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Retirement Benefit Plans - Summary of Movements in Net Defined Benefit Liability (Detail) $ in Thousands, $ in Thousands | 12 Months Ended
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Dec. 31, 2024 TWD ($) | Dec. 31, 2024 USD ($) | Dec. 31, 2023 TWD ($) | Dec. 31, 2022 TWD ($)
Disclosure of net defined benefit liability (asset) [line items] |  |  |  |
Beginning balance | $ 3,584,736 | $ 109,324 | $ 3,784,120 | $ 5,561,596
Current service cost | 139,168 | 4,245 | 126,956 | 141,458
Past service cost and gain (loss) on settlements | 274 | 8 | 1,194 | (100)
Net interest expense (income) | 61,559 | 1,877 | 62,108 | 39,048
Other termination benefit cost |  |  | 7,822 |
Recognized in profit or loss | 201,001 | 6,130 | 198,080 | 180,406
Return on plan assets (excluding amounts included in net interest) | (437,258) | (13,335) | (9,327) | (324,510)
Changes in financial assumptions | (46,189) | (1,409) | 391,077 | (1,053,680)
Experience adjustments | 249,911 | 7,622 | (309,843) | 217,658
Changes in demographic assumptions | (16,009) | (488) | (6,476) | (507)
Recognized in other comprehensive income | (249,545) | (7,610) | 65,431 | (1,161,039)
Contributions from the employer | (646,687) | (19,722) | (597,870) | (736,508)
Benefits paid from the pension fund | 0 | 0 | (5,402) | 0
Benefits paid from the Group | (124,601) | (3,800) | (79,659) | (115,695)
Liabilities extinguished on settlement | (5,270) | (161) | (2,830) | (2,920)
Liabilities assumed in a business combination | 158,053 | 4,820 | 204,975 |
Exchange differences on foreign plans | (48,100) | (1,467) | 17,891 | 58,280
Ending balance | 2,869,587 | 87,514 | 3,584,736 | 3,784,120
Defined benefit obligation [member] |  |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |  |
Beginning balance | 10,201,794 | 311,125 | 10,261,997 | 11,424,860
Current service cost | 139,168 | 4,245 | 126,956 | 141,458
Past service cost and gain (loss) on settlements | 274 | 8 | 1,194 | (100)
Net interest expense (income) | 205,562 | 6,269 | 236,102 | 118,489
Other termination benefit cost |  |  | 7,822 |
Recognized in profit or loss | 345,004 | 10,522 | 372,074 | 259,847
Return on plan assets (excluding amounts included in net interest) | 0 | 0 | 0 | 0
Changes in financial assumptions | (46,189) | (1,409) | 391,077 | (1,053,680)
Experience adjustments | 249,911 | 7,622 | (309,843) | 217,658
Changes in demographic assumptions | (16,009) | (488) | (6,476) | (507)
Recognized in other comprehensive income | 187,713 | 5,725 | 74,758 | (836,529)
Contributions from the employer | 0 | 0 | 0 | 0
Benefits paid from the pension fund | (539,124) | (16,442) | (615,377) | (571,930)
Benefits paid from the Group | (124,601) | (3,800) | (79,659) | (115,695)
Liabilities extinguished on settlement | (5,836) | (178) | (2,830) | (2,920)
Liabilities assumed in a business combination | 158,053 | 4,820 | 204,975 |
Exchange differences on foreign plans | (99,106) | (3,023) | (14,144) | 104,364
Ending balance | 10,123,897 | 308,749 | 10,201,794 | 10,261,997
Fair value of plan assets [member] |  |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |  |
Beginning balance | (6,617,058) | (201,801) | (6,477,877) | (5,863,264)
Current service cost | 0 | 0 | 0 | 0
Past service cost and gain (loss) on settlements | 0 | 0 | 0 | 0
Net interest expense (income) | (144,003) | (4,392) | (173,994) | (79,441)
Other termination benefit cost |  |  | 0 |
Recognized in profit or loss | (144,003) | (4,392) | (173,994) | (79,441)
Return on plan assets (excluding amounts included in net interest) | (437,258) | (13,335) | (9,327) | (324,510)
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 | (437,258) | (13,335) | (9,327) | (324,510)
Contributions from the employer | (646,687) | (19,722) | (597,870) | (736,508)
Benefits paid from the pension fund | 539,124 | 16,442 | 609,975 | 571,930
Benefits paid from the Group | 0 | 0 | 0 | 0
Liabilities extinguished on settlement | 566 | 17 | 0 | 0
Liabilities assumed in a business combination | 0 | 0 | 0 |
Exchange differences on foreign plans | 51,006 | 1,556 | 32,035 | (46,084)
Ending balance | $ (7,254,310) | $ (221,235) | $ (6,617,058) | $ (6,477,877)

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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 141 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_c_ii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 141 -Subparagraph c -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of benefits paid or payable for retirement benefit plans. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2024-01-01 -Paragraph 35 -Subparagraph b -Clause v -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2024-en-r&anchor=para_35_b_v&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 141 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_f&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 141 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 141 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 141 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 141 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_140_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of other comprehensive income, before tax, related to gains (losses) on remeasurements of defined benefit plans, which comprise actuarial gains and losses; the return on plan assets, excluding amounts included in net interest on the net defined benefit liability (asset); and any change in the effect of the asset ceiling, excluding amounts included in net interest on the net defined benefit liability (asset). [Refer: Other comprehensive income; Defined benefit plans [domain]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 91 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_91_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 7 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_7&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 135 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_135_b&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost. Past service cost is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan). [Refer: Net defined benefit liability (asset); Defined benefit plans [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 141 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_d&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan in respect of settlements. [Refer: Decrease (increase) in net defined benefit liability (asset) resulting from gains (losses) arising from settlements; Net defined benefit liability (asset); Defined benefit plans [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 141 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_g&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [domain]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 141 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_c_i&doctype=Standard -URIDate 2024-03-27 + Details
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