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Financial Instruments (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Categories of Financial Instruments |
a. | Categories of financial instruments
|  | December 31, 2016 |  |  | December 31, 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Financial assets |  |  |  |  |  |  |  |
FVTPL (Note 1) |  | $ | 6,451.1 |  |  | $ | 569.8 |
Available-for-sale financial assets |  |  | 71,891.3 |  |  |  | 98,248.5 |
Held-to-maturity financial assets |  |  | 38,917.7 |  |  |  | 20,821.7 |
Hedging derivative financial assets |  |  | 5.6 |  |  |  | 34.4 |
Loans and receivables (Note 2) |  |  | 673,592.9 |  |  |  | 684,416.6 |
|  | $ | 790,858.6 |  |  | $ | 804,091.0 |
Financial liabilities |  |  |  |  |  |  |  |
FVTPL (Note 1) |  | $ | 191.1 |  |  | $ | 26.7 |
Hedging derivative financial liabilities |  |  | — |  |  |  | 15.6 |
Amortized cost (Note 3) |  |  | 387,046.2 |  |  |  | 340,501.2 |
|  | $ | 387,237.3 |  |  | $ | 340,543.5 |
Note 1: |  | Including held for trading and designated as at FVTPL.
Note 2: |  | Including cash and cash equivalents, notes and accounts receivable (including related parties), other receivables and refundable deposits.
Note 3: |  | Including short-term loans, accounts payable (including related parties), payables to contractors and equipment suppliers, accrued expenses and other current liabilities, bonds payable, long-term bank loans, and guarantee deposits.
Summary of Maturity Profile of Financial Liabilities Based on Contractual Undiscounted Payments, Including Principal and Interest | The table below summarizes the maturity profile of the Company’s financial liabilities based on contractual undiscounted payments, including principal and interest.
|  | Less Than 1 Year |  |  | 2-3 Years |  |  | 4-5 Years |  |  | 5+ Years |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term loans |  | $ | 57,974.6 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 57,974.6 |
Accounts payable (including related parties) |  |  | 27,324.5 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 27,324.5 |
Payables to contractors and equipment suppliers |  |  | 63,154.5 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 63,154.5 |
Accrued expenses and other current liabilities |  |  | 20,713.3 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 20,713.3 |
Bonds payable |  |  | 40,669.5 |  |  |  | 99,161.5 |  |  |  | 35,340.7 |  |  |  | 22,979.4 |  |  |  | 198,151.1 |
Long-term bank loans |  |  | 10.5 |  |  |  | 20.1 |  |  |  | 2.5 |  |  |  | — |  |  |  | 33.1 |
Guarantee deposits (including those classified under accrued expenses and other current liabilities) |  |  | 12,000.2 |  |  |  | 13,060.5 |  |  |  | 1,609.9 |  |  |  | — |  |  |  | 26,670.6 |
|  |  | 221,847.1 |  |  |  | 112,242.1 |  |  |  | 36,953.1 |  |  |  | 22,979.4 |  |  |  | 394,021.7 |
Derivative financial instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Outflows |  |  | 40,571.8 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 40,571.8 |
Inflows |  |  | (40,586.3 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (40,586.3 | )
|  |  | (14.5 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (14.5 | )
Cross currency swap contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Outflows |  |  | 5,478.0 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 5,478.0 |
Inflows |  |  | (5,487.6 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (5,487.6 | )
|  |  | (9.6 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (9.6 | )
|  | $ | 221,823.0 |  |  | $ | 112,242.1 |  |  | $ | 36,953.1 |  |  | $ | 22,979.4 |  |  | $ | 393,997.6 |
December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Non-derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term loans |  | $ | 63,802.0 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 63,802.0 |
Accounts payable (including related parties) |  |  | 30,069.2 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 30,069.2 |
Payables to contractors and equipment suppliers |  |  | 55,723.8 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 55,723.8 |
Accrued expenses and other current liabilities |  |  | 24,659.7 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 24,659.7 |
Bonds payable |  |  | 60,176.8 |  |  |  | 68,378.8 |  |  |  | 7,777.7 |  |  |  | 18,203.6 |  |  |  | 154,536.9 |
Guarantee deposits (including those classified under accrued expenses and other current liabilities) |  |  | 8,493.8 |  |  |  | 7,503.1 |  |  |  | 83.7 |  |  |  | — |  |  |  | 16,080.6 |
|  |  | 242,925.3 |  |  |  | 75,881.9 |  |  |  | 7,861.4 |  |  |  | 18,203.6 |  |  |  | 344,872.2 |
Derivative financial instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Outflows |  |  | 67,393.5 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 67,393.5 |
Inflows |  |  | (67,957.9 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (67,957.9 | )
|  |  | (564.4 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (564.4 | )
|  | $ | 242,360.9 |  |  | $ | 75,881.9 |  |  | $ | 7,861.4 |  |  | $ | 18,203.6 |  |  | $ | 344,307.8 |
Not measured at fair value but for which the fair value is disclosed [member] |
Fair Value of Financial Instruments | Except as detailed in the following table, the Company considers that the carrying amounts of financial instruments in the consolidated financial statements that are not measured at fair value approximate their fair values.
