Property, Plant and Equipment (Tables)

12 Months Ended

Dec. 31, 2019

Disclosure Of Property Plant And Equipment [Line Items]

Summary of Property, Plant and Equipment

	December 31
	2018
	NT$
	(In Millions)
Carrying amount
Land	$	103,972
Land improvements		263
Buildings		44,784
Computer equipment		2,115
Telecommunications equipment		116,322
Transportation equipment		231
Miscellaneous equipment		2,582
Construction in progress and equipment to be accepted		18,645
	$	288,914

	Land			Land Improvements			Buildings			Computer Equipment			Telecommuni- cations Equipment			Transportation Equipment			Miscellaneous Equipment			Construction in Progress and Equipment to be Accepted			Total
	NT$			NT$			NT$			NT$			NT$			NT$			NT$			NT$			NT$
	(In Millions)
Cost
Balance on    January 1, 2017	$	103,872		$	1,581		$	67,738		$	14,295		$	715,692		$	3,866		$	8,943		$	20,141		$	936,128
Additions		—			—			30			78			193			1			193			25,574			26,069
Disposal		(158	)		(5	)		(108	)		(974	)		(13,739	)		(62	)		(402	)		—			(15,448	)
Effect of foreign    exchange    differences		—			—			—			(1	)		(172	)		—			(3	)		—			(176	)
Others		365			19			5,034			764			20,080			29			784			(27,188	)		(113	)
Balance on    December 31, 2017	$	104,079		$	1,595		$	72,694		$	14,162		$	722,054		$	3,834		$	9,515		$	18,527		$	946,460
Accumulated    depreciation    and impairment
Balance on    January 1, 2017	$	—		$	(1,248	)	$	(25,591	)	$	(11,582	)	$	(596,497	)	$	(3,237	)	$	(6,803	)	$	—		$	(644,958	)
Depreciation    expenses		—			(50	)		(1,402	)		(1,192	)		(24,492	)		(330	)		(677	)		—			(28,143	)
Disposal		—			4			47			967			13,712			63			389			—			15,182
Effect of foreign    exchange    differences		—			—			—			—			45			—			2			—			47
Others		—			1			147			19			78			(9	)		(116	)		—			120
Balance on    December 31, 2017	$	—		$	(1,293	)	$	(26,799	)	$	(11,788	)	$	(607,154	)	$	(3,513	)	$	(7,205	)	$	—		$	(657,752	)
Cost
Balance on    January 1, 2018	$	104,079		$	1,595		$	72,694		$	14,162		$	722,054		$	3,834		$	9,515		$	18,527		$	946,460
Additions		—			—			21			52			159			—			334			27,413			27,979
Disposal		(71	)		—			—			(643	)		(31,984	)		(29	)		(623	)		—			(33,350	)
Effect of foreign    exchange    differences		—			—			—			—			60			—			—			—			60
Others		(36	)		6			196			687			25,459			77			648			(27,295	)		(258	)
Balance on    December 31, 2018	$	103,972		$	1,601		$	72,911		$	14,258		$	715,748		$	3,882		$	9,874		$	18,645		$	940,891

(Continued)

	Land		Land Improvements			Buildings			Computer Equipment			Telecommuni- cations Equipment			Transportation Equipment			Miscellaneous Equipment			Construction in Progress and Equipment to be Accepted		Total
	NT$		NT$			NT$			NT$			NT$			NT$			NT$			NT$		NT$
	(In Millions)
Accumulated    depreciation    and impairment
Balance on January 1, 2018	$	—	$	(1,293	)	$	(26,799	)	$	(11,788	)	$	(607,154	)	$	(3,513	)	$	(7,205	)	$	—	$	(657,752	)
Depreciation    expenses		—		(45	)		(1,356	)		(983	)		(24,236	)		(162	)		(679	)		—		(27,461	)
Disposal		—		—			—			632			31,952			29			615			—		33,228
Effect of foreign    exchange    differences		—		—			—			—			(20	)		—			—			—		(20	)
Others		—		—			28			(4	)		32			(5	)		(23	)		—		28
Balance on    December 31, 2018	$	—	$	(1,338	)	$	(28,127	)	$	(12,143	)	$	(599,426	)	$	(3,651	)	$	(7,292	)	$	—	$	(651,977	)

Disclosure Of Property Plant And Equipment Estimated Useful Life Explanatory

Depreciation expense in 2017 and 2018 is computed using the straight-line method over the following estimated service lives:

Land improvements	8-30 years
Buildings
Main buildings	35-60 years
Other building facilities	3-20 years
Computer equipment	2-8 years
Telecommunications equipment
Telecommunication circuits	2-30 years
Telecommunication machinery and antennas equipment	2-30 years
Transportation equipment	3-10 years
Miscellaneous equipment
Leasehold improvements	1-6 years
Mechanical and air conditioner equipment	3-16 years
Others	1-10 years

Summary of Assets Used by the Company

	December 31, 2019
	NT$
	(In Millions)
Assets used by the Company	$	276,370
Assets subject to operating leases		7,324
	$	283,694

Summary of Future Aggregate Lease Collection under Operating Lease for Freehold Plant, Property and Equipment

The future aggregate minimum lease payments under non-cancellable operating leases are as follows:

2018

	December 31, 2018
	NT$
	(In Millions)
Within one year	$	3,439
Longer than one year but within five years		6,375
Longer than five years		744
	$	10,558

The future aggregate minimum lease collection under non-cancellable operating leases is as follows:

	December 31, 2018
	NT$
	(In Millions)
Within one year	$	344
Longer than one year but within five years		580
Longer than five years		206
	$	1,130

