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Financial Instruments at Fair Value Through Profit or Loss (Tables)
 12 Months Ended
Dec. 31, 2022
Text block [abstract]  
Summary of Financial Instruments at Fair Value Through Profit or Loss
   
December 31
  
   
2021
    
2022
  
   
NT$
    
          NT$          
    
  US$ (Note 4)  
  
       
Financial assets mandatorily classified as at FVTPL
      
       
Derivative instruments
(non-designated
hedges)
                        
Swap contracts
   $        85,629     $           3,205,828     $             104,323  
Forward exchange contracts
     23,373       246,710       8,028  
 
   
December 31
  
   
2021
    
2022
  
   
NT$
    
NT$
    
US$ (Note 4)
  
       
Call option and put option of convertible bonds
     8,463       —         —    
Target redemption forward contracts
     500       —         —    
Non-derivative
financial assets
                        
Quoted ordinary shares
     2,683,193       2,521,964       82,069  
Private-placement funds
     1,322,686       1,599,932       52,064  
Unquoted preferred shares
     583,270       628,156       20,441  
Contingent considerations (Note 29)
     394,943       438,176       14,259  
Open-end
mutual funds
     334,223       293,385       9,547  
   
 
 
    
 
 
    
 
 
  
      5,436,280       8,934,151       290,731  
Current
     2,933,446       6,825,157       222,101  
   
 
 
    
 
 
    
 
 
  
       
Non-current
   $   2,502,834     $ 2,108,994     $ 68,630  
   
 
 
    
 
 
    
 
 
  
       
Financial liabilities held for trading
                        
       
Derivative instruments
(non-designated
hedges)
                        
Swap contracts
   $ 360,797     $ 543,547     $ 17,688  
Forward exchange contracts
     56,863       83,213       2,708  
   
 
 
    
 
 
    
 
 
  
       
Current
   $ 417,660     $              626,760     $              20,396  
   
 
 
    
 
 
    
 
 
  
Summary of Outstanding Contracts Not Accounted for Hedge Accounting
  a.
At each balance sheet date, outstanding swap contracts not accounted for hedge accounting were as follows:
 
Currency
   
Maturity
Period
   
Notional Amount
(In Thousands)
     
December 31, 2021
          
     
Sell RMB/Buy US$
    2022.01    RMB2,617,518/US$409,000
Sell NT$/Buy US$
   
2022.01-2022.12
    NT$52,916,127/US$1,903,000
Sell US$/Buy RMB
    2022.02    US$54,415/RMB349,800
Sell US$/Buy JPY
    2022.01    US$17,671/JPY2,000,000
Sell US$/Buy KRW
    2022.01    US$37,500/KRW44,418,750
Sell US$/Buy NT$
   
2022.01-2022.04
    US$570,130/NT$15,845,090
     
December 31, 2022
          
     
Sell RMB/Buy US$
    2023.01    RMB2,436,980/US$350,000
Sell NT$/Buy US$
    2023.01-2023.12    NT$78,424,577/US$2,690,000
Sell US$/Buy KRW
    2023.01    US$42,000/KRW54,152,400
Sell US$/Buy NT$
    2023.01    US$530,320/NT$16,220,105
 
  b.
At each balance sheet date, outstanding forward exchange contracts not accounted for hedge accounting were as follows:
 
Currency
   
Maturity Period
   
Notional Amount
(In Thousands)
     
December 31, 2021
          
     
Sell RMB/Buy JPY
    2022.01    RMB35,127/JPY630,000
Sell RMB/Buy US$
    2022.01    RMB727,645/US$114,000
Sell NT$/Buy US$
   
2022.01-2022.03
    NT$3,465,805/US$125,000
Sell US$/Buy RMB
   
2022.01-2022.06
    US$265,000/RMB1,701,695
Sell US$/Buy EUR
    2022.01    US$460/EUR407
Sell US$/Buy JPY
   
2022.01-2022.02
    US$94,747/JPY10,789,851
Sell US$/Buy MYR
   
2022.01-2022.02
    US$8,000/MYR33,430
Sell US$/Buy NT$
    2022.01    US$10,000/NT$277,735
Sell US$/Buy SGD
   
2022.01-2022.02
    US$16,900/SGD22,925
     
December 31, 2022
          
     
Sell RMB/Buy JPY
    2023.01    RMB42,181/JPY810,000
Sell RMB/Buy NT$
    2023.01-2023.02    RMB7,000/NT$30,722
Sell RMB/Buy US$
    2023.01-2023.02    RMB1,081,934/US$155,418
Sell EUR/Buy JPY
    2023.01    EUR697/JPY100,000
Sell NT$/Buy US$
    2023.01-2023.03    NT$4,010,015/US$130,000
Sell US$/Buy RMB
    2023.01-2023.03    US$368,500/RMB2,579,155
Sell US$/Buy EUR
    2023.01-2023.10    US$14,668/EUR14,640
Sell US$/Buy JPY
    2023.01    US$63,743/JPY8,485,493
Sell US$/Buy KRW
    2023.01    US$2,000/KRW2,534,800
Sell US$/Buy MYR
    2023.01-2023.03    US$25,000/MYR112,639
Sell US$/Buy NT$
    2023.01-2023.03    US$125,410/NT$3,830,145
Sell US$/Buy PLN
    2023.01-2023.12    US$12,000/PLN61,129
Sell US$/Buy SGD
    2023.01-2023.02    US$16,600/SGD22,783
 
  c.
As of each balance sheet date, outstanding target redemption forward contracts not accounted for hedge accounting were as follows:
 
Currency
  
Maturity Period     
   
Notional Amount  
(In Thousands)  
     
December 31, 2021
          
     
Sell EUR/Buy US$
  
    2022.04-2022.06
    EUR2,982/US$3,475            
The target redeemable forward contracts held by subsidiaries are weekly settled. If the market exchange rate is lower than the execution rate at the time of settlement, the contract will be settled at the nominal amount, whereas if the market exchange rate is higher than the execution rate, the contract will be settled at a leveraged nominal amount (twice the nominal amount). The contracts last until all the nominal amount of US$ position is fully settled. However, when the accumulated excess of the execution rates over the market exchange rates reach the agreed threshold after the weekly settlement, the contracts will be automatically early terminated.