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Hedging Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of detailed information about hedging instruments [abstract] |
Summary of Hedging Derivative Financial Instruments | The following tables summarized the information relating to the hedges for foreign currency risk. December 31, 2021
|  |  |  | Notional |  |  |  | Forward |  |  | Line Item in |  | Carrying Amount |  |  | Change in Fair Values of Hedging Instruments Used for Calculating Hedge |
Hedging Instruments |  | Currency |  | Amount |  | Maturity |  | Rate |  |  | Balance Sheet |  | Asset |  |  | Liability |  |  | Ineffectiveness |
|  |  |  | (In Millions) |  |  |  |  |  |  |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  |  |  |  |  |  |  |  | (In Millions) |
Cash flow hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forecast purchases - forward exchange contracts |  | NT$/EUR |  | NT$ 228/ EUR 7 |  | March 2022 |  | $ | 32.54 |  |  | Hedging financial assets (liabilities) |  | $ | — |  |  | $ | 8 |  |  | $ | (10 | )
|  | Change in Value of Hedged Item Used for |  |  | Accumulated Gain or Loss on Hedging Instruments in Other Equity |
Hedged Items |  | Calculating Hedge Ineffectiveness |  |  | Continuing Hedges |  |  | Hedge Accounting No Longer Applied |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  | (In Millions) |  |  |  |
Cash flow hedge |  |  |  |  |  |  |  |  |
Forecast equipment purchases |  | $ | 10 |  |  | $ | (8 | ) |  | $ | — |
December 31, 2022
|  |  |  | Notional |  |  |  | Forward |  |  | Line Item in |  | Carrying Amount |  |  | Change in Fair Values of Hedging Instruments Used for Calculating Hedge |
Hedging Instruments |  | Currency |  | Amount |  | Maturity |  | Rate |  |  | Balance Sheet |  | Asset |  |  | Liability |  |  | Ineffectiveness |
|  |  |  | (In Millions) |  |  |  |  |  |  |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  |  |  |  |  |  |  |  | (In Millions) |
Cash flow hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forecast purchases - forward exchange contracts |  | NT$/EUR |  | NT$ 423/ EUR 13 |  | March 2023 |  | $ | 31.69 |  |  | Hedging financial assets (liabilities) |  | $ | 13 |  |  | $ | — |  |  | $ | 21 |
|  | Change in Value of Hedged Item Used for |  |  | Accumulated Gain or Loss on Hedging Instruments in Other Equity |
Hedged Items |  | Calculating Hedge Ineffectiveness |  |  | Continuing Hedges |  |  | Hedge Accounting No Longer Applied |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  | (In Millions) |  |  |  |
Cash flow hedge |  |  |  |  |  |  |  |  |
Forecast equipment purchases |  | $ | (21 | ) |  | $ | 13 |  |  | $ | — |
December 31, 2023
|  |  |  | Notional |  |  |  | Forward |  |  | Line Item in |  | Carrying Amount |  |  | Change in Fair Values of Hedging Instruments Used for Calculating Hedge |
Hedging Instruments |  | Currency |  | Amount |  | Maturity |  | Rate |  |  | Balance Sheet |  | Asset |  |  | Liability |  |  | Ineffectiveness |
|  |  |  | (In Millions) |  |  |  |  |  |  |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  |  |  |  |  |  |  |  | (In Millions) |
Cash flow hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forecast purchases - forward exchange contracts |  | NT$/EUR |  | NT$ 24/ EUR 1 |  | March 2024 |  | $ | 33.88 |  |  | Hedging financial assets (liabilities) |  | $ | — |  |  | $ | — |  |  | $ | (13 | )
|  | Change in Value of Hedged Item Used for |  |  | Accumulated Gain or Loss on Hedging Instruments in Other Equity |
Hedged Items |  | Calculating Hedge Ineffectiveness |  |  | Continuing Hedges |  |  | Hedge Accounting No Longer Applied |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  | (In Millions) |  |  |  |
Cash flow hedge |  |  |  |  |  |  |  |  |
Forecast equipment purchases |  | $ | 13 |  |  | $ | — |  |  | $ | — |
Summary of Hedging Transaction and Reclassification Affected Comprehensive Income | Year ended December 31, 2021
|  | Comprehensive Income |  |  | Reclassification from Equity to Assets and the Adjusted Line Item |
|  | Hedging Gain or Loss |  |  | Amount of Hedge Ineffectiveness |  |  | Line Item in Which Hedge |  |  | Amount Reclassified to Assets and |  |  | Due to Hedged Future Cash Flows No |
Hedge |  | Recognized |  |  | Recognized in |  |  | Ineffectiveness |  |  | the Adjusted |  |  | Longer Expected |
Transaction |  | in OCI |  |  | Profit or Loss |  |  | is Included |  |  | Line Item |  |  | to Occur |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Cash flow hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forecast equipment purchases |  | $ | (10 | ) |  | $ | — |  |  |  | — |  |  | $ | (43 | ) |  | $ | — |
|  |  |  |  |  |  |  |  |  |  | Construction in progress and equipment to be accepted |  |  | Other gains and losses |
Year ended December 31, 2022
|  | Comprehensive Income |  |  | Reclassification from Equity to Assets and the Adjusted Line Item |
|  | Hedging Gain or Loss |  |  | Amount of Hedge Ineffectiveness |  |  | Line Item in Which Hedge |  |  | Amount Reclassified to Assets and |  |  | Due to Hedged Future Cash Flows No |
Hedge |  | Recognized |  |  | Recognized in |  |  | Ineffectiveness |  |  | the Adjusted |  |  | Longer Expected |
Transaction |  | in OCI |  |  | Profit or Loss |  |  | is Included |  |  | Line Item |  |  | to Occur |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Cash flow hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forecast equipment purchases |  | $ | 21 |  |  | $ | — |  |  |  | — |  |  | $ | 6 |  |  | $ | — |
|  |  |  |  |  |  |  |  |  |  | Construction in progress and equipment to be accepted |  |  | Other gains and losses |
Year ended December 31, 2023
|  | Comprehensive Income |  |  | Reclassification from Equity to Assets and the Adjusted Line Item |
|  | Hedging Gain or Loss |  |  | Amount of Hedge Ineffectiveness |  |  | Line Item in Which Hedge |  |  | Amount Reclassified to Assets and |  |  | Due to Hedged Future Cash Flows No |
Hedge |  | Recognized |  |  | Recognized in |  |  | Ineffectiveness |  |  | the Adjusted |  |  | Longer Expected |
Transaction |  | in OCI |  |  | Profit or Loss |  |  | is Included |  |  | Line Item |  |  | to Occur |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Cash flow hedge |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forecast equipment purchases |  | $ | (13 | ) |  | $ | — |  |  |  | — |  |  | $ | 37 |  |  | $ | — |
|  |  |  |  |  |  |  |  |  |  | Construction in progress and equipment to be accepted |  |  | Other gains and losses |

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- Definition The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 24A -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_24A&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of information about the reclassification of financial assets. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 12B -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_12B&doctype=Standard -URIDate 2023-03-23 + Details
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