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Property, Plant and Equipment (Tables)

6 Months Ended

Jun. 30, 2021

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, 2020				June 30, 2021
		NT$				NT$
		(In Millions)				(In Millions)
Year 1		$	149.1			$	22.0
Year 2			17.0				8.5
		$	166.1			$	30.5

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, 2020		$	3,991.8			$	438,075.0			$	2,886,623.0			$	54,611.4			$	528,295.1			$	3,911,596.3
Additions (deductions)			—				66,843.8				575,722.1				9,268.1				(374,596.1	)			277,237.9
Disposals or retirements			—				(19.7	)			(3,060.2	)			(114.2	)			—				(3,194.1	)
Transfers from assets subject to operating leases			—				22.3				—				—				—				22.3
Effect of exchange rate changes			(14.6	)			(1,126.9	)			(3,760.4	)			(125.4	)			(140.1	)			(5,167.4	)
Balance at June 30, 2020		$	3,977.2			$	503,794.5			$	3,455,524.5			$	63,639.9			$	153,558.9			$	4,180,495.0
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			0.8				13,167.7				118,235.1				3,172.2				—				134,575.8
Disposals or retirements			—				(15.8	)			(2,892.0	)			(113.2	)			—				(3,021.0	)
Transfers from assets subject to operating leases			—				8.2				—				—				—				8.2
Effect of exchange rate changes			(10.1	)			(612.9	)			(3,175.4	)			(74.9	)			—				(3,873.3	)
Balance at June 30, 2020		$	529.4			$	255,606.5			$	2,390,433.7			$	40,402.5			$	—			$	2,686,972.1
Carrying amounts at January 1, 2020		$	3,453.1			$	195,015.7			$	608,357.0			$	17,193.0			$	528,295.1			$	1,352,313.9
Carrying amounts at June 30, 2020		$	3,447.8			$	248,188.0			$	1,065,090.8			$	23,237.4			$	153,558.9			$	1,493,522.9
Cost
Balance at January 1, 2021		$	3,942.6			$	522,447.4			$	3,607,005.7			$	68,862.7			$	223,965.4			$	4,426,223.8
Additions			2,587.2				34,524.3				217,478.9				3,799.5				108,588.6				366,978.5
Disposals or retirements			—				(19.9	)			(6,882.0	)			(124.8	)			—				(7,026.7	)
Transfers from assets subject to operating leases			—				35.5				656.2				—				—				691.7
Transfers to assets subject to operating leases			—				—				(244.6	)			—				—				(244.6	)
Effect of exchange rate changes			(16.1	)			86.0				672.2				(7.4	)			(81.6	)			653.1
Balance at June 30, 2021		$	6,513.7			$	557,073.3			$	3,818,686.4			$	72,530.0			$	332,472.4			$	4,787,275.8
Accumulated depreciation and impairment
Balance at January 1, 2021		$	506.1			$	271,799.5			$	2,555,530.0			$	43,802.3			$	—			$	2,871,637.9
Additions			0.7				16,942.3				178,535.5				3,863.4				—				199,341.9
Disposals or retirements			—				(17.1	)			(6,695.4	)			(124.0	)			—				(6,836.5	)
Transfers from assets subject to operating leases			—				15.6				197.7				—				—				213.3
Transfers to assets subject to operating leases			—				—				(68.3	)			—				—				(68.3	)
Impairment			—				—				274.4				—				—				274.4
Effect of exchange rate changes			(3.8	)			21.6				590.3				(7.1	)			—				601.0
Balance at June 30, 2021		$	503.0			$	288,761.9			$	2,728,364.2			$	47,534.6			$	—			$	3,065,163.7
Carrying amounts at January 1, 2021		$	3,436.5			$	250,647.9			$	1,051,475.7			$	25,060.4			$	223,965.4			$	1,554,585.9
Carrying amounts at June 30, 2021		$	6,010.7			$	268,311.4			$	1,090,322.2			$	24,995.4			$	332,472.4			$	1,722,112.1

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, 2020		$	562.6			$	—			$	562.6
Transfers to assets used by the Company			(22.3	)			—				(22.3	)
Balance at June 30, 2020		$	540.3			$	—			$	540.3
Accumulated depreciation
Balance at January 1, 2020		$	499.1			$	—			$	499.1
Additions			11.4				—				11.4
Transfers to assets used by the Company			(8.2	)			—				(8.2	)
Balance at June 30, 2020		$	502.3			$	—			$	502.3
Carrying amounts at January 1, 2020		$	63.5			$	—			$	63.5
Carrying amounts at June 30, 2020		$	38.0			$	—			$	38.0
Cost
Balance at January 1, 2021		$	227.6			$	1,199.0			$	1,426.6
Transfers to assets used by the Company			(35.5	)			(656.2	)			(691.7	)
Transfers from assets used by the Company			—				244.6				244.6
Balance at June 30, 2021		$	192.1			$	787.4			$	979.5
Accumulated depreciation
Balance at January 1, 2021		$	201.4			$	222.0			$	423.4
Additions			0.6				133.5				134.1
Transfers to assets used by the Company			(15.6	)			(197.7	)			(213.3	)
Transfers from assets used by the Company			—				68.3				68.3
Balance at June 30, 2021		$	186.4			$	226.1			$	412.5
Carrying amounts at January 1, 2021		$	26.2			$	977.0			$	1,003.2
Carrying amounts at June 30, 2021		$	5.7			$	561.3			$	567.0

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, 2020				June 30, 2021
		NT$				NT$
		(In Millions)				(In Millions)
Assets used by the Company		$	1,554,585.9			$	1,722,112.1
Assets subject to operating leases			1,003.2				567.0
		$	1,555,589.1			$	1,722,679.1

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

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