XML 137 R114.htm IDEA: XBRL DOCUMENT v3.21.1

Property, Plant and Equipment, Net - Capitalization Interest and Capitalization Interest Rate Applied Related to Property, Plant and Equipment (Detail) - TWD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [abstract]
Capitalization interest	$ 9,762	$ 15,114	$ 18,542
Capitalization interest rate applied	1.4909%	1.7822%	1.7582%

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- Definition

The amount of interest and other 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/2003/role/disclosureRef
-Name IAS
-Number 23
-IssueDate 2020-01-01
-Paragraph 26
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=23&code=ifrs-tx-2020-en-r&anchor=para_26_a&doctype=Standard
-URIDate 2020-01-01

+ Details

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Namespace Prefix:	ifrs-full_
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Balance Type:	na
Period Type:	duration

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- 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 2020-01-01
-Paragraph 26
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=23&code=ifrs-tx-2020-en-r&anchor=para_26_b&doctype=Standard
-URIDate 2020-01-01

+ Details

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Namespace Prefix:	ifrs-full_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

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- References

No definition available.

+ Details

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Namespace Prefix:	ifrs-full_
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Balance Type:	na
Period Type:	duration