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Retirement Benefit Plans - Movements in Defined Benefit Obligation and Fair Value of Plan Assets (Detail) $ in Millions, $ in Millions | 12 Months Ended
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Dec. 31, 2019 TWD ($) | Dec. 31, 2019 USD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2017 TWD ($)
Disclosure Of Defined Plan [line items] |  |  |  |
Net defined benefit liability (asset) at beginning of period | $ 2,370 |  | $ 2,691 | $ 618
Current service cost | 2,927 |  | 3,024 | 2,918
Interest expense/interest income | 10 |  | 6 | (13)
Amounts recognized in profit or loss | 2,937 |  | 3,030 | 2,905
Remeasurement on the net defined benefit liability |  |  |  |
Return on plan assets (excluding amounts included in net interest) | (1,338) |  | (875) | 193
Actuarial (gains) losses recognized from changes in demographic assumptions | 6 |  | 4 | 15
Actuarial (gains) losses recognized from changes in financial assumptions | 647 |  | 1,273 |
Actuarial (gains) losses recognized from experience adjustments | (842) |  | 813 | 1,816
Amounts recognized in other comprehensive income | (1,527) | $ (50) | 1,215 | 2,024
Contributions from employer | (2,099) |  | (4,374) | (2,635)
Benefits paid | 0 |  | 0 | 0
Benefits paid directly by the Company | (304) |  | (192) | (221)
Net defined benefit liability (asset) at end of period | 1,377 |  | 2,370 | 2,691
Present value of funded defined benefit obligation [Member] |  |  |  |
Disclosure Of Defined Plan [line items] |  |  |  |
Net defined benefit liability (asset) at beginning of period | 41,397 |  | 37,663 | 34,572
Current service cost | 2,927 |  | 3,024 | 2,918
Interest expense/interest income | 400 |  | 550 | 506
Amounts recognized in profit or loss | 3,327 |  | 3,574 | 3,424
Remeasurement on the net defined benefit liability |  |  |  |
Return on plan assets (excluding amounts included in net interest) | 0 |  | 0 | 0
Actuarial (gains) losses recognized from changes in demographic assumptions | 6 |  | 4 | 15
Actuarial (gains) losses recognized from changes in financial assumptions | 647 |  | 1,273 |
Actuarial (gains) losses recognized from experience adjustments | (842) |  | 813 | 1,816
Amounts recognized in other comprehensive income | (189) |  | 2,090 | 1,831
Contributions from employer | 0 |  | 0 | 0
Benefits paid | (3,034) |  | (1,738) | (1,943)
Benefits paid directly by the Company | (304) |  | (192) | (221)
Net defined benefit liability (asset) at end of period | 41,197 |  | 41,397 | 37,663
Fair value of plan assets [Member] |  |  |  |
Disclosure Of Defined Plan [line items] |  |  |  |
Net defined benefit liability (asset) at beginning of period | 39,027 |  | 34,972 | 33,954
Current service cost | 0 |  | 0 | 0
Interest expense/interest income | 390 |  | 544 | 519
Amounts recognized in profit or loss | 390 |  | 544 | 519
Remeasurement on the net defined benefit liability |  |  |  |
Return on plan assets (excluding amounts included in net interest) | 1,338 |  | 875 | (193)
Actuarial (gains) losses recognized from changes in demographic assumptions | 0 |  | 0 | 0
Actuarial (gains) losses recognized from changes in financial assumptions | 0 |  | 0 |
Actuarial (gains) losses recognized from experience adjustments | 0 |  | 0 | 0
Amounts recognized in other comprehensive income | 1,338 |  | 875 | (193)
Contributions from employer | 2,099 |  | 4,374 | 2,635
Benefits paid | (3,034) |  | (1,738) | (1,943)
Benefits paid directly by the Company | 0 |  | 0 | 0
Net defined benefit liability (asset) at end of period | $ 39,820 |  | $ 39,027 | $ 34,972

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- Definition Benefits paid directly by employer. + References No definition available. + Details
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- Definition Defined benefit cost recognized in profit or loss. + References No definition available. + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_c_ii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph c -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_c&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_f&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_a&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_b&doctype=Standard -URIDate 2019-03-27 + Details
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- 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 2019-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_140_a&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income, before tax; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 91 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_91_b&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 7 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_7&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 141 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_141_c_i&doctype=Standard -URIDate 2019-03-27 + Details
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