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Property, Plant and Equipment (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Disclosure Of Property Plant And Equipment [Line Items] |
Summary of Property, Plant and Equipment |
|  | December 31 |
|  | 2018 |
|  | NT$ |
|  | (In Millions) |
Carrying amount |  |  |  |
Land |  | $ | 103,972 |
Land improvements |  |  | 263 |
Buildings |  |  | 44,784 |
Computer equipment |  |  | 2,115 |
Telecommunications equipment |  |  | 116,322 |
Transportation equipment |  |  | 231 |
Miscellaneous equipment |  |  | 2,582 |
Construction in progress and equipment to be accepted |  |  | 18,645 |
|  | $ | 288,914 |
|  | Land |  |  | Land Improvements |  |  | Buildings |  |  | Computer Equipment |  |  | Telecommuni- cations Equipment |  |  | Transportation Equipment |  |  | Miscellaneous Equipment |  |  | Construction in Progress and Equipment to be Accepted |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2018 |  | $ | 104,079 |  |  | $ | 1,595 |  |  | $ | 72,694 |  |  | $ | 14,162 |  |  | $ | 722,054 |  |  | $ | 3,834 |  |  | $ | 9,515 |  |  | $ | 18,527 |  |  | $ | 946,460 |
Additions |  |  | — |  |  |  | — |  |  |  | 21 |  |  |  | 52 |  |  |  | 159 |  |  |  | — |  |  |  | 334 |  |  |  | 27,413 |  |  |  | 27,979 |
Disposal |  |  | (71 | ) |  |  | — |  |  |  | — |  |  |  | (643 | ) |  |  | (31,984 | ) |  |  | (29 | ) |  |  | (623 | ) |  |  | — |  |  |  | (33,350 | )
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 60 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 60 |
Others |  |  | (36 | ) |  |  | 6 |  |  |  | 196 |  |  |  | 687 |  |  |  | 25,459 |  |  |  | 77 |  |  |  | 648 |  |  |  | (27,295 | ) |  |  | (258 | )
Balance on December 31, 2018 |  | $ | 103,972 |  |  | $ | 1,601 |  |  | $ | 72,911 |  |  | $ | 14,258 |  |  | $ | 715,748 |  |  | $ | 3,882 |  |  | $ | 9,874 |  |  | $ | 18,645 |  |  | $ | 940,891 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2018 |  | $ | — |  |  | $ | (1,293 | ) |  | $ | (26,799 | ) |  | $ | (11,788 | ) |  | $ | (607,154 | ) |  | $ | (3,513 | ) |  | $ | (7,205 | ) |  | $ | — |  |  | $ | (657,752 | )
Depreciation expenses |  |  | — |  |  |  | (45 | ) |  |  | (1,356 | ) |  |  | (983 | ) |  |  | (24,236 | ) |  |  | (162 | ) |  |  | (679 | ) |  |  | — |  |  |  | (27,461 | )
Disposal |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 632 |  |  |  | 31,952 |  |  |  | 29 |  |  |  | 615 |  |  |  | — |  |  |  | 33,228 |
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (20 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (20 | )
Others |  |  | — |  |  |  | — |  |  |  | 28 |  |  |  | (4 | ) |  |  | 32 |  |  |  | (5 | ) |  |  | (23 | ) |  |  | — |  |  |  | 28 |
Balance on December 31, 2018 |  | $ | — |  |  | $ | (1,338 | ) |  | $ | (28,127 | ) |  | $ | (12,143 | ) |  | $ | (599,426 | ) |  | $ | (3,651 | ) |  | $ | (7,292 | ) |  | $ | — |  |  | $ | (651,977 | )
Disclosure Of Property Plant And Equipment Estimated Useful Life Explanatory | Depreciation expense in 2018 is computed using the straight-line method over the following estimated service lives:
Land improvements |  | 8-30 years
Buildings |  |
Main buildings |  | 35-60 years
Other building facilities |  | 3-20 years
Computer equipment |  | 2-8 years
Telecommunications equipment |  |
Telecommunication circuits |  | 2-30 years
Telecommunication machinery and antennas equipment |  | 2-30 years
Transportation equipment |  | 3-10 years
Miscellaneous equipment |  |
Leasehold improvements |  | 1-6 years
Mechanical and air conditioner equipment |  | 3-16 years
Others |  | 1-10 years
Summary of Assets Used by the Company |
|  | December 31 |
