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Application of New and Revised International Financial Reporting Standards As Issued By The International Accounting Standards Board - Summary of Lease Liabilities and Operating Lease Commitments (Detail) $ in Thousands, $ in Thousands | Jan. 01, 2019 TWD ($) | Jan. 01, 2019 USD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2018 USD ($)
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Disclosure Of Operating Lease Commitments [Line Items] |  |  |  |
The future minimum lease payments of non-cancellable operating lease commitments on December 31, 2018 |  |  | $ 2,386,102 | $ 79,776
Less: Recognition exemption for short-term leases |  |  | (108,946) | (3,642)
Less: Recognition exemption for leases of low-value assets |  |  | (10,822) | (362)
Undiscounted amounts on January 1, 2019 | $ 2,266,334 | $ 75,772 |  |
Discounted amounts using the incremental borrowing rates on January 1, 2019 |  |  | 2,006,553 | 67,086
Add: Finance lease liabilities (excluding the amounts applied for the exemption for short-term leases and leases of low-value assets) on December 31, 2018 |  |  | 248,808 | 8,319
Add: Adjustments as a result of a different treatment of extension |  |  | $ 3,829,368 | 128,030
Lease liabilities recognized on January 1, 2019 | $ 6,084,729 | $ 203,435 |  | $ 203,435

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- Definition Adjustment in lease liabilities treatment of extension. + References No definition available. + Details
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- Definition Disclosure of operating lease commitments line items. + References No definition available. + Details
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- Definition Fiannce leases liabilities. + References No definition available. + Details
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- Definition Future minimum lease payments of non-cancellable operating lease commitments. + References No definition available. + Details
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- Definition Lease commitments for low value leases for which recognition exemption has been used. + References No definition available. + Details
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- Definition Present value of lease liabilities. + References No definition available. + Details
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- Definition The amount of contractual undiscounted cash flows in relation to lease liabilities before deducting finance charges. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph 58 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_58&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph B11D -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_B11D_a&doctype=Appendix&subtype=B -URIDate 2019-03-27 + Details
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- Definition The amount of the lease commitments for short-term leases accounted for applying paragraph 6 of IFRS 16. Short-term lease is a lease that, at the commencement date, has a lease term of 12 months or less. A lease that contains a purchase option is not a short-term lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_55&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of liabilities related to the entity's leases. Lease is a contract, or part of a contract, that conveys the right to use an underlying asset for a period of time in exchange for consideration. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2019-01-01 -Paragraph 47 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_47_b&doctype=Standard -URIDate 2019-03-27 + Details
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