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Lease Arrangements (Tables)
12 Months Ended
Dec. 31, 2019
TextBlock [abstract]  
Minimum Lease Payments Expensed
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 Non-cancellable Operating Leases
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 
  
 
 
 
Right-of-use assets
 
 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 
  
 
 
 
Lease liabilities
 
 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
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%
Maturity analysis of lease payments receivable
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 
  
 
 
 
Other lease information
 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