CHUNGHWA TELECOM CO LTD | CIK:0001132924 | 3

  • Filed: 4/27/2018
  • Entity registrant name: CHUNGHWA TELECOM CO LTD (CIK: 0001132924)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1132924/000156459018009423/0001564590-18-009423-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1132924/000156459018009423/cht-20171231.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001132924
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    • ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory

    Leasing

     

    a.

    The Company as lessor

    Rental income from operating leases is recognized on a straight-line basis over the term of the relevant lease.

     

    b.

    The Company as lessee

    Operating lease payments are recognized as an expense on a straight-line basis over the lease term.