XML 49 R55.htm IDEA: XBRL DOCUMENT
v3.20.1

Property, Plant and Equipment (Tables) | 12 Months Ended
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Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items] |
Summary of Property, Plant and Equipment |
|  | Land and Land Improvements |  |  | Buildings |  |  | Machinery and Equipment |  |  | Office Equipment |  |  | Equipment under Installation and Construction in Progress |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 201 7 |  | $ | 4,049.3 |  |  | $ | 304,404.5 |  |  | $ | 2,042,867.7 |  |  | $ | 34,729.6 |  |  | $ | 387,199.7 |  |  | $ | 2,773,250.8 |
Additions (Deductions) |  |  | — |  |  |  | 75,594.7 |  |  |  | 458,605.8 |  |  |  | 8,195.9 |  |  |  | (219,902.5 | ) |  |  | 322,493.9 |
Disposals or retirements |  |  | — |  |  |  | (37.0 | ) |  |  | (9,553.0 | ) |  |  | (377.8 | ) |  |  | — |  |  |  | (9,967.8 | )
Reclassification |  |  | — |  |  |  | — |  |  |  | 8.8 |  |  |  | 1.5 |  |  |  | — |  |  |  | 10.3 |
Effect of disposal of subsidiary |  |  | — |  |  |  | — |  |  |  | (51.2 | ) |  |  | (14.8 | ) |  |  | (0.5 | ) |  |  | (66.5 | )
Effect of exchange rate changes |  |  | (66.1 | ) |  |  | (827.6 | ) |  |  | (4,125.8 | ) |  |  | (142.9 | ) |  |  | 56.8 |  |  |  | (5,105.6 | )
Balance at December 31, 2017 |  | $ | 3,983.2 |  |  | $ | 379,134.6 |  |  | $ | 2,487,752.3 |  |  | $ | 42,391.5 |  |  | $ | 167,353.5 |  |  | $ | 3,080,615.1 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2017 |  | $ | 524.8 |  |  | $ | 174,349.1 |  |  | $ | 1,577,377.5 |  |  | $ | 23,221.7 |  |  | $ | — |  |  | $ | 1,775,473.1 |
Additions |  |  | 27.8 |  |  |  | 20,844.6 |  |  |  | 229,985.6 |  |  |  | 4,938.0 |  |  |  | — |  |  |  | 255,796.0 |
Disposals or retirements |  |  | — |  |  |  | (28.8 | ) |  |  | (8,114.3 | ) |  |  | (377.5 | ) |  |  | — |  |  |  | (8,520.6 | )
Reclassification |  |  | — |  |  |  | — |  |  |  | 8.2 |  |  |  | 1.5 |  |  |  | — |  |  |  | 9.7 |
Effect of disposal of subsidiary |  |  | — |  |  |  | — |  |  |  | (42.8 | ) |  |  | (13.9 | ) |  |  | — |  |  |  | (56.7 | )
Effect of exchange rate changes |  |  | (42.1 | ) |  |  | (718.4 | ) |  |  | (3,765.3 | ) |  |  | (102.9 | ) |  |  | — |  |  |  | (4,628.7 | )
Balance at December 31, 2017 |  | $ | 510.5 |  |  | $ | 194,446.5 |  |  | $ | 1,795,448.9 |  |  | $ | 27,666.9 |  |  | $ | — |  |  | $ | 2,018,072.8 |
Carrying amounts at December 31, 2017 |  | $ | 3,472.7 |  |  | $ | 184,688.1 |  |  | $ | 692,303.4 |  |  | $ | 14,724.6 |  |  | $ | 167,353.5 |  |  | $ | 1,062,542.3 |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2018 |  | $ | 3,983.2 |  |  | $ | 379,134.6 |  |  | $ | 2,487,752.3 |  |  | $ | 42,391.5 |  |  | $ | 167,353.5 |  |  | $ | 3,080,615.1 |
Additions |  |  | — |  |  |  | 40,396.4 |  |  |  | 247,042.3 |  |  |  | 6,773.4 |  |  |  | 5,812.3 |  |  |  | 300,024.4 |
Disposals or retirements |  |  | — |  |  |  | (410.9 | ) |  |  | (5,972.5 | ) |  |  | (790.8 | ) |  |  | — |  |  |  | (7,174.2 | )
Effect of exchange rate changes |  |  | 28.2 |  |  |  | (405.8 | ) |  |  | (61.9 | ) |  |  | 8.1 |  |  |  | (254.8 | ) |  |  | (686.2 | )
Balance at December 31, 2018 |  | $ | 4,011.4 |  |  | $ | 418,714.3 |  |  | $ | 2,728,760.2 |  |  | $ | 48,382.2 |  |  | $ | 172,911.0 |  |  | $ | 3,372,779.1 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2018 |  | $ | 510.5 |  |  | $ | 194,446.5 |  |  | $ | 1,795,448.9 |  |  | $ | 27,666.9 |  |  | $ | — |  |  | $ | 2,018,072.8 |
Additions |  |  | 20.9 |  |  |  | 24,293.4 |  |  |  | 258,195.3 |  |  |  | 5,615.3 |  |  |  | — |  |  |  | 288,124.9 |
Disposals or retirements |  |  | — |  |  |  | (399.0 | ) |  |  | (4,773.6 | ) |  |  | (790.0 | ) |  |  | — |  |  |  | (5,962.6 | )
Impairment |  |  | — |  |  |  | — |  |  |  | 423.5 |  |  |  | — |  |  |  | — |  |  |  | 423.5 |
Effect of exchange rate changes |  |  | 19.2 |  |  |  | 33.2 |  |  |  | (15.1 | ) |  |  | 32.9 |  |  |  | — |  |  |  | 70.2 |
Balance at December 31, 2018 |  | $ | 550.6 |  |  | $ | 218,374.1 |  |  | $ | 2,049,279.0 |  |  | $ | 32,525.1 |  |  | $ | — |  |  | $ | 2,300,728.8 |
Carrying amounts at December 31, 2018 |  | $ | 3,460.8 |  |  | $ | 200,340.2 |  |  | $ | 679,481.2 |  |  | $ | 15,857.1 |  |  | $ | 172,911.0 |  |  | $ | 1,072,050.3 |
