Net Income and Other Comprehensive Income (Loss) (Tables)

12 Months Ended

Dec. 31, 2019

Analysis Of Income And Expense [Abstract]

Other Income and Expenses

a. Other income and expenses

	Year Ended December 31
	2017			2018			2019
	NT$			NT$			NT$
	(In Millions)
Gain (loss) on disposal of property, plant and equipment	$	(107	)	$	142		$	(38	)
Impairment loss on property, plant and equipment		—			—			(93	)
Reversal of impairment loss on investment properties		11			19			57
Loss on disposal of intangible assets		—			—			—
Impairment loss on intangible assets		(9	)		(51	)		(9	)
Impairment loss on other assets		—			—			(44	)
	$	(105	)	$	110		$	(127	)

Other Income

b. Other income

	Year Ended December 31
	2017		2018		2019
	NT$		NT$		NT$
			(In Millions)
Dividend income	$	328	$	396	$	296
Rental income		61		70		85
Others		447		234		150
	$	836	$	700	$	531

Other Gains and Losses

c. Other gains and losses

	Year Ended December 31
	2017			2018			2019
	NT$			NT$			NT$
	(In Millions)
Foreign currency exchange gain or loss, net	$	(88	)	$	37		$	16
Gain or loss on disposal of investments accounted for using equity method		—			—			151
Gain on disposal of financial instruments		3			6			4
Valuation gain or loss on financial assets and liabilities at fair value through profit or loss, net		1			(21	)		(38	)
Others		(48	)		(68	)		(49	)
	$	(132	)	$	(46	)	$	84

Interest Expenses

d. Interest expenses

	Year Ended December 31
	2017		2018		2019
	NT$		NT$		NT$
			(In Millions)
Interest on lease liabilities	$	—	$	—	$	85
Other interest expenses		22		18		19
	$	22	$	18	$	104

Impairment Loss (Reversal of Impairment Loss) on Financial Instruments and Non-financial Assets

e. Impairment loss (reversal of impairment loss) on financial instruments

	Year Ended December 31
	2017			2018			2019
	NT$			NT$			NT$
	(In Millions)
Contract assets	$	—		$	19		$	(2	)
Trade notes and accounts receivable	$	578		$	805		$	(54	)
Other receivables	$	65		$	96		$	(69	)
Inventories	$	52		$	365		$	475
Property, plant and equipment	$	—		$	—		$	93
Investment properties	$	(11	)	$	(19	)	$	(57	)
Intangible assets	$	9		$	51		$	9
Other assets	$	—		$	—		$	44

Depreciation and Amortization Expenses

f. Depreciation and amortization expenses

	Year Ended December 31
	2017		2018		2019
	NT$		NT$		NT$
	(In Millions)
Property, plant and equipment	$	28,143	$	27,461	$	26,930
Right-of-use assets	$	—	$	—	$	3,968
Investment properties		21		21		25
Intangible assets		3,766		4,386		4,253
Incremental costs of obtaining contracts		—		1,941		1,173
Total depreciation and amortization expenses	$	31,930	$	33,809	$	36,349
Depreciation expenses summarized by functions
Operating costs	$	26,402	$	25,996	$	28,957
Operating expenses		1,762		1,486		1,966
	$	28,164	$	27,482	$	30,923
Amortization expenses summarized by functions
Operating costs	$	3,473	$	6,085	$	5,196
Marketing expenses		154		113		96
General and administrative expenses		104		93		95
Research and development expenses		35		36		39
	$	3,766	$	6,327	$	5,426

Employee Benefit Expenses

g. Employee benefit expenses

	Year Ended December 31
	2017		2018		2019
	NT$		NT$		NT$
			(In Millions)
Post-employment benefit
Defined contribution plans	$	594	$	640	$	654
Defined benefit plans		2,834		2,953		2,859
		3,428		3,593		3,513
Share-based payment
Equity-settled share-based payment		22		17		2
Other employee benefit
Salaries		25,760		26,204		25,464
Insurance		2,748		2,740		2,746
Others		15,449		14,470		14,430
		43,957		43,414		42,640
Total employee benefit expenses	$	47,407	$	47,024	$	46,155
Summary by functions
Operating costs	$	24,725	$	24,367	$	23,587
Operating expenses		22,682		22,657		22,568
	$	47,407	$	47,024	$	46,155

The compensation to the employees and remuneration to the directors of 2017 and 2018 approved by the Board of Directors on March 13, 2018 and March 19, 2019, respectively, were as follows.

	2017		2018
	Cash		Cash
	NT$		NT$
	(In Millions)
Compensation distributed to the    employees	$	1,596	$	1,404
Remuneration paid to the directors		41		38

Reclassification Adjustments of Other Comprehensive Income (Loss)

h. Reclassification adjustments of other comprehensive income or loss

	Year Ended December 31, 2017
	NT$
	(In Millions)
Unrealized gain or loss on available-for-sale financial assets
Arising during the year	$	605
Reclassification adjustments
Upon disposal		—
	$	605
Cash flow hedges
Gain arising during the year	$	3
Reclassification adjustments included in profit    or loss		(2	)
Adjusted against the carrying amount of    hedged items		(2	)
	$	(1	)