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Retirement Benefit Plans - Summary of Movements in Net Defined Benefit Liability (Detail) $ in Thousands, $ in Thousands | 12 Months Ended
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Dec. 31, 2021 TWD ($) | Dec. 31, 2021 USD ($) | Dec. 31, 2020 TWD ($) | Dec. 31, 2019 TWD ($)
Disclosure of net defined benefit liability (asset) [line items] |  |  |  |
Beginning balance | $ 6,196,840 | $ 223,390 | $ 4,926,396 | $ 4,805,016
Current service cost | 173,307 | 6,248 | 193,693 | 211,226
Past service cost and gain on settlements | (10,284) | (371) | (25,891) |
Net interest expense (income) | 18,740 | 676 | 38,200 | 54,248
Recognized in profit or loss | 181,763 | 6,553 | 206,002 | 265,474
Return on plan assets (excluding amounts included in net interest) | (42,636) | (1,537) | (109,616) | (104,516)
Changes in financial assumptions | (418,542) | (15,088) | 465,433 | 398,732
Experience adjustments | 242,896 | 8,756 | 281,661 | 70,374
Changes in demographic assumptions | 160,156 | 5,773 | (36,627) | (2,329)
Recognized in other comprehensive income | (58,126) | (2,096) | 600,851 | 362,261
Contributions from the employer | (542,584) | (19,560) | (620,433) | (514,617)
Benefits paid from the pension fund | 6,023 | 217 | 50,707 | 0
Benefits paid from the Group | (80,603) | (2,906) | (14,520) | (21,439)
Assets extinguished on settlement |  |  | 11,910 |
Business combinations | 46,291 | 1,669 | 1,018,480 | 34,477
Exchange differences on foreign plans | (188,008) | (6,777) | 17,447 | (4,776)
Ending balance | 5,561,596 | 200,490 | 6,196,840 | 4,926,396
Defined benefit obligation [member] |  |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |  |
Beginning balance | 12,159,145 | 438,325 | 10,668,574 | 10,297,139
Current service cost | 173,307 | 6,248 | 193,693 | 211,226
Past service cost and gain on settlements | (10,284) | (371) | (25,891) |
Net interest expense (income) | 78,501 | 2,830 | 119,314 | 151,635
Recognized in profit or loss | 241,524 | 8,707 | 287,116 | 362,861
Return on plan assets (excluding amounts included in net interest) | 0 | 0 | 0 | 0
Changes in financial assumptions | (418,542) | (15,088) | 465,433 | 398,732
Experience adjustments | 242,896 | 8,756 | 281,661 | 70,374
Changes in demographic assumptions | 160,156 | 5,773 | (36,627) | (2,329)
Recognized in other comprehensive income | (15,490) | (559) | 710,467 | 466,777
Contributions from the employer | 0 | 0 | 0 | 0
Benefits paid from the pension fund | (556,419) | (20,058) | (552,430) | (393,897)
Benefits paid from the Group | (80,603) | (2,906) | (14,520) | (21,439)
Assets extinguished on settlement |  |  | 0 |
Business combinations | 46,291 | 1,669 | 1,018,480 | 62,857
Exchange differences on foreign plans | (369,588) | (13,323) | 41,458 | (105,724)
Ending balance | 11,424,860 | 411,855 | 12,159,145 | 10,668,574
Fair value of plan assets [member] |  |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |  |
Beginning balance | (5,962,305) | (214,935) | (5,742,178) | (5,492,123)
Current service cost | 0 | 0 | 0 | 0
Past service cost and gain on settlements | 0 |  | 0 |
Net interest expense (income) | (59,761) | (2,154) | (81,114) | (97,387)
Recognized in profit or loss | (59,761) | (2,154) | (81,114) | (97,387)
Return on plan assets (excluding amounts included in net interest) | (42,636) | (1,537) | (109,616) | (104,516)
Changes in financial assumptions | 0 | 0 | 0 | 0
Experience adjustments | 0 | 0 | 0 | 0
Changes in demographic assumptions | 0 | 0 | 0 | 0
Recognized in other comprehensive income | (42,636) | (1,537) | (109,616) | (104,516)
Contributions from the employer | (542,584) | (19,560) | (620,433) | (514,617)
Benefits paid from the pension fund | 562,442 | 20,275 | 603,137 | 393,897
Benefits paid from the Group | 0 | 0 | 0 | 0
Assets extinguished on settlement |  |  | 11,910 |
Business combinations | 0 | 0 | 0 | (28,380)
Exchange differences on foreign plans | 181,580 | 6,546 | (24,011) | 100,948
Ending balance | $ (5,863,264) | $ (211,365) | $ (5,962,305) | $ (5,742,178)

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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_c_ii&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph c -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of benefits paid or payable for retirement benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2021-01-01 -Paragraph 35 -Subparagraph b -Clause v -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2021-en-r&anchor=para_35_b_v&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_f&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The increase (decrease) in net assets available for benefits. Net assets available for benefits are assets of a retirement benefit plan less liabilities other than the actuarial present value of promised retirement benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2021-01-01 -Paragraph 35 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=26&code=ifrs-tx-2021-en-r&anchor=para_35_b&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_e&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_b&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_140_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 135 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_135_b&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 91 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_91_b&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 7 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_7&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_d&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_c_i&doctype=Standard -URIDate 2021-03-24 + Details
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