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Profit Before Income Tax - Summary of Other Gains and Losses (Detail) $ in Thousands, $ in Thousands | 12 Months Ended
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Dec. 31, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2020 TWD ($)
Analysis of income and expense [abstract] |  |  |  |
Net gain on financial assets mandatorily at FVTPL | $ 10,244,928 | $ 333,385 | $ 1,199,065 | $ 3,211,125
Net loss arising on financial instruments held for trading | (6,137,183) | (199,713) | (2,689,070) | (3,282,973)
Gain on disposal of subsidiaries (Note 30) |  |  | 17,340,418 | 802,753
Foreign exchange gains (losses), net | (2,459,474) | (80,035) | 1,395,054 | 1,005,374
Gain recognized in bargain purchase transaction (Note 29) |  |  | 33,114 |
Impairment loss on investments accounted for using the equity method (Note 14) | (61,206) | (1,992) |  |
Gain (loss) on disposal of investments accounted for using the equity method | 80,317 | 2,614 | (67,482) | 91,297
Other gains and losses | $ 1,667,382 | $ 54,259 | $ 17,211,099 | $ 1,827,576

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- Definition Adjustments for gain (loss) on disposals investments in subsidiaries, joint ventures and associates to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Associates [member]; Joint ventures [member]; Subsidiaries [member]; Investments in subsidiaries, joint ventures and associates reported in separate financial statements; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of exchange differences recognised in profit or loss that arise from foreign currency transactions, excluding those arising on financial instruments measured at fair value through profit or loss in accordance with IFRS 9. [Refer: At fair value [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 21 -IssueDate 2022-03-24 -Paragraph 52 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=21&code=ifrs-tx-2022-en-r&anchor=para_52_a&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_35&doctype=Standard -URIDate 2022-03-24 + Details
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