XML 156 R142.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Retirement Benefit Plans - Amounts Included in Consolidated Balance Sheets from Obligation in Respect of Defined Benefit Plans (Detail) $ in Millions, $ in Millions | Dec. 31, 2017 TWD ($) | Dec. 31, 2017 USD ($) | Dec. 31, 2016 TWD ($) | Dec. 31, 2015 TWD ($) | Dec. 31, 2014 TWD ($)
--- | --- | --- | --- | --- | ---
Disclosure Of Defined Benefit Plans [Abstract] |  |  |  |  |
Present value of funded defined benefit obligation | $ 37,663 |  | $ 34,572 |  |
Fair value of plan assets | (34,972) |  | (33,954) |  |
Funded status - deficit | 2,691 |  | 618 |  |
Net defined benefit liabilities | 2,704 | $ 91 | 1,537 |  |
Net defined benefit assets | (13) | $ 0 | (919) |  |
Defined benefit obligation | $ 2,691 |  | $ 618 | $ 7,088 | $ 6,462

X
- Definition The present value, without deducting any plan assets, of expected future payments required to settle the obligation resulting from employee service in the current and prior periods. [Refer: Plan assets, at fair value] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2016-01-13 -Paragraph 57 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_57_a&doctype=Standard -URIDate 2016-03-31 + Details
Name: | ifrs-full_DefinedBenefitObligationAtPresentValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfDefinedBenefitPlansAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2016-01-13 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_140_a&doctype=Standard -URIDate 2016-03-31 + Details
Name: | ifrs-full_LiabilityAssetOfDefinedBenefitPlans
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of non-current net defined benefit asset. [Refer: Net defined benefit asset] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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 + Details
Name: | ifrs-full_NoncurrentRecognisedAssetsDefinedBenefitPlan
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-current net defined benefit liability. [Refer: Net defined benefit liability] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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 + Details
Name: | ifrs-full_NoncurrentRecognisedLiabilitiesDefinedBenefitPlan
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2016-01-13 -Paragraph 57 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_57_a&doctype=Standard -URIDate 2016-03-31 + Details
Name: | ifrs-full_PlanAssetsAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The present value of the defined benefit obligation, less the fair value of the plan assets (if any). [Refer: Plan assets [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2016-01-13 -Paragraph 57 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2016-03-30&anchor=para_57_a&doctype=Standard -URIDate 2016-03-31 + Details
Name: | ifrs-full_SurplusDeficitInPlan
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant