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Notes and Accounts Receivable, Net (Tables)

12 Months Ended

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

X

- Definition

Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2021-01-01
-Name IFRS
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-IssueDate 2018-01-01
-Paragraph 37
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- Definition

The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 10
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard
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- Definition

Disclosure of Trade notes and accounts receivable, net.

+ References

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