XML 89 R74.htm IDEA: XBRL DOCUMENT v3.19.1
Equity (Tables)
12 Months Ended
Dec. 31, 2018
Disclosure Of Classes Of Share Capital [Line Items]  
Summary of Common Stocks

 

1)

Common stocks

 

 

 

December 31

 

 

 

2017

 

 

2018

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Number of authorized shares

 

 

12,000

 

 

 

12,000

 

Authorized shares

 

$

120,000

 

 

$

120,000

 

Number of issued and paid shares

 

 

7,757

 

 

 

7,757

 

Issued and outstanding shares

 

$

77,574

 

 

$

77,574

 

 

Adjustments of Additional Paid-in Capital

The adjustments of additional paid-in capital for the years ended December 31, 2016, 2017 and 2018 were as follows:

 

 

 

Share

Premium

 

 

Movements of

Additional

Paid-in

Capital

for Associates

and Joint

Ventures

Accounted for

Using Equity

Method

 

 

Movements of

Additional

Paid-in

Capital

Arising from

Changes in

Equities of

Subsidiaries

 

 

Difference

between

Consideration

Received and

Carrying

Amount of the

Subsidiaries’

Net Assets

upon Disposal

 

 

Donated

Capital

 

 

Stockholders’

Contribution

Due to

Privatization

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Balance on January 1, 2016

 

$

126,045

 

 

$

 

 

$

 

 

$

27

 

 

$

13

 

 

$

20,648

 

 

$

146,733

 

Partial disposal of interests in subsidiaries

 

 

 

 

 

 

 

 

 

 

 

58

 

 

 

 

 

 

 

 

 

58

 

Change in additional paid-in capital for not participating in the capital increase of a subsidiary

 

 

 

 

 

 

 

 

389

 

 

 

 

 

 

 

 

 

 

 

 

389

 

Share-based payment transactions of subsidiaries

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance on December 31, 2016

 

$

126,045

 

 

$

 

 

$

389

 

 

$

85

 

 

$

13

 

 

$

20,648

 

 

$

147,180

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance on January 1, 2017

 

$

126,045

 

 

$

 

 

$

389

 

 

$

85

 

 

$

13

 

 

$

20,648

 

 

$

147,180

 

Unclaimed dividend

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3

 

 

 

 

 

 

3

 

Change in additional paid-in capital from investments in associates and joint ventures accounted for using equity method

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Partial disposal of interests in subsidiaries

 

 

 

 

 

 

 

 

1

 

 

 

76

 

 

 

 

 

 

 

 

 

77

 

Change in additional paid-in capital for not participating in the capital increase of a subsidiary

 

 

 

 

 

 

 

 

802

 

 

 

 

 

 

 

 

 

 

 

 

802

 

Other changes in additional paid-in capital in subsidiaries

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Share-based payment transactions of subsidiaries

 

 

 

 

 

 

 

 

2

 

 

 

 

 

 

 

 

 

 

 

 

2

 

Treasury stock transfer of subsidiaries

 

 

 

 

 

 

 

 

27

 

 

 

 

 

 

 

 

 

 

 

 

27

 

Balance on December 31, 2017

 

$

126,045

 

 

$

 

 

$

1,221

 

 

$

161

 

 

$

16

 

 

$

20,648

 

 

$

148,091

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance on January 1, 2018

 

$

126,045

 

 

$

 

 

$

1,221

 

 

$

161

 

 

$

16

 

 

$

20,648

 

 

$

148,091

 

Unclaimed dividend

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

 

 

 

 

 

2

 

Partial disposal of interests in subsidiaries

 

 

 

 

 

 

 

 

 

 

 

826

 

 

 

 

 

 

 

 

 

826

 

Change in additional paid-in capital for not proportionately participating in the capital increase of a subsidiary

 

 

 

 

 

 

 

 

777

 

 

 

 

 

 

 

 

 

 

 

 

777

 

Share-based payment transactions of subsidiaries

 

 

 

 

 

 

 

 

11

 

 

 

 

 

 

 

 

 

 

 

 

11

 

Treasury stock transfer of subsidiaries

 

 

 

 

 

 

 

 

55

 

 

 

 

 

 

 

 

 

 

 

 

55

 

Balance on December 31, 2018

 

$

126,045

 

 

$

 

 

$

2,064

 

 

$

987

 

 

$

18

 

 

$

20,648

 

 

$

149,762

 

Appropriations of Earnings

The appropriations of the 2016 and 2017 earnings of Chunghwa approved by the stockholders in their meetings on June 23, 2017 and June 15, 2018 were as follows:

 

 

 

Appropriation of Earnings

 

 

Dividends Per Share

 

 

 

For Fiscal

Year 2016

 

 

For Fiscal

Year 2017

 

 

For Fiscal

Year 2016

 

 

For Fiscal

Year 2017

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

 

 

 

 

 

 

 

 

Special reserve

 

$

5

 

 

$

(5

)

 

 

 

 

 

 

 

 

Cash dividends

 

 

38,336

 

 

 

37,205

 

 

$

4.9419

 

 

$

4.796

 

 

The appropriations of earnings for 2018 had been proposed by Chunghwa’s Board of Directors on March 19, 2019.  The appropriations and dividends per share were as follows:

 

 

 

For Fiscal Year 2018

 

 

 

Appropriation

of Earnings

 

 

Dividends

Per Share

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

 

 

 

 

Cash dividends

 

$

34,746

 

 

$

4.479

 

Noncontrolling Interests

 

 

e.

