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Notes and Accounts Receivable, Net (Tables) | 12 Months Ended
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Dec. 31, 2017
Summary of Notes and Accounts Receivable, Net |
|  | December 31, 2016 |  |  | December 31, 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Notes and accounts receivable |  | $ | 128,815.4 |  |  | $ | 121,605.0 |
Allowance for doubtful receivables |  |  | (480.1 | ) |  |  | (471.8 | )
Notes and accounts receivable, net |  | $ | 128,335.3 |  |  | $ | 121,133.2 |
Trade accounts and notes receivable [Member] |
Aging Analysis of Notes and Accounts Receivable, Net | Aging analysis of notes and accounts receivable, net
|  | December 31, 2016 |  |  | December 31, 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Neither past due nor impaired |  | $ | 108,411.4 |  |  | $ | 105,295.2 |
Past due but not impaired |  |  |  |  |  |  |  |
Past due within 30 days |  |  | 15,017.8 |  |  |  | 13,984.1 |
Past due 31-60 days |  |  | 1,844.8 |  |  |  | 929.7 |
Past due 61-120 days |  |  | 3,061.3 |  |  |  | 582.8 |
Past due over 121 days |  |  | — |  |  |  | 341.4 |
|  | $ | 128,335.3 |  |  | $ | 121,133.2 |
Movements of Allowance for Doubtful Receivables | Movements of the allowance for doubtful receivables
|  | Individually Assessed for Impairment |  |  | Collectively Assessed for Impairment |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance at January 1, 2015 |  | $ | 8.1 |  |  | $ | 478.6 |  |  | $ | 486.7 |
Provision |  |  | 28.6 |  |  |  | 4.8 |  |  |  | 33.4 |
Reversal/Write-off |  |  | (29.1 | ) |  |  | (4.7 | ) |  |  | (33.8 | )
Effect of acquisition of subsidiary |  |  | 1.8 |  |  |  | — |  |  |  | 1.8 |
Effect of exchange rate changes |  |  | 0.8 |  |  |  | (0.7 | ) |  |  | 0.1 |
Balance at December 31, 2015 |  | $ | 10.2 |  |  | $ | 478.0 |  |  | $ | 488.2 |
|  | Individually Assessed for Impairment |  |  | Collectively Assessed for Impairment |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance at January 1, 2016 |  | $ | 10.2 |  |  | $ | 478.0 |  |  | $ | 488.2 |
Provision |  |  | — |  |  |  | 0.3 |  |  |  | 0.3 |
Reversal/Write-off |  |  | (8.4 | ) |  |  | — |  |  |  | (8.4 | )
Balance at December 31, 2016 |  | $ | 1.8 |  |  | $ | 478.3 |  |  | $ | 480.1 |
Balance at January 1, 2017 |  | $ | 1.8 |  |  | $ | 478.3 |  |  | $ | 480.1 |
Reversal/Write-off |  |  | (1.8 | ) |  |  | (6.3 | ) |  |  | (8.1 | )
Effect of exchange rate changes |  |  | — |  |  |  | (0.2 | ) |  |  | (0.2 | )
Balance at December 31, 2017 |  | $ | — |  |  | $ | 471.8 |  |  | $ | 471.8 |
Aging Analysis of Accounts Receivable Individually Determined as Impaired | Aging analysis of accounts receivable that is individually determined as impaired
|  | December 31, 2016 |  |  | December 31, 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Past due over 121 days |  | $ | 1.8 |  |  | $ | — |

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