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Property, Plant and Equipment
 12 Months Ended
Dec. 31, 2020
Text Block [Abstract]  
Property, Plant and Equipment
15.
PROPERTY, PLANT AND EQUIPMENT
2018
 
   
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, 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 
   
 
 
   
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
The significant part of the Company’s buildings includes main plants, mechanical and electrical power equipment and clean rooms, and the related depreciation is calculated using the estimated useful lives of 20 years, 10 years and 10 years, respectively.
For the year ended December 31, 2018, the Company recognized an impairment loss of NT$423.5 million for certain machinery and equipment that was assessed to have no future use, and the recoverable amount of certain machinery and equipment was nil. Such impairment loss was recognized in other operating income and expenses.
2019 and 2020
 
   
December 31,

2019
   
December 31,

2020
 
   
NT$
   
NT$
 
   
(In Millions)
   
(In Millions)
 
Assets used by the Company
  $1,352,313.9   $1,554,585.9 
Assets subject to operating leases
   63.5    1,003.2 
   
 
 
   
 
 
 
   
   $1,352,377.4   $1,555,589.1 
   
 
 
   
 
 
 
 
 a.
Assets used by the Company
 
   
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 
   
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
       
Cost
                         
       
Balance at January 1, 2020
  $3,991.8  $438,075.0  $2,886,623.0  $54,611.4  $528,295.1  $3,911,596.3 
Additions (deductions)
   —   84,882.5   729,943.3   15,112.9   (304,218.0)   525,720.7 
Disposals or retirements
   —   (41.5)   (6,397.3)   (734.1)   —   (7,172.9) 
Transfers from assets subject to operating leases
   —   23.1   —   —   —   23.1 
Transfers to assets subject to operating leases
   —   —   (1,199.0)   —   —   (1,199.0) 
Effect of exchange rate changes
   (49.2)   (491.7)   (1,964.3)   (127.5)   (111.7)   (2,744.4) 
   
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
Balance at December 31, 2020
  $3,942.6  $522,447.4  $3,607,005.7  $68,862.7  $223,965.4  $4,426,223.8 
   
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
       
Accumulated depreciation and impairment
                         
       
Balance at January 1, 2020
  $538.7  $243,059.3  $2,278,266.0  $37,418.4  $—  $2,559,282.4 
Additions
   1.5   29,209.1   285,393.6   7,216.9   —   321,821.1 
Disposals or retirements
   —   (27.9)   (6,012.9)   (732.4)   —   (6,773.2) 
Transfers from assets subject to operating leases
   —   8.2   —   —   —   8.2 
Transfers to assets subject to operating leases
   —   —   (202.6)   —   —   (202.6) 
Impairment
   —   —   10.2   —   —   10.2 
Effect of exchange rate changes
   (34.1)   (449.2)   (1,924.3)   (100.6)   —   (2,508.2) 
   
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
       
Balance at December 31, 2020
  $506.1  $271,799.5  $2,555,530.0  $43,802.3  $—  $2,871,637.9 
   
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
       
Carrying amounts at December 31, 2020
  $3,436.5  $250,647.9  $1,051,475.7  $25,060.4  $223,965.4  $1,554,585.9 
   
 
 
  
 
 
  
 
 
  
 
 
  
 
 
  
 
 
 
The significant part of the Company’s buildings includes main plants, mechanical and electrical power equipment and clean rooms, and the related depreciation is calculated using the estimated useful lives of 20 years, 10 years and 10 years, respectively.
In the first quarter of 2019, the Company recognized a reversal of impairment loss of NT$301.4 million due to redeployment of certain idle machinery and equipment. Such reversal of impairment loss was recognized in other operating income and expenses.
 b.
Assets subject to operating leases
 
 
   
Buildings
  
Machinery and
Equipment
   
Total
 
   
NT$
  
NT$
   
NT$
 
   
(In Millions)
  
(In Millions)
   
(In Millions)
 
Cost
              
    
Balance at January 1, 2019
  $562.6  $—   $562.6 
   
 
 
  
 
 
   
 
 
 
    
Balance at December 31, 2019
  $562.6  $—   $562.6 
   
 
 
  
 
 
   
 
 
 
    
Accumulated depreciation
              
    
Balance at January 1, 2019
  $474.9  $—   $474.9 
Additions
   24.2   —    24.2 
   
 
 
  
 
 
   
 
 
 
    
Balance at December 31, 2019
  $499.1  $—   $499.1 
   
 
 
  
 
 
   
 
 
 
    
Carrying amounts at December 31, 2019
  $63.5  $—   $63.5 
   
 
 
  
 
 
   
 
 
 
    
Cost
              
    
Balance at January 1, 2020
  $562.6  $—   $562.6 
Disposals or retirements
   (311.9)   —    (311.9) 
Transfers to assets used by the Company
   (23.1)   —    (23.1) 
Transfers from assets used by the Company
   —   1,199.0    1,199.0 
   
 
 
  
 
 
   
 
 
 
    
Balance at December 31, 2020
  $227.6  $1,199.0   $1,426.6 
   
 
 
  
 
 
   
 
 
 
    
Accumulated depreciation
              
    
Balance at January 1, 2020
  $499.1  $—   $499.1 
Additions
   16.3   19.4    35.7 
Disposals or retirements
   (305.8)   —    (305.8) 
Transfers to assets used by the Company
   (8.2)   —    (8.2) 
Transfers from assets used by the Company
   —   202.6    202.6 
   
 
 
  
 
 
   
 
 
 
    
Balance at December 31, 2020
  $201.4  $222.0   $423.4 
   
 
 
  
 
 
   
 
 
 
    
Carrying amounts at December 31, 2020
  $26.2  $977.0   $1,003.2 
   
 
 
  
 
 
   
 
 
 
Operating leases relate to leases of buildings and leases of machinery and equipment with lease terms approximately between 1 to 5 years. The lessees do not have purchase options to acquire the assets at the expiry of the lease periods.
 
The maturity ana
l
ysis of operating lease payments receivable from the buildings and machinery and equipment is as follows:
 
   
December 31,

2019
   
December 31,

2020
 
   
NT$
   
NT$
 
   
(In Millions)
   
(In Millions)
 
   
Year 1
  $18.4   $149.1 
Year 2
   17.0    17.0 
Year 3
   17.0    — 
   
 
 
   
 
 
 
   
   $52.4   $166.1