|  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Assets used by the Company |  | $ | 276,370 |  |  | $ | 273,823 |
Assets subject to operating leases |  |  | 7,324 |  |  |  | 7,593 |
|  | $ | 283,694 |  |  | $ | 281,416 |
Summary of Future Aggregate Lease Collection under Operating Lease for Freehold Plant, Property and Equipment | The future aggregate lease collection under operating lease for investment properties is as follows:
|  | December 31 |
|  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Year 1 |  | $ | 113 |  |  | $ | 115 |
Year 2 |  |  | 91 |  |  |  | 95 |
Year 3 |  |  | 71 |  |  |  | 75 |
Year 4 |  |  | 61 |  |  |  | 53 |
Year 5 |  |  | 39 |  |  |  | 38 |
Onwards |  |  | 96 |  |  |  | 58 |
|  | $ | 471 |  |  | $ | 434 |
Assets Subject to Operating Leases [Member] |
Disclosure Of Property Plant And Equipment [Line Items] |
Summary of Property, Plant and Equipment |
b. | Assets subject to operating leases
|  | Land |  |  | Land Improvements |  |  | Buildings |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2019 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Effect of retrospective application of IFRS 16 |  |  | 3,617 |  |  |  | 1 |  |  |  | 3,583 |  |  |  | 7,201 |
Balance on January 1, 2019 as adjusted |  |  | 3,617 |  |  |  | 1 |  |  |  | 3,583 |  |  |  | 7,201 |
Additions |  |  | — |  |  |  | — |  |  |  | 4 |  |  |  | 4 |
Transferred from (to) assets used by the Company |  |  | 1,362 |  |  |  | (1 | ) |  |  | 255 |  |  |  | 1,616 |
Balance on December 31, 2019 |  | $ | 4,979 |  |  | $ | — |  |  | $ | 3,842 |  |  | $ | 8,821 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2019 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Effect of retrospective application of IFRS 16 |  |  | — |  |  |  | (1 | ) |  |  | (1,265 | ) |  |  | (1,266 | )
Balance on January 1, 2019 as adjusted |  |  | — |  |  |  | (1 | ) |  |  | (1,265 | ) |  |  | (1,266 | )
Depreciation expenses |  |  | — |  |  |  | — |  |  |  | (74 | ) |  |  | (74 | )
Transferred to (from) assets used by the company |  |  | — |  |  |  | 1 |  |  |  | (158 | ) |  |  | (157 | )
Balance on December 31, 2019 |  | $ | — |  |  | $ | — |  |  | $ | (1,497 | ) |  | $ | (1,497 | )
Balance on January 1, 2019 as adjusted, net |  | $ | 3,617 |  |  | $ | — |  |  | $ | 2,318 |  |  | $ | 5,935 |
Balance on December 31, 2019, net |  | $ | 4,979 |  |  | $ | — |  |  | $ | 2,345 |  |  | $ | 7,324 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2020 |  | $ | 4,979 |  |  | $ | — |  |  | $ | 3,842 |  |  | $ | 8,821 |
Others |  |  | (6 | ) |  |  | — |  |  |  | 394 |  |  |  | 388 |
Balance on December 31, 2020 |  | $ | 4,973 |  |  | $ | — |  |  | $ | 4,236 |  |  | $ | 9,209 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2020 |  | $ | — |  |  | $ | — |  |  | $ | (1,497 | ) |  | $ | (1,497 | )
Depreciation expenses |  |  | — |  |  |  | — |  |  |  | (82 | ) |  |  | (82 | )
Others |  |  | — |  |  |  | — |  |  |  | (37 | ) |  |  | (37 | )
Balance on December 31, 2020 |  | $ | — |  |  | $ | — |  |  | $ | (1,616 | ) |  | $ | (1,616 | )
Balance on December 31, 2020, net |  | $ | 4,973 |  |  | $ | — |  |  | $ | 2,620 |  |  | $ | 7,593 |
Disclosure Of Property Plant And Equipment Estimated Useful Life Explanatory | The above items of property, plant and equipment subject to operating leases are depreciated on a straight-line basis over their estimated useful lives as follows:
Land improvements |  | 10-30 years
Buildings |  |
Main buildings |  | 35-60 years
Other building facilities |  | 3-15 years
Summary of Future Aggregate Lease Collection under Operating Lease for Freehold Plant, Property and Equipment | The future aggregate lease collection under operating lease for the freehold plant, property and equipment was as follows:
|  | December 31 |
|  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Year 1 |  | $ | 302 |  |  | $ | 347 |
Year 2 |  |  | 273 |  |  |  | 288 |
Year 3 |  |  | 234 |  |  |  | 231 |
Year 4 |  |  | 191 |  |  |  | 164 |
Year 5 |  |  | 130 |  |  |  | 125 |
Onwards |  |  | 1,224 |  |  |  | 1,180 |
|  | $ | 2,354 |  |  | $ | 2,335 |
Assets Used by the Company [Member] |
Disclosure Of Property Plant And Equipment [Line Items] |
Summary of Property, Plant and Equipment |
a. | Assets used by the Company
|  | Land |  |  | Land Improvements |  |  | Buildings |  |  | Computer Equipment |  |  | Telecommuni- cations Equipment |  |  | Transportation Equipment |  |  | Miscellaneous Equipment |  |  | Construction in Progress and Equipment to be Accepted |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2019 |  | $ | 103,972 |  |  | $ | 1,601 |  |  | $ | 72,911 |  |  | $ | 14,258 |  |  | $ | 715,748 |  |  | $ | 3,882 |  |  | $ | 9,874 |  |  | $ | 18,645 |  |  | $ | 940,891 |
Effect of retrospective application of IFRS 16 |  |  | (3,617 | ) |  |  | (1 | ) |  |  | (3,583 | ) |  |  | — |  |  |  | (3,885 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (11,086 | )
Balance on January 1, 2019 as adjusted |  |  | 100,355 |  |  |  | 1,600 |  |  |  | 69,328 |  |  |  | 14,258 |  |  |  | 711,863 |  |  |  | 3,882 |  |  |  | 9,874 |  |  |  | 18,645 |  |  |  | 929,805 |
Additions |  |  | — |  |  |  | — |  |  |  | 1,221 |  |  |  | 57 |  |  |  | 120 |  |  |  | 1 |  |  |  | 149 |  |  |  | 21,612 |  |  |  | 23,160 |
Disposal |  |  | (38 | ) |  |  | (7 | ) |  |  | (3 | ) |  |  | (1,916 | ) |  |  | (30,417 | ) |  |  | (51 | ) |  |  | (405 | ) |  |  | — |  |  |  | (32,837 | )
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (37 | ) |  |  | — |  |  |  | (1 | ) |  |  | (6 | ) |  |  | (44 | )
Others |  |  | (1,214 | ) |  |  | 25 |  |  |  | 455 |  |  |  | 606 |  |  |  | 24,503 |  |  |  | 80 |  |  |  | 473 |  |  |  | (26,499 | ) |  |  | (1,571 | )
Balance on December 31, 2019 |  | $ | 99,103 |  |  | $ | 1,618 |  |  | $ | 71,001 |  |  | $ | 13,005 |  |  | $ | 706,032 |  |  | $ | 3,912 |  |  | $ | 10,090 |  |  | $ | 13,752 |  |  | $ | 918,513 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2019 |  | $ | — |  |  | $ | (1,338 | ) |  | $ | (28,127 | ) |  | $ | (12,143 | ) |  | $ | (599,426 | ) |  | $ | (3,651 | ) |  | $ | (7,292 | ) |  | $ | — |  |  | $ | (651,977 | )
Effect of retrospective application of IFRS 16 |  |  | — |  |  |  | 1 |  |  |  | 1,265 |  |  |  | — |  |  |  | 2,576 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,842 |
Balance on January 1, 2019 as adjusted |  |  | — |  |  |  | (1,337 | ) |  |  | (26,862 | ) |  |  | (12,143 | ) |  |  | (596,850 | ) |  |  | (3,651 | ) |  |  | (7,292 | ) |  |  | — |  |  |  | (648,135 | )
Depreciation expenses |  |  | — |  |  |  | (43 | ) |  |  | (1,301 | ) |  |  | (827 | ) |  |  | (23,906 | ) |  |  | (91 | ) |  |  | (688 | ) |  |  | — |  |  |  | (26,856 | )
Disposal |  |  | — |  |  |  | 6 |  |  |  | 3 |  |  |  | 1,909 |  |  |  | 30,380 |  |  |  | 51 |  |  |  | 402 |  |  |  | — |  |  |  | 32,751 |
Impairment losses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (64 | ) |  |  | (29 | ) |  |  | (93 | )
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 16 |  |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | 17 |
Others |  |  | — |  |  |  | (1 | ) |  |  | 183 |  |  |  | (7 | ) |  |  | 22 |  |  |  | (3 | ) |  |  | (21 | ) |  |  | — |  |  |  | 173 |
Balance on December 31, 2019 |  | $ | — |  |  | $ | (1,375 | ) |  | $ | (27,977 | ) |  | $ | (11,068 | ) |  | $ | (590,338 | ) |  | $ | (3,694 | ) |  | $ | (7,662 | ) |  | $ | (29 | ) |  | $ | (642,143 | )