Noncontrolling interests

 

 

 

Year Ended December 31

 

 

 

2016

 

 

2017

 

 

2018

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Beginning balance

 

$

5,065

 

 

$

6,272

 

 

$

8,474

 

Effect of retrospective application

 

 

 

 

 

 

 

 

(4

)

Beginning balance as adjusted

 

 

5,065

 

 

 

6,272

 

 

 

8,470

 

Attributable to noncontrolling interests

 

 

 

 

 

 

 

 

 

 

 

 

Net income for the year

 

 

1,141

 

 

 

1,172

 

 

 

1,024

 

Exchange differences arising from the translation of the net investment in foreign operations

 

 

(41

)

 

 

(12

)

 

 

(3

)

Unrealized gain or loss on financial assets at FVOCI

 

 

 

 

 

 

 

 

(1

)

Unrealized loss on available-for-sale financial assets

 

 

 

 

 

(2

)

 

 

 

Income tax relating to unrealized gain and loss on available-for-sale financial assets

 

 

 

 

 

1

 

 

 

 

Remeasurements of defined benefit pension plans

 

 

(18

)

 

 

(8

)

 

 

(9

)

Income tax relating to remeasurements of defined benefit pension plans

 

 

3

 

 

 

 

 

 

3

 

Share of other comprehensive income or loss of associates accounted for using equity method

 

 

(1

)

 

 

(2

)

 

 

1

 

Cash dividends distributed by subsidiaries

 

 

(710

)

 

 

(942

)

 

 

(958

)

Partial disposal of interests in subsidiaries

 

 

25

 

 

 

29

 

 

 

349

 

Change in additional paid-in capital for not proportionately participating in the capital increase of subsidiaries

 

 

786

 

 

 

1,750

 

 

 

700

 

Other changes in additional paid-in capital of subsidiaries

 

 

 

 

 

 

 

 

 

Share-based payment transactions of subsidiaries

 

 

17

 

 

 

20

 

 

 

42

 

Net increase in noncontrolling interests

 

 

5

 

 

 

196

 

 

 

239

 

Ending balance

 

$

6,272

 

 

$

8,474

 

 

$

9,857

 

FVOCI [Member]  
Disclosure Of Classes Of Share Capital [Line Items]  
Unrealized Gain or Loss on Financial Assets at FVOCI

 

3)

Unrealized gain or loss on financial assets at FVOCI

 

 

 

Year Ended

December 31

 

 

 

2018

 

 

 

NT$

 

 

 

(In Millions)

 

Balance as of January 1, 2018 under IAS 39

 

$

 

Effect of retrospective application of IFRS 9

 

 

883

 

Balance as of January 1, 2018 under IFRS 9

 

 

883

 

Unrealized gain or loss for the year

 

 

 

 

     Equity instruments

 

 

(345

)

Balance as of December 31, 2018

 

$

538

 

Unrealized gain (loss) on available-for-sale financial assets [Member]  
Disclosure Of Classes Of Share Capital [Line Items]  
Unrealized Gain or Loss on Available-for-sale Financial Assets

 

2)

Unrealized gain or loss on available-for-sale financial assets

 

 

 

Unrealized Gain

or Loss on AFS Financial Assets

 

 

 

NT$

 

 

 

(In Millions)

 

Balance as of January 1, 2016

 

$

91

 

Unrealized gain or loss on available-for-sale financial assets

 

 

(721

)

Income tax relating to unrealized gain and loss on available-for-sale

     financial assets

 

 

2

 

Amount reclassified from equity to profit or loss on disposal of

     available-for-sale financial assets

 

 

 

Amount reclassified from equity to profit or loss on impairment of

     available-for-sale financial assets

 

 

577

 

Balance as of December 31, 2016

 

$

(51

)

Balance as of January 1, 2017

 

$

(51

)

Unrealized gain or loss on available-for-sale financial assets

 

 

607

 

Income tax relating to unrealized gain and loss on available-for-sale

     financial assets

 

 

2

 

Amount reclassified from equity to profit or loss on disposal of

     available-for-sale financial assets

 

 

 

Balance as of December 31, 2017 under IAS 39

 

 

558

 

Effect of retrospective application of IFRS 9

 

 

(558

)

Balance as of January 1, 2018 under IFRS 9

 

$