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Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2020

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, 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 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

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
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

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				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

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				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

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The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment]

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-Name IAS
-Number 16
-IssueDate 2020-01-01
-Paragraph 73
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