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Net Income | 12 Months Ended
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Dec. 31, 2020
Analysis Of Income And Expense [Abstract] |
Net Income and Other Comprehensive Income (Loss) |
3 2. | NET INCOME
| a. | Other income and expenses
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Gain (loss) on disposal of property, plant and equipment |  | $ | 142 |  |  | $ | (38 | ) |  | $ | 1,428 |
Impairment loss on property, plant and equipment |  |  | — |  |  |  | (93 | ) |  |  | — |
Gain on disposal of investment properties |  |  | — |  |  |  | — |  |  |  | 151 |
Reversal of impairment loss on investment properties |  |  | 19 |  |  |  | 57 |  |  |  | 27 |
Loss on disposal of intangible assets |  |  | — |  |  |  | — |  |  |  | (2 | )
Impairment loss on intangible assets |  |  | (51 | ) |  |  | (9 | ) |  |  | (9 | )
Impairment loss on other assets |  |  | — |  |  |  | (44 | ) |  |  | — |
|  | $ | 110 |  |  | $ | (127 | ) |  | $ | 1,595 |
| b. | Other income
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Dividend income |  | $ | 396 |  |  | $ | 296 |  |  | $ | 246 |
Rental income |  |  | 70 |  |  |  | 85 |  |  |  | 70 |
Others |  |  | 234 |  |  |  | 150 |  |  |  | 154 |
|  | $ | 700 |  |  | $ | 531 |  |  | $ | 470 |
| c. | Other gains and losses
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Foreign currency exchange gain or loss, net |  | $ | 37 |  |  | $ | 16 |  |  | $ | (47 | )
Gain or loss on disposal of investments accounted for using equity method |  |  | — |  |  |  | 151 |  |  |  | 10 |
Gain (loss) on disposal of financial instruments |  |  | 6 |  |  |  | 4 |  |  |  | (2 | )
Valuation gain or loss on financial assets and liabilities at fair value through profit or loss, net |  |  | (21 | ) |  |  | (38 | ) |  |  | (99 | )
Others |  |  | (68 | ) |  |  | (49 | ) |  |  | (21 | )
|  | $ | (46 | ) |  | $ | 84 |  |  | $ | (159 | )
| d. | Interest expenses
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Interest paid to financial institutions |  | $ | 16 |  |  | $ | 17 |  |  | $ | 79 |
Interest on lease liabilities |  |  | — |  |  |  | 85 |  |  |  | 80 |
Interest on bonds payable |  |  | — |  |  |  | — |  |  |  | 46 |
Others |  |  | 2 |  |  |  | 2 |  |  |  | 1 |
|  | $ | 18 |  |  | $ | 104 |  |  | $ | 206 |
| e. | Impairment loss (reversal of impairment loss)
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Contract assets |  | $ | 19 |  |  | $ | (2 | ) |  | $ | 1 |
Trade notes and accounts receivable |  | $ | 805 |  |  | $ | (54 | ) |  | $ | 49 |
Other receivables |  | $ | 96 |  |  | $ | (69 | ) |  | $ | (5 | )
Inventories |  | $ | 365 |  |  | $ | 475 |  |  | $ | 1,161 |
Property, plant and equipment |  | $ | — |  |  | $ | 93 |  |  | $ | — |
Investment properties |  | $ | (19 | ) |  | $ | (57 | ) |  | $ | (27 | )
Intangible assets |  | $ | 51 |  |  | $ | 9 |  |  | $ | 9 |
Other assets |  | $ | — |  |  | $ | 44 |  |  | $ | — |
| f. | Depreciation and amortization expenses
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Property, plant and equipment |  | $ | 27,461 |  |  | $ | 26,930 |  |  | $ | 26,989 |
Right-of-use assets |  |  | — |  |  |  | 3,968 |  |  |  | 3,931 |
Investment properties |  |  | 21 |  |  |  | 25 |  |  |  | 22 |
Intangible assets |  |  | 4,386 |  |  |  | 4,253 |  |  |  | 5,424 |
