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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, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2020 TWD ($)
Post-employment benefits |  |  |  |
Defined contribution plans | $ 3,590,439 | $ 116,838 | $ 3,489,642 | $ 2,979,167
Defined benefit plans | 188,141 | 6,123 | 214,599 | 217,186
Post-employment benefits | 3,778,580 | 122,961 | 3,704,241 | 3,196,353
Equity-settled share-based payments | 989,843 | 32,211 | 699,211 | 955,575
Other employee benefits | 98,404,937 | 3,202,243 | 90,412,118 | 76,648,412
Employee benefits expense | 103,173,360 | 3,357,415 | 94,815,570 | 80,800,340
Operating costs [member] |  |  |  |
Post-employment benefits |  |  |  |
Employee benefits expense | 65,063,705 | 2,117,270 | 61,555,563 | 52,526,164
Operating expense [member] |  |  |  |
Post-employment benefits |  |  |  |
Employee benefits expense | $ 38,109,655 | $ 1,240,145 | $ 33,260,007 | $ 28,274,176

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- Definition The amount of post-employment benefit expense. + References No definition available. + Details
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- References No definition available. + Details
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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 2022-03-24 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_102&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 99 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_99&doctype=Standard -URIDate 2022-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 104 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_104&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of expense from share-based payment transactions with employees. [Refer: Expense from share-based payment transactions] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_112_c&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 9 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_9&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit (loss); Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 5 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_5&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 135 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_135_b&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_53&doctype=Standard -URIDate 2022-03-24 + Details
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