v3.24.1
Retirement Benefit Plans - Summary of Movements in Net Defined Benefit Liability (Detail)
$ in Thousands, $ in Thousands
 12 Months Ended
Dec. 31, 2023
TWD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
TWD ($)
Dec. 31, 2021
TWD ($)
Disclosure of net defined benefit liability (asset) [line items]        
Beginning balance $ 3,784,120 $ 123,583 $ 5,561,596 $ 6,196,840
Current service cost 126,956 4,146 141,458 173,307
Past service cost and loss on settlements 1,194 39 (100) (10,284)
Net interest expense (income) 62,108 2,029 39,048 18,740
Recognized in profit or loss 198,080 6,469 180,406 181,763
Return on plan assets (excluding amounts included in net interest) (9,327) (305) (324,510) (42,636)
Changes in financial assumptions 391,077 12,772 (1,053,680) (418,542)
Experience adjustments (309,843) (10,119) 217,658 242,896
Changes in demographic assumptions (6,476) (211) (507) 160,156
Recognized in other comprehensive income 65,431 2,137 (1,161,039) (58,126)
Other termination benefit cost 7,822 255    
Contributions from the employer (597,870) (19,526) (736,508) (542,584)
Benefits paid from the pension fund 0 0 0 6,023
Benefits paid from the Group (79,659) (2,602) (115,695) (80,603)
Liabilities extinguished on settlement (2,830) (92) (2,920)  
Business combinations       46,291
Liabilities assumed in a business combination 188,364 6,152    
Exchange differences on foreign plans 21,154 691 58,280 (188,008)
Ending balance 3,576,790 116,812 3,784,120 5,561,596
Defined benefit obligation [member]        
Disclosure of net defined benefit liability (asset) [line items]        
Beginning balance 10,261,997 335,140 11,424,860 12,159,145
Current service cost 126,956 4,146 141,458 173,307
Past service cost and loss on settlements 1,194 39 (100) (10,284)
Net interest expense (income) 236,102 7,711 118,489 78,501
Recognized in profit or loss 372,074 12,151 259,847 241,524
Return on plan assets (excluding amounts included in net interest) 0 0 0 0
Changes in financial assumptions 391,077 12,772 (1,053,680) (418,542)
Experience adjustments (309,843) (10,119) 217,658 242,896
Changes in demographic assumptions (6,476) (211) (507) 160,156
Recognized in other comprehensive income 74,758 2,442 (836,529) (15,490)
Other termination benefit cost 7,822 255    
Contributions from the employer 0 0 0 0
Benefits paid from the pension fund (609,975) (19,921) (571,930) (556,419)
Benefits paid from the Group (79,659) (2,602) (115,695) (80,603)
Liabilities extinguished on settlement (2,830) (92) (2,920)  
Business combinations       46,291
Liabilities assumed in a business combination 188,364 6,152    
Exchange differences on foreign plans (10,881) (355) 104,364 (369,588)
Ending balance 10,193,848 332,915 10,261,997 11,424,860
Fair value of plan assets [member]        
Disclosure of net defined benefit liability (asset) [line items]        
Beginning balance (6,477,877) (211,557) (5,863,264) (5,962,305)
Current service cost 0 0 0 0
Past service cost and loss on settlements 0   0 0
Net interest expense (income) (173,994) (5,682) (79,441) (59,761)
Recognized in profit or loss (173,994) (5,682) (79,441) (59,761)
Return on plan assets (excluding amounts included in net interest) (9,327) (305) (324,510) (42,636)
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 (9,327) (305) (324,510) (42,636)
Other termination benefit cost 0 0    
Contributions from the employer (597,870) (19,526) (736,508) (542,584)
Benefits paid from the pension fund 609,975 19,921 571,930 562,442
Benefits paid from the Group 0 0 0 0
Liabilities extinguished on settlement 0 0 0  
Business combinations       0
Exchange differences on foreign plans 32,035 1,046 (46,084) 181,580
Ending balance $ (6,617,058) $ (216,103) $ (6,477,877) $ (5,863,264)