Incremental costs of obtaining contracts |  |  | 1,941 |  |  |  | 1,173 |  |  |  | 772 |
Total depreciation and amortization expenses |  | $ | 33,809 |  |  | $ | 36,349 |  |  | $ | 37,138 |
Depreciation expenses summarized by functions |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 25,996 |  |  | $ | 28,957 |  |  | $ | 29,056 |
Operating expenses |  |  | 1,486 |  |  |  | 1,966 |  |  |  | 1,886 |
|  | $ | 27,482 |  |  | $ | 30,923 |  |  | $ | 30,942 |
Amortization expenses summarized by functions |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 6,085 |  |  | $ | 5,196 |  |  | $ | 5,971 |
Marketing expenses |  |  | 113 |  |  |  | 96 |  |  |  | 100 |
General and administrative expenses |  |  | 93 |  |  |  | 95 |  |  |  | 82 |
Research and development expenses |  |  | 36 |  |  |  | 39 |  |  |  | 43 |
|  | $ | 6,327 |  |  | $ | 5,426 |  |  | $ | 6,196 |
| g. | Employee benefit expenses
|  | Year Ended December 31 |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Post-employment benefit |  |  |  |  |  |  |  |  |  |  |  |
Defined contribution plans |  | $ | 640 |  |  | $ | 654 |  |  | $ | 708 |
Defined benefit plans |  |  | 2,953 |  |  |  | 2,859 |  |  |  | 2,001 |
|  |  | 3,593 |  |  |  | 3,513 |  |  |  | 2,709 |
Share-based payment |  |  |  |  |  |  |  |  |  |  |  |
Equity-settled share-based payment |  |  | 17 |  |  |  | 2 |  |  |  | 8 |
Other employee benefit |  |  |  |  |  |  |  |  |  |  |  |
Salaries |  |  | 26,204 |  |  |  | 25,464 |  |  |  | 26,630 |
Insurance |  |  | 2,740 |  |  |  | 2,746 |  |  |  | 2,712 |
Others |  |  | 14,470 |  |  |  | 14,430 |  |  |  | 12,904 |
|  |  | 43,414 |  |  |  | 42,640 |  |  |  | 42,246 |
Total employee benefit expenses |  | $ | 47,024 |  |  | $ | 46,155 |  |  | $ | 44,963 |
Summary by functions |  |  |  |  |  |  |  |  |  |  |  |
Operating costs |  | $ | 24,367 |  |  | $ | 23,587 |  |  | $ | 23,005 |
Operating expenses |  |  | 22,657 |  |  |  | 22,568 |  |  |  | 21,958 |
|  | $ | 47,024 |  |  | $ | 46,155 |  |  | $ | 44,963 |
Chunghwa distributes employees’ compensation at the rates from 1.7% to 4.3% and remuneration to directors not higher than 0.17%, respectively, of pre-tax income. As of December 31, 2020, the payables of the employees’ compensation and the remuneration to directors were $1,202 million and $36 million, respectively. Such amounts have been approved by the Chunghwa’s Board of Directors on February 23, 2021 and will be reported to the stockholders in their meeting planned to be held on May 28, 2021. If there is a change in the proposed amounts after the annual consolidated financial statements are authorized for issue, the difference is recorded as a change in accounting estimate. The compensation to the employees and remuneration to the directors of 2018 and 2019 approved by the Board of Directors on March 19, 2019 and February 26, 2020, respectively, were as follows:
|  | 2018 |  |  | 2019 |
|  | Cash |  |  | Cash |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Compensation distributed to the employees |  | $ | 1,404 |  |  | $ | 1,126 |
Remuneration paid to the directors |  |  | 38 |  |  |  | 35 |
There was no difference between the initial accrual amounts and the amounts proposed in the Board of Directors in 2019 and 2020 of the aforementioned compensation to employees and the remuneration to directors.

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