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Contents of Significant Accounts - Movement of Deferred Tax (Detail) - TWD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Changes in deferred tax assets and liabilities [Line Items] |  |  |
Beginning Balance | $ 1,663,800 | $ 3,154,352 |
Amounts recognized in profit or loss during the period | (2,102,563) | (2,330,797) |
Amounts recognized in other comprehensive income (loss) | (23,967) | 852,567 | $ (387,138)
Amounts recognized in equity | (1,117) | (2,720) |
Exchange adjustments | (37,706) | (9,602) |
Ending Balance | $ (501,553) | $ 1,663,800 | $ 3,154,352

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph ab -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 90 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_90&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition Changes in deferred tax assets and liabilities [Line Items] + References No definition available. + Details
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