XML 218 R203.htm IDEA: XBRL DOCUMENT v3.23.1
Financial Instruments - Summary of Financial Assets Measured at Level 3 Fair Value (Detail)
$ in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2022
TWD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
TWD ($)
Dec. 31, 2020
TWD ($)
Disclosure of fair value measurement of assets [line items]        
Beginning Balance $ 673,265,899      
Net increase (decrease) in trade receivables 754,156 $ 24,541 $ (27,957,812) $ (9,396,304)
Exercise of call option (1,069,255) (34,795) (2,727,915) (1,934,530)
Ending Balance 707,589,842 23,026,029 673,265,899  
Available-for-sale [member] | Level 3 of fair value hierarchy [member]        
Disclosure of fair value measurement of assets [line items]        
Beginning Balance 10,311,050 335,537 4,265,531 4,806,179
Recognized in profit or loss 100,739 3,278 131,276 (17,941)
Recognized in other comprehensive income (included in unrealized (losses) gains on financial assets at FVTOCI) (383,608) (12,483) 193,448 (151,992)
Recognized in other comprehensive income (effects of foreign currency exchange) 200,973 6,540 (84,122) (31,017)
Net increase (decrease) in trade receivables 3,655,963 118,971 18,210,321 6,005,816
Trade receivables factoring (purchases) (4,345,711) (141,416) (12,744,272) (7,409,093)
Purchases 372,341 12,117 491,292 1,152,402
Disposals (346,181) (11,266) (122,666) (450,625)
Exercise of call option       (25,988)
Reclassify     (29,758)  
Acquisition through business combinations       387,790
Ending Balance 9,565,566 311,278 10,311,050 4,265,531
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVTPL equity instrument [member]        
Disclosure of fair value measurement of assets [line items]        
Beginning Balance 2,300,899 74,875 1,897,984 1,005,714
Recognized in profit or loss 100,134 3,258 131,276 (17,941)
Recognized in other comprehensive income (effects of foreign currency exchange) 195,415 6,359 (79,614) (15,455)
Purchases 338,016 11,000 459,046 893,234
Disposals (268,200) (8,728) (107,793) (329,370)
Exercise of call option       (25,988)
Acquisition through business combinations       387,790
Ending Balance 2,666,264 86,764 2,300,899 1,897,984
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVTPL debt instrument [member]        
Disclosure of fair value measurement of assets [line items]        
Recognized in profit or loss 605 20    
Net increase (decrease) in trade receivables 4,330,075 140,907 3,269,782 370,110
Trade receivables factoring (purchases) (4,330,075) (140,907) (3,269,782) (370,110)
Purchases 14,325 466    
Disposals (14,930) (486)    
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVOCI equity instruments [member]        
Disclosure of fair value measurement of assets [line items]        
Beginning Balance 841,231 27,375 728,398 755,903
Recognized in other comprehensive income (included in unrealized (losses) gains on financial assets at FVTOCI) (366,862) (11,938) 129,726 (149,856)
Recognized in other comprehensive income (effects of foreign currency exchange) 5,558 181 (4,508) (15,562)
Purchases 20,000 651 32,246 259,168
Disposals (63,051) (2,052) (14,873) (121,255)
Reclassify     (29,758)  
Ending Balance 436,876 14,217 841,231 728,398
Available-for-sale [member] | Level 3 of fair value hierarchy [member] | FVOCI debt instruments [member]        
Disclosure of fair value measurement of assets [line items]        
Beginning Balance 7,168,920 233,287 1,639,149 3,044,562
Recognized in other comprehensive income (included in unrealized (losses) gains on financial assets at FVTOCI) (16,746) (545) 63,722 (2,136)
Net increase (decrease) in trade receivables (674,112) (21,936) 14,940,539 5,635,706
Trade receivables factoring (purchases) (15,636) (509) (9,474,490) (7,038,983)
Ending Balance $ 6,462,426 $ 210,297 $ 7,168,920 $ 1,639,149