v3.24.1
Income Tax - Summary of Movements of Deferred Tax Assets and Deferred Tax Liabilities (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 temporary difference, unused tax losses and unused tax credits [line items]        
Recognized in Profit or Loss $ 1,296,257 $ 42,334 $ (260,466) $ 144,784
Recognized in Other Comprehensive Income (270,410) (8,831) 161,609 (179,403)
Recognized in Equity 0 0 0 (9)
Deferred tax assets [member]        
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]        
Balance at January 1 6,341,772 207,112 5,369,010 5,477,373
Recognized in Profit or Loss (65,243) (2,130) 940,256 627,367
Recognized in Other Comprehensive Income (4,844) (158) (208,482) (19,319)
Recognized in Equity       (7)
Exchange Differences 123,017 4,017 240,988 (56,432)
Acquisitions through Business Combinations 893 29    
Disposal of Subsidiary       (659,972)
Balance at December 31 6,395,595 208,870 6,341,772 5,369,010
Deferred tax liabilities [member]        
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]        
Balance at January 1 8,585,132 280,376 7,590,197 7,121,027
Recognized in Profit or Loss (1,361,500) (44,464) 1,200,722 482,583
Recognized in Other Comprehensive Income 265,566 8,673 (370,091) 160,084
Recognized in Equity       2
Exchange Differences 104,503 3,413 164,304 27,400
Acquisitions through Business Combinations 4,307 141    
Disposal of Subsidiary       (200,899)
Balance at December 31 7,598,008 248,139 8,585,132 7,590,197
Property, plant and equipment [member] | Deferred tax assets [member]        
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]        
Balance at January 1 148,428 4,847 90,977 629,702
Recognized in Profit or Loss 110,253 3,601 40,498 (186,443)
Exchange Differences 7,483 245 16,953 (7,178)
Disposal of Subsidiary       (345,104)
Balance at December 31 266,164 8,693 148,428 90,977
Property, plant and equipment [member] | Deferred tax liabilities [member]        
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]        
Balance at January 1 6,038,258 197,200 5,916,744 5,980,387
Recognized in Profit or Loss (902,114) (29,461) 63,813 165,628
Exchange Differences (11,093) (362) 57,701 (42,437)
Disposal of Subsidiary       (186,834)
Balance at December 31 5,125,051 167,377 6,038,258 5,916,744
Defined benefit obligation [member] | Deferred tax assets [member]        
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]        
Balance at January 1 862,434 28,166 1,188,153 1,370,455
Recognized in Profit or Loss (68,968) (2,252) (123,878) (115,707)
Recognized in Other Comprehensive Income (4,844) (158) (208,482) (19,319)
Exchange Differences 30,685 1,002 6,641 (47,276)
Balance at December 31 819,307 26,758 862,434 1,188,153
Defined benefit obligation [member] | Deferred tax liabilities [member]        
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]        
Recognized in Profit or Loss 27,031 883    
Recognized in Other Comprehensive Income (2,630) (86)    
Exchange Differences 30,233 987    
Balance at December 31 54,634 1,784    
Mandatorily at fair value through profit or loss [member] | Deferred tax assets [member]        
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]        
Balance at January 1 207,794 6,786 189,350 112,259
Recognized in Profit or Loss 43,792 1,430 18,192 77,593
Exchange Differences 304 10 252 (502)
Balance at December 31 251,890 8,226 207,794 189,350
Mandatorily at fair value through profit or loss [member] | Deferred tax liabilities [member]        
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]        
Balance at January 1 531,811 17,368 12,580 6,317
Recognized in Profit or Loss (487,098) (15,908) 519,142 6,274
Exchange Differences 368 12 89 (11)
Balance at December 31 45,081 1,472 531,811 12,580
Other temporary differences [member] | Deferred tax assets [member]        
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]        
Balance at January 1 3,769,504 123,106 2,870,714 2,407,910
Recognized in Profit or Loss 316,527 10,337 718,909 679,492
Recognized in Equity       (7)
Exchange Differences 95,392 3,115 179,881 52,399
Acquisitions through Business Combinations 893 29    
Disposal of Subsidiary       (269,080)
Balance at December 31 4,182,316 136,587 3,769,504 2,870,714
Other temporary differences [member] | Deferred tax liabilities [member]        
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]        
Balance at January 1 2,015,063 65,808 1,660,873 1,134,323
Recognized in Profit or Loss 681 22 617,767 310,681
Recognized in Other Comprehensive Income 268,196 8,759 (370,091) 160,084
Recognized in Equity       2
Exchange Differences 84,995 2,776 106,514 69,848
Acquisitions through Business Combinations 4,307 141    
Disposal of Subsidiary       (14,065)
Balance at December 31 2,373,242 77,506 2,015,063 1,660,873
Temporary differences [member] | Deferred tax assets [member]        
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]        
Balance at January 1 4,988,160 162,905 4,339,194 4,520,326
Recognized in Profit or Loss 401,604 13,116 653,721 454,935
Recognized in Other Comprehensive Income (4,844) (158) (208,482) (19,319)
Recognized in Equity       (7)
Exchange Differences 133,864 4,372 203,727 (2,557)
Acquisitions through Business Combinations 893 29    
Disposal of Subsidiary       (614,184)
Balance at December 31 5,519,677 180,264 4,988,160 4,339,194
Unused tax losses [member] | Deferred tax assets [member]        
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]        
Balance at January 1 495,485 16,182 638,782 527,666
Recognized in Profit or Loss 56,005 1,829 (166,121) 187,981
Exchange Differences 3,807 124 22,824 (31,077)
Disposal of Subsidiary       (45,788)
Balance at December 31 555,297 18,135 495,485 638,782
Unused tax credits [member] | Deferred tax assets [member]        
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]        
Balance at January 1 858,127 28,025 391,034 429,381
Recognized in Profit or Loss (522,852) (17,075) 452,656 (15,549)
Exchange Differences (14,654) (479) 14,437 (22,798)
Balance at December 31 $ 320,621 $ 10,471 $ 858,127 $ 391,034