2019

The future aggregate lease collection under operating lease for investment properties is as follows:

	December 31, 2019
	NT$
	(In Millions)
Year 1	$	113
Year 2		91
Year 3		71
Year 4		61
Year 5		39
Onwards		96
	$	471

Assets Subject to Operating Leases [Member]

Disclosure Of Property Plant And Equipment [Line Items]

Summary of Property, Plant and Equipment

	Land		Land Improvements			Buildings			Total
	NT$		NT$			NT$			NT$
	(In Millions)
Cost
Balance on    January 1, 2019	$	—	$	—		$	—		$	—
Effect of retrospective application of IFRS 16		3,617		1			3,583			7,201
Balance on    January 1, 2019 as adjusted		3,617		1			3,583			7,201
Additions		—		—			4			4
Transferred from (to) assets used by the Company		1,362		(1	)		255			1,616
Balance on    December 31, 2019	$	4,979	$	—		$	3,842		$	8,821
Accumulated    depreciation    and impairment
Balance on    January 1, 2019	$	—	$	—		$	—		$	—
Effect of retrospective application of IFRS 16		—		(1	)		(1,265	)		(1,266	)
Balance on    January 1, 2019 as adjusted		—		(1	)		(1,265	)		(1,266	)
Depreciation    expenses		—		—			(74	)		(74	)
Transferred to (from) assets used by the company		—		1			(158	)		(157	)
Balance on    December 31, 2019	$	—	$	—		$	(1,497	)	$	(1,497	)
Balance on January 1, 2019 as adjusted, net	$	3,617	$	—		$	2,318		$	5,935
Balance on December 31, 2019, net	$	4,979	$	—		$	2,345		$	7,324

Disclosure Of Property Plant And Equipment Estimated Useful Life Explanatory

The above items of property, plant and equipment subject to operating leases are depreciated on a straight-line basis over their estimated useful lives as follows:

Land improvements	10 years
Buildings
Main buildings	35-60 years
Other building facilities	3-15 years

Summary of Future Aggregate Lease Collection under Operating Lease for Freehold Plant, Property and Equipment

The future aggregate lease collection under operating lease for the freehold plant, property and equipment is as follows:

	December 31, 2019
	NT$
	(In Millions)
Year 1	$	302
Year 2		273
Year 3		234
Year 4		191
Year 5		130
Onwards		1,224
	$	2,354

Assets Used by the Company [Member]

Disclosure Of Property Plant And Equipment [Line Items]

Summary of Property, Plant and Equipment

	Land			Land Improvements			Buildings			Computer Equipment			Telecommuni- cations Equipment			Transportation Equipment			Miscellaneous Equipment			Construction in Progress and Equipment to be Accepted			Total
	NT$			NT$			NT$			NT$			NT$			NT$			NT$			NT$			NT$
	(In Millions)
Cost
Balance on    January 1, 2019	$	103,972		$	1,601		$	72,911		$	14,258		$	715,748		$	3,882		$	9,874		$	18,645		$	940,891
Effect of retrospective application of IFRS 16		(3,617	)		(1	)		(3,583	)		—			(3,885	)		—			—			—			(11,086	)
Balance on    January 1, 2019 as adjusted		100,355			1,600			69,328			14,258			711,863			3,882			9,874			18,645			929,805
Additions		—			—			1,221			57			120			1			149			21,612			23,160
Disposal		(38	)		(7	)		(3	)		(1,916	)		(30,417	)		(51	)		(405	)		—			(32,837	)
Effect of foreign    exchange    differences		—			—			—			—			(37	)		—			(1	)		(6	)		(44	)
Others		(1,214	)		25			455			606			24,503			80			473			(26,499	)		(1,571	)
Balance on    December 31, 2019	$	99,103		$	1,618		$	71,001		$	13,005		$	706,032		$	3,912		$	10,090		$	13,752		$	918,513
Accumulated    depreciation    and impairment
Balance on    January 1, 2019	$	—		$	(1,338	)	$	(28,127	)	$	(12,143	)	$	(599,426	)	$	(3,651	)	$	(7,292	)	$	—		$	(651,977	)
Effect of retrospective application of IFRS 16		—			1			1,265			—			2,576			—			—			—			3,842
Balance on    January 1, 2019 as adjusted		—			(1,337	)		(26,862	)		(12,143	)		(596,850	)		(3,651	)		(7,292	)		—			(648,135	)
Depreciation    expenses		—			(43	)		(1,301	)		(827	)		(23,906	)		(91	)		(688	)		—			(26,856	)
Disposal		—			6			3			1,909			30,380			51			402			—			32,751
Impairment losses		—			—			—			—			—			—			(64	)		(29	)		(93	)
Effect of foreign    exchange    differences		—			—			—			—			16			—			1			—			17
Others		—			(1	)		183			(7	)		22			(3	)		(21	)		—			173
Balance on    December 31, 2019	$	—		$	(1,375	)	$	(27,977	)	$	(11,068	)	$	(590,338	)	$	(3,694	)	$	(7,662	)	$	(29	)	$	(642,143	)

Disclosure Of Property Plant And Equipment Estimated Useful Life Explanatory

Depreciation expense for assets used by the Company in 2019 is computed using the straight-line method over the following estimated service lives:

Land improvements	10-30 years
Buildings
Main buildings	20-60 years
Other building facilities	3-15 years
Computer equipment	2-8 years
Telecommunications equipment
Telecommunication circuits	2-30 years
Telecommunication machinery and antennas equipment	2-30 years
Transportation equipment	3-10 years
Miscellaneous equipment
Leasehold improvements	1-9 years
Mechanical and air conditioner equipment	3-16 years
Others	1-15 years