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Financial Risk Management and Fair Values of Financial Instruments - Information on Assets and Liabilities Denominated in Foreign Currencies whose Values would be Materially Affected by Exchange Rate Fluctuations (Detail) ¥ in Thousands, ¥ in Thousands, $ in Thousands, $ in Thousands | Dec. 31, 2024 TWD ($) $ / ¥ $ / $ $ / ¥ | Dec. 31, 2024 USD ($) $ / ¥ $ / $ $ / ¥ | Dec. 31, 2024 JPY (¥) $ / ¥ $ / $ $ / ¥ | Dec. 31, 2024 CNY (¥) $ / ¥ $ / $ $ / ¥ | Dec. 31, 2023 TWD ($) $ / ¥ $ / ¥ $ / $ | Dec. 31, 2023 USD ($) $ / ¥ $ / ¥ $ / $ | Dec. 31, 2023 JPY (¥) $ / ¥ $ / ¥ $ / $ | Dec. 31, 2023 CNY (¥) $ / ¥ $ / ¥ $ / $
--- | --- | --- | --- | --- | --- | --- | --- | ---
Disclosure of detailed information about financial instruments [Line Items] |  |  |  |  |  |  |  |
Assets denominated in foreign currencies | $ | $ 20,587,762 |  |  |  | $ 17,987,228 |  |  |
Exchange rate | 32.79 | 32.79 | 32.79 | 32.79 |  |  |  |
Currency Risk [member] | US$ [member] |  |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [Line Items] |  |  |  |  |  |  |  |
Assets denominated in foreign currencies | $ 5,179,178 | $ 157,974 |  |  | 4,600,745 | $ 149,837 |  |
Liabilities denominated in foreign currencies | $ 776,185 | $ 23,675 |  |  | $ 650,178 | $ 21,175 |  |
Currency Risk [member] | US$ [member] | Financial Liability [member] |  |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [Line Items] |  |  |  |  |  |  |  |
Exchange rate | $ / $ | 32.785 | 32.785 | 32.785 | 32.785 | 30.705 | 30.705 | 30.705 | 30.705
Currency Risk [member] | US$ [member] | Financial Asset [member] |  |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [Line Items] |  |  |  |  |  |  |  |
Exchange rate | $ / $ | 32.785 | 32.785 | 32.785 | 32.785 | 30.705 | 30.705 | 30.705 | 30.705
Currency Risk [member] | JPY [member] |  |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [Line Items] |  |  |  |  |  |  |  |
Assets denominated in foreign currencies | $ 55,133 |  | ¥ 262,664 |  | $ 41,030 |  | ¥ 188,904 |
Liabilities denominated in foreign currencies | $ 266,988 |  | ¥ 1,271,975 |  | $ 239,412 |  | ¥ 1,102,264 |
Currency Risk [member] | JPY [member] | Financial Liability [member] |  |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [Line Items] |  |  |  |  |  |  |  |
Exchange rate | 0.2099 | 0.2099 | 0.2099 | 0.2099 | 0.2172 | 0.2172 | 0.2172 | 0.2172
Currency Risk [member] | JPY [member] | Financial Asset [member] |  |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [Line Items] |  |  |  |  |  |  |  |
Exchange rate | 0.2099 | 0.2099 | 0.2099 | 0.2099 | 0.2172 | 0.2172 | 0.2172 | 0.2172
Currency Risk [member] | RMB [member] |  |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [Line Items] |  |  |  |  |  |  |  |
Assets denominated in foreign currencies | $ 59,683 |  |  | ¥ 13,328 | $ 24,210 |  |  | ¥ 5,595
Currency Risk [member] | RMB [member] | Financial Asset [member] |  |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [Line Items] |  |  |  |  |  |  |  |
Exchange rate | 4.478 | 4.478 | 4.478 | 4.478 | 4.327 | 4.327 | 4.327 | 4.327
Other Risks [Member] | JPY [member] |  |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [Line Items] |  |  |  |  |  |  |  |
Assets denominated in foreign currencies | $ 103,013 |  | ¥ 490,770 |  | $ 120,317 |  | ¥ 553,946 |
Other Risks [Member] | JPY [member] | Financial Asset [member] |  |  |  |  |  |  |  |
Disclosure of detailed information about financial instruments [Line Items] |  |  |  |  |  |  |  |
Exchange rate | 0.2099 | 0.2099 | 0.2099 | 0.2099 | 0.2172 | 0.2172 | 0.2172 | 0.2172

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- Definition The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35H&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35M&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35N&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35I&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2024-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard -URIDate 2024-03-27 + Details
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