XML 163 R148.htm IDEA: XBRL DOCUMENT v3.19.1

Retirement Benefit Plans - Amounts Included in Consolidated Balance Sheets from Obligation in Respect of Defined Benefit Plans (Detail) $ in Millions, $ in Millions	Dec. 31, 2018 TWD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 TWD ($)	Dec. 31, 2016 TWD ($)	Dec. 31, 2015 TWD ($)
Disclosure Of Defined Benefit Plans [Abstract]
Present value of funded defined benefit obligation	$ 41,397		$ 37,663
Fair value of plan assets	(39,027)		(34,972)
Funded status - deficit	2,370		2,691
Net defined benefit liabilities	3,534	$ 115	2,704
Net defined benefit assets	(1,164)	$ (38)	(13)
Defined benefit obligation	$ 2,370		$ 2,691	$ 618	$ 7,088

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 2018-01-01
-Paragraph 57
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_57_a&doctype=Standard
-URIDate 2018-03-16

+ 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 2018-01-01
-Paragraph 140
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_140_a&doctype=Standard
-URIDate 2018-03-16

+ 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 2018-01-01
-Paragraph 55
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard
-URIDate 2018-03-16

+ 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 2018-01-01
-Paragraph 55
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard
-URIDate 2018-03-16

+ 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 2018-01-01
-Paragraph 57
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_57_a&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_PlanAssetsAtFairValue
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The fair value of any plan assets, less the present value of the defined benefit obligation. [Refer: Plan assets [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 19
-IssueDate 2018-01-01
-Paragraph 57
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2018-03-01&anchor=para_57_a&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_SurplusDeficitInPlan
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant