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Lease Arrangements | 12 Months Ended
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Dec. 31, 2019
TextBlock [abstract] |
Lease Arrangements |
16. | LEASE ARRANGEMENTS
2017 and 2018 The Company’s major operating leases are arrangements on several parcels of land, machinery and equipment and office premises. The Company expensed the lease payments as follows:
|  | Years Ended December 31 |
|  | 2017 |  |  | 2018 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Minimum lease payments |  | $ | 2,178.1 |  |  | $ | 4,243.1 |
Future minimum lease payments under the above non-cancellable operating leases are as follows:
|  | December 31, 2018 |
|  | NT$ |
|  | (In Millions) |
Not later than 1 year |  | $ | 5,824.1 |
Later than 1 year and not later than 5 years |  |  | 5,834.9 |
Later than 5 years |  |  | 9,190.6 |
|  | $ | 20,849.6 |
2019
| a. | Right-of-use assets
|  | December 31, 2019 |
|  | NT$ |
|  | (In Millions) |
Carrying amounts |  |  |  |
Land |  | $ | 14,064.0 |
Buildings |  |  | 2,351.8 |
Machinery and equipment |  |  | 775.8 |
Office equipment |  |  | 40.8 |
|  | $ | 17,232.4 |
|  | Year Ended December 31, 2019 |
|  | NT$ |
|  | (In Millions) |
Additions to right-of-use assets |  | $ | 1,033.0 |
|  | Year Ended December 31, 2019 |
|  | NT$ |
|  | (In Millions) |
Depreciation of right-of-use assets |  |  |  |
Land |  | $ | 957.1 |
Buildings |  |  | 458.8 |
Machinery and equipment |  |  | 1,184.4 |
Office equipment |  |  | 22.4 |
|  | $ | 2,622.7 |
Income from subleasing right-of-use assets (classified under other operating income and expenses, net) |  | $ | 55.0 |
| b. | Lease liabilities
|  | December 31, 2019 |
|  | NT$ |
|  | (In Millions) |
Carrying amounts |  |  |  |
Current portion (classified under accrued expenses and other current liabilities) |  | $ | 2,275.1 |
Noncurrent portion |  |  | 15,041.8 |
|  | $ | 17,316.9 |
Ranges of discount rates for lease liabilities are as follows:
|  | December 31, 2019
Land |  | 0.67%-2.14%
Buildings |  | 0.67%-3.88%
Machinery and equipment |  | 3.24%
Office equipment |  | 0.64%-3.88%
| c. | Material terms of right-of-use assets
The Company leases land and buildings mainly for the use of plants and offices with lease terms of 1 to 36 years. The lease contracts for land located in the R.O.C. specify that lease payments will be adjusted every 2 years on the basis of changes in announced land value prices. The Company does not have purchase options to acquire the leasehold land and buildings at the end of the lease terms. The Company leases machinery and equipment for use in operation with lease terms of 2 years. The Company has purchase options to acquire leasehold machinery and equipment at the end of the lease terms.
| d. | Subleases of right-of-use assets
The Company subleases its right-of-use assets for buildings under operating leases with lease terms of 1 to 5 years. The maturity analysis of lease payments receivable under operating subleases is as follows:
|  | December 31, 2019 |
|  | NT$ |
|  | (In Millions) |
Year 1 |  | $ | 58.6 |
Year 2 |  |  | 1.9 |
|  | $ | 60.5 |
| e. | Other lease information
|  | Year Ended December 31, 2019 |
|  | NT$ |
|  | (In Millions) |
Expenses relating to short-term leases |  | $ | 5,007.1 |
Expenses relating to low-value asset leases |  | $ | 0.5 |
Expenses relating to variable lease payments not included in the measurement of lease liabilities |  | $ | 195.1 |
|  | Year Ended December 31, 2019 |
|  | NT$ |
|  | (In Millions) |
Total cash outflow for leases |  | $ | 7,724.4 |

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- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2019-03-27 + Details
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