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Trade Notes and Accounts Receivable, Net - Movements of Allowance for Doubtful Accounts, Trade Notes and Accounts Receivable (Detail) - TWD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
Disclosure Of Financial Assets [Line Items] |  |  |
Beginning balance | $ 2,360 |  |
Add: Provision for (reversal of) credit loss | 49 | $ (54) | $ 805
Ending balance | 2,154 | 2,360 |
Trade notes and accounts receivable [Member] |  |  |
Disclosure Of Financial Assets [Line Items] |  |  |
Beginning balance | 2,360 | 2,602 |
Add: Provision for (reversal of) credit loss | 49 | (54) |
Add: Acquired by business combinations (Note 14) | 2 |  |
Less: Amounts written off | (257) | (188) |
Ending balance | $ 2,154 | $ 2,360 | $ 2,602

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- Definition The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2020-01-01 + Details
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- Definition The gross contractual amounts receivable for receivables acquired in business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2020-01-01 -Paragraph B64 -Subparagraph h -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2020-en-r&anchor=para_B64_h_ii&doctype=Appendix&subtype=B -URIDate 2020-01-01 + Details
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- Definition The amount of impairment loss or reversal of impairment loss recognised in profit or loss for trade receivables. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss; Trade receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_112_c&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The decrease in an allowance account for credit losses of financial assets resulting from the utilisation of the allowance. [Refer: Allowance account for credit losses of financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2021-01-01 -Name IFRS -Number 7 -IssueDate 2020-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2020-01-01 + Details
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- Details
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