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Trade Notes and Accounts Receivable, Net (Tables) - Trade notes and accounts receivable [Member]
 12 Months Ended
Dec. 31, 2019
Disclosure Of Financial Assets [Line Items]  
Summary of Trade Notes and Accounts Receivable, Net

 

 

 

December 31

 

 

 

2018

 

 

2019

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Trade notes and accounts receivable

 

$

32,678

 

 

$

28,768

 

Less:  Loss allowance

 

 

(2,602

)

 

 

(2,360

)

 

 

$

30,076

 

 

$

26,408

 
Movements of Allowance for Doubtful Accounts, Trade Notes and Accounts Receivable

Movements of the allowance for doubtful accounts were as follows:

 

 

 

Individually

Assessed for

Impairment

 

 

Collectively

Assessed for

Impairment

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Balance on January 1, 2017

 

$

805

 

 

$

968

 

 

$

1,773

 

Add:  Provision for doubtful accounts

 

 

535

 

 

 

43

 

 

 

578

 

Deduct:  Amounts written off

 

 

(15

)

 

 

(219

)

 

 

(234

)

Balance on December 31, 2017

 

$

1,325

 

 

$

792

 

 

$

2,117

 

Movements of loss allowance for trade notes and accounts receivable were as follows:

 

 

 

Year Ended December 31

 

 

 

2018

 

 

2019

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Beginning balance

 

$

2,117

 

 

$

2,602

 

Add:  Provision for (reversal of) credit loss

 

 

805

 

 

 

(54

)

Less:  Amounts written off

 

 

(320

)

 

 

(188

)

Ending balance

 

$

2,602

 

 

$

2,360

 
Provision Matrix Arising from Telecommunications and Project Business provision matrix arising from telecommunications business and project business is disclosed below: 

December 31, 2018

 

 

Not Past

Due

 

 

Past Due

Less than

30 Days

 

 

Pass Due

31 to 60

Days

 

 

Pass Due

61 to 90

Days

 

 

Pass Due

91 to 120

Days

 

 

Pass Due

121 to 180

Days

 

 

Pass Due

over 180

Days

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(In Millions)

 

 

 

 

 

 

 

 

 

 

 

 

 

Telecommunications

   business

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Expected credit loss rate

   (Note a)

 

0%-3%

 

 

3%-30%

 

 

7%-69%

 

 

19%-82%

 

 

32%-90%

 

 

61%-95%

 

 

100%

 

 

 

 

 

Gross carrying amount

 

$

23,307

 

 

$

455

 

 

$

95

 

 

$

49

 

 

$

37

 

 

$

36

 

 

$

418

 

 

$

24,397

 

Loss allowance

   (Lifetime ECL)

 

 

(80

)

 

 

(27

)

 

 

(24

)

 

 

(29

)

 

 

(28

)

 

 

(25

)

 

 

(418

)

 

 

(631

)

Amortized cost

 

$

23,227

 

 

$

428

 

 

$

71

 

 

$

20

 

 

$

9

 

 

$

11

 

 

$

—

 

 

$

23,766

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Project business

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Expected credit loss rate

   (Note b)

 

0%-5%

 

 

5%

 

 

10%

 

 

30%

 

 

50%

 

 

80%

 

 

100%

 

 

 

 

 

Gross carrying amount

 

$

4,067

 

 

$

88

 

 

$

92

 

 

$

8

 

 

$

12

 

 

$

7

 

 

$

1,725

 

 

$

5,999

 

Loss allowance (Lifetime

   ECL)

 

 

(153

)

 

 

(8

)

 

 

(10

)

 

 

(3

)

 

 

(8

)

 

 

(6

)

 

 

(1,725

)

 

 

(1,913

)

Amortized cost

 

$

3,914

 

 

$

80

 

 

$

82

 

 

$

5

 

 

$

4

 

 

$

1

 

 

$

—

 

 

$

4,086

 

 

December 31, 2019

 

 

 

Not Past

Due

 

 

Past Due

Less than

30 Days

 

 

Pass Due

31 to 60

Days

 

 

Pass Due

61 to 90

Days

 

 

Pass Due

91 to 120

Days

 

 

Pass Due

121 to 180

Days

 

 

Pass Due

over 180

Days

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(In Millions)

 

 

 

 

 

 

 

 

 

 

 

 

 

Telecommunications

   business

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Expected credit loss rate

   (Note a)

 

0%-2%

 

 

0%-25%

 

 

0%-68%

 

 

0%-83%

 

 

11%-90%

 

 

17%-96%

 

 

100%

 

 

 

 

 

Gross carrying amount

 

$

19,020

 

 

$

268

 

 

$

75

 

 

$

47

 

 

$

41

 

 

$

28

 

 

$

601

 

 

$

20,080

 

Loss allowance

   (Lifetime ECL)

 

 

(56

)

 

 

(26

)

 

 

(28

)

 

 

(35

)

 

 

(26

)

 

 

(27

)

 

 

(601

)

 

 

(799

)

Amortized cost

 

$

18,964

 

 

$

242

 

 

$

47

 

 

$

12

 

 

$

15

 

 

$

1

 

 

$

—

 

 

$

19,281

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Project business

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Expected credit loss rate

   (Note b)

 

0%-5%

 

 

5%

 

 

10%

 

 

30%

 

 

50%

 

 

80%

 

 

100%

 

 

 

 

 

Gross carrying amount

 

$

4,054

 

 

$

78

 

 

$

52

 

 

$

30

 

 

$

12

 

 

$

1

 

 

$

1,472

 

 

$

5,699

 

Loss allowance (Lifetime

   ECL)

 

 

(3

)

 

 

(5

)

 

 

(5

)

 

 

(11

)

 

 

(5

)

 

 

(1

)

 

 

(1,472

)

 

 

(1,502

)

Amortized cost

 

$

4,051

 

 

$

73

 

 

$

47

 

 

$

19

 

 

$

7

 

 

$

—

 

 

$

—

 

 

$

4,197

 

 

 

Note a:

Please refer to Notes 29 and 41 for the information of disaggregation of telecommunications service revenue.  The expected credit loss rate applicable to different business revenue varies so as to reflect the risk level indicating by factors like historical experience.

 

Note b:

The project business has different loss types according to the customer types.  The expected credit loss rate listed above is for general customers.  When customer is the government or its affiliates, it is expected that no credit loss will occur.  For those who had bounced or exchanged checks as well as those accounts receivable were overdue more than six months that are classified as high risk customers, the expected credit loss of high risk customers is at least 50%, and the rate is increased when the overdue days increases.