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Provisions | 12 Months Ended
--- | ---
Dec. 31, 2017
Sales Returns and Allowances [Member] |
Provisions |
19. | PROVISIONS
The Company’s current provisions were provisions for sales returns and allowances.
|  | Sales Returns and Allowances |
|  | NT$ (In Millions) |
Year ended December 31, 2015 |  |  |  |
Balance, beginning of year |  | $ | 10,445.5 |
Provision |  |  | 17,723.2 |
Payment |  |  | (18,133.1 | )
Effect of acquisition of subsidiary |  |  | 126.0 |
Effect of exchange rate changes |  |  | 1.9 |
Balance, end of year |  | $ | 10,163.5 |
|  | Sales Returns and Allowances |
|  | NT$ (In Millions) |
Year ended December 31, 2016 |  |  |  |
Balance, beginning of year |  | $ | 10,163.5 |
Provision |  |  | 36,519.3 |
Payment |  |  | (28,569.3 | )
Effect of exchange rate changes |  |  | (75.7 | )
Balance, end of year |  | $ | 18,037.8 |
Year ended December 31, 2017 |  |  |  |
Balance, beginning of year |  | $ | 18,037.8 |
Provision |  |  | 44,833.6 |
Payment |  |  | (48,884.7 | )
Effect of exchange rate changes |  |  | (24.9 | )
Balance, end of year |  | $ | 13,961.8 |
Provisions for sales returns and allowances are estimated based on historical experience and the consideration of varying contractual terms, and are recognized as a reduction of revenue in the same year of the related product sales.

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- Definition The entire disclosure for other provisions, contingent liabilities and contingent assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 37 -IssueDate 2017-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=37&date=2017-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2017-03-09 + Details
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