontrollingInterestsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |