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Other Assets | 12 Months Ended
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Dec. 31, 2020
Miscellaneous Assets [Abstract] |
Other Assets |
20. | OTHER ASSETS
|  | December 31 |
|  | 2019 |  |  | 2020 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Spare parts |  | $ | 2,336 |  |  | $ | 2,156 |
Refundable deposits |  |  | 1,879 |  |  |  | 2,009 |
Other financial assets |  |  | 1,000 |  |  |  | 1,000 |
Deposit for mobile broadband license bidding (Note 19) |  |  | 1,000 |  |  |  | — |
Others |  |  | 2,316 |  |  |  | 2,450 |
|  | $ | 8,531 |  |  | $ | 7,615 |
Current |  |  |  |  |  |  |  |
Spare parts |  | $ | 2,336 |  |  | $ | 2,156 |
Others |  |  | 94 |  |  |  | 193 |
|  | $ | 2,430 |  |  | $ | 2,349 |
Noncurrent |  |  |  |  |  |  |  |
Refundable deposits |  | $ | 1,879 |  |  | $ | 2,009 |
Other financial assets |  |  | 1,000 |  |  |  | 1,000 |
Deposit for mobile broadband license bidding |  |  | 1,000 |  |  |  | — |
Others |  |  | 2,222 |  |  |  | 2,257 |
|  | $ | 6,101 |  |  | $ | 5,266 |
Other financial assets - noncurrent was Piping Fund. As part of the government’s effort to upgrade the existing telecommunications infrastructure, Chunghwa and other public utility companies were required by the ROC government to contribute to a Piping Fund administered by the Taipei City Government. This fund was used to finance various telecommunications infrastructure projects. Net assets of this fund will be returned proportionately after the project is completed. Chunghwa evaluated that certain other assets will not be used in the future and there was no active market for sale; therefore, the Company determined that the recoverable amount of such assets was nil and recognized impairment losses of $44 million for the year ended December 31, 2019. The aforementioned impairment loss was included in other income and expenses in the statements of comprehensive income.

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