Buildings [member] |
Disclosure of detailed information about property, plant and equipment [line items] |
Summary of maturity analysis of operating lease payments receivable | The maturity analysis of operating lease payments receivable for the buildings is as follows:
|  | December 31, 2019 |
|  | NT$ |
|  | (In Millions) |
Year 1 |  | $ | 18.4 |
Year 2 |  |  | 17.0 |
Year 3 |  |  | 17.0 |
|  | $ | 52.4 |
Property, plant and equipment not subject to operating leases [member] |
Disclosure of detailed information about property, plant and equipment [line items] |
Summary of Property, Plant and Equipment |
|  | Land and Land Improvements |  |  | Buildings |  |  | Machinery and Equipment |  |  | Office Equipment |  |  | Equipment under Installation and Construction in Progress |  |  | Total |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2019 |  | $ | 4,011.4 |  |  | $ | 418,151.7 |  |  | $ | 2,728,760.2 |  |  | $ | 48,382.2 |  |  | $ | 172,911.0 |  |  | $ | 3,372,216.5 |
Additions |  |  | — |  |  |  | 21,448.5 |  |  |  | 179,798.4 |  |  |  | 7,415.0 |  |  |  | 355,621.1 |  |  |  | 564,283.0 |
Disposals or retirements |  |  | — |  |  |  | (159.0 | ) |  |  | (17,381.6 | ) |  |  | (1,043.3 | ) |  |  | — |  |  |  | (18,583.9 | )
Transfers from right-of-use assets |  |  | — |  |  |  | — |  |  |  | 619.8 |  |  |  | — |  |  |  | — |  |  |  | 619.8 |
Effect of disposal of subsidiary |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (0.5 | ) |  |  | — |  |  |  | (0.5 | )
Effect of exchange rate changes |  |  | (19.6 | ) |  |  | (1,366.2 | ) |  |  | (5,173.8 | ) |  |  | (142.0 | ) |  |  | (237.0 | ) |  |  | (6,938.6 | )
Balance at December 31, 2019 |  | $ | 3,991.8 |  |  | $ | 438,075.0 |  |  | $ | 2,886,623.0 |  |  | $ | 54,611.4 |  |  | $ | 528,295.1 |  |  | $ | 3,911,596.3 |
Accumulated depreciation and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1, 2019 |  | $ | 550.6 |  |  | $ | 217,899.2 |  |  | $ | 2,049,279.0 |  |  | $ | 32,525.1 |  |  | $ | — |  |  | $ | 2,300,253.9 |
Additions |  |  | 1.6 |  |  |  | 26,026.6 |  |  |  | 246,724.2 |  |  |  | 6,012.5 |  |  |  | — |  |  |  | 278,764.9 |
Disposals or retirements |  |  | — |  |  |  | (144.4 | ) |  |  | (12,880.8 | ) |  |  | (1,042.1 | ) |  |  | — |  |  |  | (14,067.3 | )
Transfers from right-of-use assets |  |  | — |  |  |  | — |  |  |  | 20.7 |  |  |  | — |  |  |  | — |  |  |  | 20.7 |
Reversal of impairment |  |  | — |  |  |  | — |  |  |  | (301.4 | ) |  |  | — |  |  |  | — |  |  |  | (301.4 | )
Effect of disposal of subsidiary |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (0.5 | ) |  |  | — |  |  |  | (0.5 | )
Effect of exchange rate changes |  |  | (13.5 | ) |  |  | (722.1 | ) |  |  | (4,575.7 | ) |  |  | (76.6 | ) |  |  | — |  |  |  | (5,387.9 | )
Balance at December 31, 2019 |  | $ | 538.7 |  |  | $ | 243,059.3 |  |  | $ | 2,278,266.0 |  |  | $ | 37,418.4 |  |  | $ | — |  |  | $ | 2,559,282.4 |
Carrying amounts at December 31, 2019 |  | $ | 3,453.1 |  |  | $ | 195,015.7 |  |  | $ | 608,357.0 |  |  | $ | 17,193.0 |  |  | $ | 528,295.1 |  |  | $ | 1,352,313.9 |
Property, plant and equipment subject to operating leases [member] |
Disclosure of detailed information about property, plant and equipment [line items] |
Summary of Property, Plant and Equipment |
|  | Buildings |
|  | NT$ |
|  | (In Millions) |
Cost |  |  |  |
Balance at January 1, 2019 |  | $ | 562.6 |
Balance at December 31, 2019 |  | $ | 562.6 |
Accumulated depreciation |  |  |  |
Balance at January 1, 2019 |  | $ | 474.9 |
Additions |  |  | 24.2 |
Balance at December 31, 2019 |  | $ | 499.1 |
Carrying amounts at December 31, 2019 |  | $ | 63.5 |
Property plant and equipment including subject and not subject to operating leases [member] |
Disclosure of detailed information about property, plant and equipment [line items] |
Summary of Property, Plant and Equipment |
|  | December 31, 2019 |
|  | NT$ |
|  | (In Millions) |
Assets used by the Company |  | $ | 1,352,313.9 |
Assets subject to operating leases |  |  | 63.5 |
|  | $ | 1,352,377.4 |

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