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Equity - Unrealized Gain (Loss) on Available-for-sale Financial Assets (Detail) $ in Millions, $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2017 TWD ($) | Dec. 31, 2017 USD ($) | Dec. 31, 2016 TWD ($) | Dec. 31, 2015 TWD ($)
Beginning balance | $ 366,928 |  | $ 369,339 | $ 365,712
Unrealized gain (loss) on available-for-sale financial assets | 605 |  | (721) | (671)
Income tax relating to unrealized gain and loss on available-for-sale financial assets | (3) |  | (2) | 2
Ending balance | 369,410 | $ 12,463 | 366,928 | 369,339
Unrealized gain (loss) on available-for-sale financial assets [Member] |  |  |  |
Beginning balance | (51) |  | 91 | 740
Unrealized gain (loss) on available-for-sale financial assets | 607 |  | (721) | (670)
Income tax relating to unrealized gain and loss on available-for-sale financial assets | 2 |  | 2 | (2)
Amount reclassified from equity to profit or loss on disposal of available-for-sale financial assets | 0 |  | 0 | 0
Amount reclassified from equity to profit or loss on impairment of available-for-sale financial assets | 0 |  | 577 | 23
Ending balance | $ 558 | $ 19 | $ (51) | $ 91

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- Definition The amount of residual interest in the assets of the entity after deducting all its liabilities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2016-01-13 -Paragraph 24 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2016-03-30&anchor=para_24_a&doctype=Standard -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2016-01-13 -Paragraph 32 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2016-03-30&anchor=para_32_a_i&doctype=Standard -URIDate 2016-03-31 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2016-01-13 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2016-03-30&anchor=para_93_a&doctype=Standard -URIDate 2016-03-31 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2016-01-13 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2016-03-30&anchor=para_93_b&doctype=Standard -URIDate 2016-03-31 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2016-01-13 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2016-03-30&anchor=para_93_e&doctype=Standard -URIDate 2016-03-31 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_55&doctype=Standard -URIDate 2016-03-31 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_78_e&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The gains (losses) recognised in other comprehensive income on remeasuring available-for-sale financial assets, before tax. [Refer: Financial assets available-for-sale] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IFRS -Number 7 -IssueDate 2016-01-13 -Paragraph 20 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2016-03-30&anchor=para_20_a_ii&doctype=Standard -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 91 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_91_b&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of reclassification adjustments related to available-for-sale financial assets, before tax. Reclassification adjustments are amounts reclassified to profit (loss) in the current period that were recognised in other comprehensive income in the current or previous periods. [Refer: Financial assets available-for-sale; Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IFRS -Number 7 -IssueDate 2016-01-13 -Paragraph 20 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2016-03-30&anchor=para_20_a_ii&doctype=Standard -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 92 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_92&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of financial assets reclassified out of the available-for-sale category. [Refer: Financial assets available-for-sale] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IFRS -Number 7 -IssueDate 2016-01-13 -Paragraph 12A -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2016-03-30&anchor=para_12A_a&doctype=Standard -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IFRS -Number 7 -IssueDate 2016-01-13 -Paragraph 12 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2016-03-30&anchor=para_12&doctype=Standard -URIDate 2016-03-31 + Details
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