XML 129 R110.htm IDEA: XBRL DOCUMENT
v3.19.1

Investments Accounted for Using the Equity Method - Summary of Investments Accounted for Using the Equity Method (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2018 USD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2017 TWD ($) | Dec. 31, 2016 TWD ($)
--- | --- | --- | --- | ---
Investments in subsidiaries, joint ventures and associates [abstract] |  |  |  |
Investments in associates | $ 298,328 | $ 9,131,814 | $ 48,267,237 |
Investments in joint venture | 5,896 | 180,494 | 486,514 |
Investments accounted for using the equity method | $ 304,224 | $ 9,312,308 | $ 48,753,751 | $ 49,824,690

X
- Definition The amount of investments accounted for using the equity method. The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor's share of net assets of the investee. The investor's profit or loss includes its share of the profit or loss of the investee. The investor's other comprehensive income includes its share of the other comprehensive income of the investee. [Refer: At cost [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 24 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_24_a&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2018-01-01 -Paragraph B16 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2018-03-01&anchor=para_B16&doctype=Appendix&seq=2 -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_InvestmentAccountedForUsingEquityMethod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of investments in associates in an entity's separate financial statements. [Refer: Associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2018-01-01 -Paragraph 10 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2018-03-01&anchor=para_10&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_InvestmentsInAssociates
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of investments in joint ventures in an entity's separate financial statements. [Refer: Joint ventures [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2018-01-01 -Paragraph 10 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=27&date=2018-03-01&anchor=para_10&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_InvestmentsInJointVentures
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- References No definition available. + Details
Name: | ifrs-full_InvestmentsInSubsidiariesJointVenturesAndAssociatesAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration