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Application of New and Amended International Financial Reporting Standards (Tables)
 12 Months Ended
Dec. 31, 2019
Description Of Expected Impact Of Initial Application Of New Standards Or Interpretations [Abstract]  
Summary of Lease Liabilities The difference between the (1) lease liabilities recognized on January 1, 2019 and (2) future aggregate minimum lease payments of non-cancellable operating lease under IAS 17 on December 31, 2018 is explained as follows:

 

 

NT$

 

 

 

(In Millions)

 

The future aggregate minimum lease payments of non-cancellable operating lease on December 31, 2018

 

$

10,558

 

Less:  Recognition exemption for leases of low-value assets

 

 

(3

)

 

 

 

 

 

Undiscounted amount on January 1, 2019

 

$

10,555

 

 

 

 

 

 

Discounted lease liabilities using the incremental borrowing rate on January 1, 2019

 

$

10,340

 

Add:  Adjustments as a result of a different treatment of extension options

 

 

—

 

 

 

 

 

 

Lease liabilities recognized on January 1, 2019

 

$

10,340

 
Schedule of Impact on Assets, Liabilities and Equity from Initial Retrospective Application of IFRS 16

The impact on assets, liabilities and equity as of January 1, 2019 from the initial application of IFRS 16 is set out as follows:

 

 

Carrying

Amount as of

January 1,

2019

 

 

Effect of

Retrospective

Application of

IFRS 16

 

 

Adjusted

Carrying

Amount as of

January 1, 2019

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Prepayments - current

 

$

1,873

 

 

$

(245

)

 

$

1,628

 

Property, plant and equipment

 

$

288,914

 

 

 

(1,309

)

 

$

287,605

 

Right-of-use assets

 

$

—

 

 

 

12,163

 

 

$

12,163

 

Deferred income tax assets

 

$

3,554

 

 

 

26

 

 

$

3,580

 

Prepayments - noncurrent

 

$

3,463

 

 

 

(414

)

 

$

3,049

 

Total effect on assets

 

 

 

 

 

$

10,221

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Contract liabilities - current

 

$

10,688

 

 

$

214

 

 

$

10,902

 

Lease liabilities - current

 

$

—

 

 

 

3,394

 

 

$

3,394

 

Other payables

 

$

23,315

 

 

 

(48

)

 

$

23,267

 

Other current liabilities

 

$

1,382

 

 

 

(214

)

 

$

1,168

 

Contract liabilities - noncurrent

 

$

2,595

 

 

 

3,483

 

 

$

6,078

 

Deferred income tax liabilities

 

$

1,992

 

 

 

—

 

 

$

1,992

 

Lease liabilities - noncurrent

 

$

—

 

 

 

6,946

 

 

$

6,946

 

Other noncurrent liabilities

 

$

4,793

 

 

 

(3,483

)

 

$

1,310

 

Total effect on liabilities

 

 

 

 

 

$

10,292

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Unappropriated earnings

 

$

66,626

 

 

$

(51

)

 

$

66,575

 

Noncontrolling interests

 

$

9,857

 

 

$

(20

)

 

$

9,837

 

Total effect on equity

 

 

 

 

 

$

(71

)