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Contents of Significant Accounts - Summary of Balances of Contract Assets and Contract Liabilities (Detail) $ in Thousands, $ in Thousands | Dec. 31, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Jan. 01, 2022 TWD ($)
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Disclosure of balances of contract assets and contract liabilities [line items] |  |  |  |
Contract assets, current | $ 739,528 |  | $ 373,318 | $ 319,621
Contract liabilities, current | 3,250,712 | $ 106,163 | 3,546,815 | 3,441,754
Contract liabilities, non-current | 430,640 | $ 14,064 | 438,188 | 641,386
Contract liabilities | 3,681,352 |  | 3,985,003 | 4,083,140
Sales of Goods and Services [member] |  |  |  |
Disclosure of balances of contract assets and contract liabilities [line items] |  |  |  |
Contract assets, current | 1,132,477 |  | 766,691 | 677,326
Contract liabilities | 3,681,352 |  | 3,985,003 | 4,083,140
Loss allowance [member] |  |  |  |
Disclosure of balances of contract assets and contract liabilities [line items] |  |  |  |
Contract assets, current | $ (392,949) |  | $ (393,373) | $ (357,705)

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- Definition The amount of an entity’s obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2023-01-01 -Paragraph 105 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_105&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2023-01-01 -Paragraph 116 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_116_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of current contract liabilities. [Refer: Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2023-01-01 -Paragraph 105 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_105&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of non-current contract liabilities. [Refer: Contract liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 15 -IssueDate 2023-01-01 -Paragraph 105 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2023-en-r&anchor=para_105&doctype=Standard -URIDate 2023-03-23 + Details
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