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Non-current Financial Assets at Fair Value Through Profit or Loss - Non-current - Summary of Amounts recognized in Profit or Loss in Relation to Financial Assets at Fair Value Through Profit or Loss (Detail) - TWD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018
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Financial Assets At Fair Value Through Profit Or Loss [line items] |  |
Financial assets mandatorily measured at fair value through profit or loss | $ 1,317 | $ 1,485
Foreign partnership interest [member] |  |
Financial Assets At Fair Value Through Profit Or Loss [line items] |  |
Financial assets mandatorily measured at fair value through profit or loss | (433) | 38
Beneficiary certificates [member] |  |
Financial Assets At Fair Value Through Profit Or Loss [line items] |  |
Financial assets mandatorily measured at fair value through profit or loss | $ 1,750 | 1,396
Derivative instrument [member] |  |
Financial Assets At Fair Value Through Profit Or Loss [line items] |  |
Financial assets mandatorily measured at fair value through profit or loss |  | $ 51

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- Definition The amount of financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_8_a&doctype=Standard -URIDate 2019-03-27 + Details
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