|  | December 31, 2016 |  |  | December 31, 2017 |
|  | Carrying Amount |  |  | Fair Value |  |  | Carrying Amount |  |  | Fair Value |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Held-to-maturity financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate bonds |  | $ | 23,849.7 |  |  | $ | 23,996.4 |  |  | $ | 19,338.8 |  |  | $ | 19,541.4 |
Structured product |  |  | 1,609.9 |  |  |  | 1,609.7 |  |  |  | 1,482.9 |  |  |  | 1,475.4 |
Commercial paper |  |  | 8,628.2 |  |  |  | 8,630.8 |  |  |  | — |  |  |  | — |
Negotiable certificate of deposit |  |  | 4,829.9 |  |  |  | 4,847.8 |  |  |  | — |  |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Measured at amortized cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bonds payable |  |  | 191,193.6 |  |  |  | 192,845.3 |  |  |  | 150,201.1 |  |  |  | 152,077.7 |
Fair value hierarchy The table below sets out the fair value hierarchy for the Company’s assets and liabilities which are not required to measure at fair value:
|  | December 31, 2016 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Held-to-maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate bonds |  | $ | — |  |  | $ | 23,996.4 |  |  | $ | — |  |  | $ | 23,996.4 |
Commercial paper |  |  | — |  |  |  | 8,630.8 |  |  |  | — |  |  |  | 8,630.8 |
Negotiable certificate of deposit |  |  | — |  |  |  | 4,847.8 |  |  |  | — |  |  |  | 4,847.8 |
Structured product |  |  | — |  |  |  | 1,609.7 |  |  |  | — |  |  |  | 1,609.7 |
|  | $ | — |  |  | $ | 39,084.7 |  |  | $ | — |  |  | $ | 39,084.7 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Measured at amortized cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bonds payable |  | $ | — |  |  | $ | 192,845.3 |  |  | $ | — |  |  | $ | 192,845.3 |
|  | December 31, 2017 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Held-to-maturity securities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate bonds |  | $ | — |  |  | $ | 19,541.4 |  |  | $ | — |  |  | $ | 19,541.4 |
Structured product |  |  | — |  |  |  | 1,475.4 |  |  |  | — |  |  |  | 1,475.4 |
|  | $ | — |  |  | $ | 21,016.8 |  |  | $ | — |  |  | $ | 21,016.8 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Measured at amortized cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bonds payable |  | $ | — |  |  | $ | 152,077.7 |  |  | $ | — |  |  | $ | 152,077.7 |
Measured at fair value on a recurring basis [member] |
Fair Value of Financial Instruments | The following table presents the Company’s financial assets and liabilities measured at fair value on a recurring basis:
|  | December 31, 2016 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Held for trading |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | — |  |  | $ | 142.4 |  |  | $ | — |  |  | $ | 142.4 |
Cross currency swap contracts |  |  | — |  |  |  | 11.0 |  |  |  | — |  |  |  | 11.0 |
Designated as at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Time deposit |  |  | — |  |  |  | 6,297.7 |  |  |  | — |  |  |  | 6,297.7 |
|  | $ | — |  |  | $ | 6,451.1 |  |  | $ | — |  |  | $ | 6,451.1 |
Available-for-sale financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate bonds |  | $ | — |  |  | $ | 29,999.5 |  |  | $ | — |  |  | $ | 29,999.5 |
Agency bonds/Agency mortgage-backed securities |  |  | — |  |  |  | 14,880.5 |  |  |  | — |  |  |  | 14,880.5 |
Asset-backed securities |  |  | — |  |  |  | 11,254.7 |  |  |  | — |  |  |  | 11,254.7 |
Government bonds |  |  | 8,347.0 |  |  |  | 110.4 |  |  |  | — |  |  |  | 8,457.4 |
Publicly traded stocks |  |  | 3,196.7 |  |  |  | — |  |  |  | — |  |  |  | 3,196.7 |
|  | $ | 11,543.7 |  |  | $ | 56,245.1 |  |  | $ | — |  |  | $ | 67,788.8 |
Hedging derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate futures contracts |  | $ | 5.6 |  |  | $ | — |  |  | $ | — |  |  | $ | 5.6 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Held for trading |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | — |  |  | $ | 91.6 |  |  | $ | — |  |  | $ | 91.6 |
Designated as at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  | — |  |  |  | 99.5 |  |  |  | — |  |  |  | 99.5 |
|  | $ | — |  |  | $ | 191.1 |  |  | $ | — |  |  | $ | 191.1 |
|  | December 31, 2017 |
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Financial assets at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Held for trading |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | — |  |  | $ | 569.8 |  |  | $ | — |  |  | $ | 569.8 |
Available-for-sale financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Corporate bonds |  | $ | — |  |  | $ | 40,165.2 |  |  | $ | — |  |  | $ | 40,165.2 |
Agency bonds/Agency mortgage-backed securities |  |  | — |  |  |  | 29,235.4 |  |  |  | — |  |  |  | 29,235.4 |
Asset-backed securities |  |  | — |  |  |  | 13,459.5 |  |  |  | — |  |  |  | 13,459.5 |
Government bonds |  |  | 7,716.0 |  |  |  | 101.7 |  |  |  | — |  |  |  | 7,817.7 |
Publicly traded stocks |  |  | 2,548.1 |  |  |  | — |  |  |  | — |  |  |  | 2,548.1 |
Commercial paper |  |  | — |  |  |  | 148.3 |  |  |  | — |  |  |  | 148.3 |
|  | $ | 10,264.1 |  |  | $ | 83,110.1 |  |  | $ | — |  |  | $ | 93,374.2 |
Hedging derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate futures contracts |  | $ | 27.0 |  |  | $ | — |  |  | $ | — |  |  | $ | 27.0 |
Cash flow hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  | — |  |  |  | 7.4 |  |  |  | — |  |  |  | 7.4 |
|  | $ | 27.0 |  |  | $ | 7.4 |  |  | $ | — |  |  | $ | 34.4 |
Financial liabilities at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Held for trading |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | — |  |  | $ | 26.7 |  |  | $ | — |  |  | $ | 26.7 |
Hedging derivative financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash flow hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | — |  |  | $ | 15.6 |  |  | $ | — |  |  | $ | 15.6 |

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