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