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Provisions | 12 Months Ended
--- | ---
Dec. 31, 2019
Sales Returns and Allowances [Member] |
Statement [LineItems] |
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, 201 7 |  |  |  |
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. Starting from 2018, the Company recognizes the estimation of sales returns and allowance as refund liability (classified under accrued expenses and other current liabilities) upon initial application of IFRS 15.

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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 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=37&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IAS37_g84-92_TI -URIDate 2019-03-27 + Details
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