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Net Income and Other Comprehensive Income (Loss) - Employee Benefit Expenses (Detail) $ in Millions, $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2017 TWD ($) | Dec. 31, 2017 USD ($) | Dec. 31, 2016 TWD ($) | Dec. 31, 2015 TWD ($)
Post-employment benefit |  |  |  |
Defined contribution plans | $ 594 |  | $ 544 | $ 489
Defined benefit plans pension costs recognized in profit and loss | 2,834 |  | 2,822 | 2,914
Post-employment benefit | 3,428 |  | 3,366 | 3,403
Share-based payment |  |  |  |
Compensation cost of share-based payment transactions | 22 | $ 1 | 17 | 36
Other employee benefit |  |  |  |
Salaries | 25,760 |  | 25,985 | 25,526
Insurance | 2,748 |  | 2,652 | 2,643
Others | 15,449 |  | 15,730 | 15,717
Other employee benefit | 43,957 |  | 44,367 | 43,886
Employee benefit expenses | 47,407 |  | 47,750 | 47,325
Summary by functions |  |  |  |
Compensation distributed to the employees |  |  | 1,702 | 1,928
Remuneration paid to the directors |  |  | 42 | 45
Operating costs [Member] |  |  |  |
Post-employment benefit |  |  |  |
Defined benefit plans pension costs recognized in profit and loss | 1,734 |  | 1,732 | 1,794
Other employee benefit |  |  |  |
Employee benefit expenses | 24,725 |  | 25,190 | 25,320
Operating Expenses |  |  |  |
Other employee benefit |  |  |  |
Employee benefit expenses | $ 22,682 |  | $ 22,560 | $ 22,005

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- Definition The amount of remuneration paid or payable to the entity's directors. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_112_c&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_102&doctype=Standard -URIDate 2016-03-31 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_99&doctype=Standard -URIDate 2016-03-31 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 104 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_104&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2016-01-13 -Paragraph 9 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_9&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2016-01-13 -Paragraph 53 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_53&doctype=Standard -URIDate 2016-03-31 + Details
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- Definition The amount of expense from employee benefits (other than termination benefits) that are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2016-01-13 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2016-03-30&anchor=para_112_c&doctype=Standard -URIDate 2016-03-31 + Details
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