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Lease Arrangements
 6 Months Ended
Jun. 30, 2021
Text Block [Abstract]  
Lease Arrangements
16.
LEASE ARRANGEMENTS
 
  a.
Right-of-use
assets
 
    
December 31,

2020
       
June 30,

2021
  
    
NT$
       
NT$
  
    
(In Millions)
       
(In Millions)
  
     
Carrying amounts
                    
     
Land
    $ 25,141.9        $ 30,256.9  
Buildings
      2,544.8          2,323.8  
Machinery and equipment
      —          3.9  
Office equipment
      41.8          34.7  
    
 
 
       
 
 
  
     
     $ 27,728.5        $ 32,619.3  
    
 
 
       
 
 
  
   
    
Six Months Ended June 30
  
    
2020
       
2021
  
    
NT$
       
NT$
  
    
(In Millions)
       
(In Millions)
  
     
Additions to
right-of-use
assets
    $ 5,511.0        $ 6,220.1  
    
 
 
       
 
 
  
     
Depreciation of
right-of-use
assets
                    
Land
    $ 605.8        $ 899.4  
Buildings
      278.2          310.6  
Machinery and equipment
      581.9          0.2  
Office equipment
      12.2          10.9  
    
 
 
       
 
 
  
     
     $ 1,478.1        $ 1,221.1  
    
 
 
       
 
 
  
     
Income from subleasing
right-of-use
assets (classified under other operating income and expenses, net)
    $ 37.9        $ 40.7  
    
 
 
       
 
 
  
  b.
Lease liabilities
 
    
December 31,

2020
       
June 30,

2021
  
    
NT$
       
NT$
  
    
(In Millions)
       
(In Millions)
  
     
Carrying amounts
                    
     
Current portion (classified under accrued expenses and other current liabilities)
    $ 1,828.0        $ 1,861.3  
Noncurrent portion
      20,560.6          21,030.4  
    
 
 
       
 
 
  
     
     $ 22,388.6        $ 22,891.7  
    
 
 
       
 
 
  
Ranges of discount rates for lease liabilities are as follows:
 
    
December 31,
2020
     
June 30,
2021
     
Land
   
0.48%-2.14%
     
0.39%-2.14%
Buildings
    0.54%-3.88%     
0.39%-3.88%
Machinery and equipment
    —      0.71%
Office equipment
    0.28%-3.88%     
0.28%-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.
 
  d.
Subleases
The Company subleases the right to use its buildings and machinery and equipment under operating leases with lease terms of 1 to 6 years.
The maturity analysis of lease payments rec
e
ivable under operating subleases is as follows:
 
     
                        
      
                        
  
    
December 31,

2020
       
June 30,

2021
  
    
NT$
       
NT$
  
    
(In Millions)
       
(In Millions)
  
     
Year 1
   
$
144.1
 
     
$
65.0
 
    
 
 
       
 
 
  
 
  e.
Other lease information
 
                                                               
    
Six Months Ended June 30
  
    
2020
       
2021
  
    
NT$
       
NT$
  
    
(In Millions)
       
(In Millions)
  
     
Expenses relating to short-term leases
   
$
1,754.8
 
     
$
2,588.9
 
    
 
 
       
 
 
  
Expenses relating to variable lease payments not included in the measurement of lease liabilities
   
$
97.2
 
     
$
101.0
 
    
 
 
       
 
 
  
Total cash outflow for leases
   
$
3,568.8
 
     
$
3,660.1