Balance on December 31, 2019, net |  | $ | 99,103 |  |  | $ | 243 |  |  | $ | 43,024 |  |  | $ | 1,937 |  |  | $ | 115,694 |  |  | $ | 218 |  |  | $ | 2,428 |  |  | $ | 13,723 |  |  | $ | 276,370 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2020 |  | $ | 99,103 |  |  | $ | 1,618 |  |  | $ | 71,001 |  |  | $ | 13,005 |  |  | $ | 706,032 |  |  | $ | 3,912 |  |  | $ | 10,090 |  |  | $ | 13,752 |  |  | $ | 918,513 |
Additions |  |  | 67 |  |  | - |  |  |  | 18 |  |  |  | 55 |  |  |  | 118 |  |  |  | 1 |  |  |  | 150 |  |  |  | 24,786 |  |  |  | 25,195 |
Disposal |  |  | (270 | ) |  |  | (19 | ) |  |  | (49 | ) |  |  | (1,245 | ) |  |  | (20,619 | ) |  |  | (45 | ) |  |  | (520 | ) |  |  | (29 | ) |  |  | (22,796 | )
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (91 | ) |  |  | — |  |  |  | — |  |  |  | (7 | ) |  |  | (98 | )
Acquired by business combinations (Note 14) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 70 |  |  |  | — |  |  |  | — |  |  |  | 72 |  |  |  | — |  |  |  | 142 |
Others |  |  | 3,091 |  |  |  | 31 |  |  |  | (81 | ) |  |  | 521 |  |  |  | 25,336 |  |  |  | 26 |  |  |  | 508 |  |  |  | (29,973 | ) |  |  | (541 | )
Balance on December 31, 2020 |  | $ | 101,991 |  |  | $ | 1,630 |  |  | $ | 70,889 |  |  | $ | 12,406 |  |  | $ | 710,776 |  |  | $ | 3,894 |  |  | $ | 10,300 |  |  | $ | 8,529 |  |  | $ | 920,415 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance on January 1, 2020 |  | $ | — |  |  | $ | (1,375 | ) |  | $ | (27,977 | ) |  | $ | (11,068 | ) |  | $ | (590,338 | ) |  | $ | (3,694 | ) |  | $ | (7,662 | ) |  | $ | (29 | ) |  | $ | (642,143 | )
Depreciation expenses |  |  | — |  |  |  | (43 | ) |  |  | (1,366 | ) |  |  | (770 | ) |  |  | (23,994 | ) |  |  | (68 | ) |  |  | (666 | ) |  |  | — |  |  |  | (26,907 | )
Disposal |  |  | — |  |  |  | 19 |  |  |  | 49 |  |  |  | 1,243 |  |  |  | 20,600 |  |  |  | 45 |  |  |  | 504 |  |  |  | 29 |  |  |  | 22,489 |
Effect of foreign exchange differences |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 41 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 41 |
Acquired by business combinations (Note 14) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (40 | ) |  |  | — |  |  |  | — |  |  |  | (54 | ) |  |  | — |  |  |  | (94 | )
Others |  |  | — |  |  |  | — |  |  |  | 47 |  |  |  | (4 | ) |  |  | 28 |  |  |  | (1 | ) |  |  | (48 | ) |  |  | — |  |  |  | 22 |
Balance on December 31, 2020 |  | $ | — |  |  | $ | (1,399 | ) |  | $ | (29,247 | ) |  | $ | (10,639 | ) |  | $ | (593,663 | ) |  | $ | (3,718 | ) |  | $ | (7,926 | ) |  | $ | — |  |  | $ | (646,592 | )
Balance on December 31, 2020, net |  | $ | 101,991 |  |  | $ | 231 |  |  | $ | 41,642 |  |  | $ | 1,767 |  |  | $ | 117,113 |  |  | $ | 176 |  |  | $ | 2,374 |  |  | $ | 8,529 |  |  | $ | 273,823 |
Disclosure Of Property Plant And Equipment Estimated Useful Life Explanatory | Depreciation expense for assets used by the Company in 2019 and 2020 is computed using the straight-line method over the following estimated service lives:
Land improvements |  | 10-30 years
Buildings |  |
Main buildings |  | 20-60 years
Other building facilities |  | 3-15 years
Computer equipment |  | 2-8 years
Telecommunications equipment |  |
Telecommunication circuits |  | 2-30 years
Telecommunication machinery and antennas equipment |  | 2-30 years
Transportation equipment |  | 3-10 years
Miscellaneous equipment |  |
Leasehold improvements |  | 1-9 years
Mechanical and air conditioner equipment |  | 3-16 years
Others |  | 1-15 years

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