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v3.19.1

Notes and Accounts Receivable, Net (Tables) | 12 Months Ended
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Dec. 31, 2018
Statement [LineItems] |
Summary of Notes and Accounts Receivable, Net |
|  | December 31, 2017 |  |  | December 31, 2018 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
At amortized cost |  |  |  |  |  |  |  |
Notes and accounts receivable |  | $ | 121,605.0 |  |  | $ | 125,025.6 |
Less: Loss allowance |  |  | (471.8 | ) |  |  | (7.3 | )
|  |  | 121,133.2 |  |  |  | 125,018.3 |
At FVTOCI |  |  | — |  |  |  | 3,595.1 |
|  | $ | 121,133.2 |  |  | $ | 128,613.4 |
Trade accounts and notes receivable [member] |
Statement [LineItems] |
Aging Analysis of Notes and Accounts Receivable, Net | Aging analysis of notes and accounts receivable, net
|  | December 31, 2017 |
|  | NT$ |
|  | (In Millions) |
Neither past due nor impaired |  | $ | 105,295.2 |
Past due but not impaired |  |  |  |
Past due within 30 days |  |  | 13,984.1 |
Past due 31-60 days |  |  | 929.7 |
Past due 61-120 days |  |  | 582.8 |
Past due over 121 days |  |  | 341.4 |
|  | $ | 121,133.2 |
Aging analysis of notes and accounts receivable, net
|  | December 31, 2018 |
|  | NT$ |
|  | (In Millions) |
Not past due |  | $ | 113,126.5 |
Past due |  |  |  |
Past due within 30 days |  |  | 15,006.5 |
Past due 31-60 days |  |  | 472.8 |
Past due 61-120 days |  |  | 4.6 |
Past due over 121 days |  |  | 3.0 |
|  | $ | 128,613.4 |
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, 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 |
Movements of the loss allowance for accounts receivable
|  | NT$ |
|  | (In Millions) |
Balance at January 1, 2018 (IAS 39) |  | $ | 471.8 |
Effect of retrospective application of IFRS 9 |  |  | (244.8 | )
Balance at January 1, 2018 (IFRS 9) |  |  | 227.0 |
Provision (Reversal) |  |  | (219.7 | )
Balance at December 31, 2018 |  | $ | 7.3 |

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