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Contents of Significant Accounts - Summary of Interest Expense Capitalized (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure Of Detailed Information About Interest Expense Capitalized [Line Items]
Interest expense capitalized	$ 9,355	$ 1,661
Bottom of range [member]
Disclosure Of Detailed Information About Interest Expense Capitalized [Line Items]
Interest rates applied	1.48%	1.44%
Top of range [member]
Disclosure Of Detailed Information About Interest Expense Capitalized [Line Items]
Interest rates applied	1.65%	1.61%

X

- Definition

The weighted average of interest and other costs that an entity incurs in connection with the borrowing of funds applicable to the borrowings of the entity that are outstanding during the period, other than borrowings made specifically for the purpose of obtaining a qualifying asset. [Refer: Weighted average [member]; Borrowings]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 23
-IssueDate 2023-01-01
-Paragraph 26
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=23&code=ifrs-tx-2023-en-r&anchor=para_26_b&doctype=Standard
-URIDate 2023-03-23

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X

- Definition

The amount of interest costs that an entity incurs in connection with the borrowing of funds that are directly attributable to the acquisition, construction or production of a qualifying asset and which form part of the cost of that asset.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 112
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard
-URIDate 2023-03-23

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X

- Definition

Disclosure of detailed information about interest expense capitalized.

+ References

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