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Profit Before Income Tax - Summary of Employee Benefits Expense (Detail) $ in Thousands, $ in Thousands | 12 Months Ended
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Dec. 31, 2019 TWD ($) | Dec. 31, 2019 USD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2017 TWD ($)
Post-employment benefits |  |  |  |
Defined contribution plans | $ 3,148,209 | $ 105,256 | $ 2,965,054 | $ 2,340,826
Defined benefit plans | 277,041 | 9,263 | 291,333 | 266,267
Post-employment benefits | 3,425,250 | 114,519 | 3,256,387 | 2,607,093
Equity-settled share-based payments | 871,699 | 29,144 | 215,648 | 438,765
Other employee benefits | 70,279,752 | 2,349,707 | 63,940,430 | 51,043,198
Employee benefits expense | 74,576,701 | 2,493,370 | 67,412,465 | 54,089,056
Operating costs [member] |  |  |  |
Post-employment benefits |  |  |  |
Employee benefits expense | 49,173,778 | 1,644,058 | 45,363,170 | 35,978,403
Operating expense [member] |  |  |  |
Post-employment benefits |  |  |  |
Employee benefits expense | $ 25,402,923 | $ 849,312 | $ 22,049,295 | $ 18,110,653

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- Definition The expense of all forms of consideration given by an entity in exchange for a service rendered by employees or for the termination of employment. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_102&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_99&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 104 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_104&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of expense from share-based payment transactions with employees. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_112_c&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of expense from employee benefits (other than termination benefits), which are expected to be settled wholly within twelve months after the end of the annual reporting period in which the employees render the related services, that the entity does not separately disclose in the same statement or note. [Refer: Employee benefits expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 9 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_9&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of post-employment benefit expense relating to defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 5 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_5&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of post-employment benefit expense relating to defined contribution plans. Defined contribution plans are post-employment benefit plans under which an entity pays fixed contributions into a separate entity (a fund) and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2019-01-01 -Paragraph 53 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2019-en-r&anchor=para_53&doctype=Standard -URIDate 2019-03-27 + Details
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