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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.