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Fair Value Information - Financial Instruments Measured at Fair Value on a Recurring Basis (Detail) $ in Millions, $ in Millions | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($)
--- | --- | --- | ---
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Hedging financial liabilities | $ 0 | $ 0 | $ 0
Fair value on a recurring basis [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 1,037 |  | 1,024
Hedging financial assets |  |  | 13
Financial assets at FVOCI | 4,412 |  | 3,491
Hedging financial liabilities | 0 |  |
Fair value on a recurring basis [Member] | Derivatives [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 1 |  | 3
Fair value on a recurring basis [Member] | Listed stocks [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 0 |  | 1
Financial assets at FVOCI | 243 |  | 273
Fair value on a recurring basis [Member] | Non-listed stocks [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 793 |  | 861
Financial assets at FVOCI | 4,169 |  | 3,218
Fair value on a recurring basis [Member] | Limited Partnership [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 219 |  | 135
Fair value on a recurring basis [Member] | Film and drama investing agreements [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 24 |  | 24
Fair value on a recurring basis [Member] | Level 1 [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 0 |  | 1
Hedging financial assets |  |  | 0
Financial assets at FVOCI | 243 |  | 273
Hedging financial liabilities | 0 |  |
Fair value on a recurring basis [Member] | Level 1 [Member] | Derivatives [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 0 |  | 0
Fair value on a recurring basis [Member] | Level 1 [Member] | Listed stocks [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 0 |  | 1
Financial assets at FVOCI | 243 |  | 273
Fair value on a recurring basis [Member] | Level 1 [Member] | Non-listed stocks [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 0 |  | 0
Financial assets at FVOCI | 0 |  | 0
Fair value on a recurring basis [Member] | Level 1 [Member] | Limited Partnership [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 0 |  | 0
Fair value on a recurring basis [Member] | Level 1 [Member] | Film and drama investing agreements [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 0 |  | 0
Fair value on a recurring basis [Member] | Level 2 [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 1 |  | 3
Hedging financial assets |  |  | 13
Financial assets at FVOCI | 0 |  | 0
Hedging financial liabilities | 0 |  |
Fair value on a recurring basis [Member] | Level 2 [Member] | Derivatives [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 1 |  | 3
Fair value on a recurring basis [Member] | Level 2 [Member] | Listed stocks [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 0 |  | 0
Financial assets at FVOCI | 0 |  | 0
Fair value on a recurring basis [Member] | Level 2 [Member] | Non-listed stocks [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 0 |  | 0
Financial assets at FVOCI | 0 |  | 0
Fair value on a recurring basis [Member] | Level 2 [Member] | Limited Partnership [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 0 |  | 0
Fair value on a recurring basis [Member] | Level 2 [Member] | Film and drama investing agreements [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 0 |  | 0
Fair value on a recurring basis [Member] | Level 3 [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 1,036 |  | 1,020
Hedging financial assets |  |  | 0
Financial assets at FVOCI | 4,169 |  | 3,218
Hedging financial liabilities | 0 |  |
Fair value on a recurring basis [Member] | Level 3 [Member] | Derivatives [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 0 |  | 0
Fair value on a recurring basis [Member] | Level 3 [Member] | Listed stocks [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 0 |  | 0
Financial assets at FVOCI | 0 |  | 0
Fair value on a recurring basis [Member] | Level 3 [Member] | Non-listed stocks [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 793 |  | 861
Financial assets at FVOCI | 4,169 |  | 3,218
Fair value on a recurring basis [Member] | Level 3 [Member] | Limited Partnership [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | 219 |  | 135
Fair value on a recurring basis [Member] | Level 3 [Member] | Film and drama investing agreements [Member] |  |  |
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items] |  |  |
Financial assets at FVTPL | $ 24 |  | $ 24

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- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_a&doctype=Standard -URIDate 2023-03-23 + Details
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