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Financial Assets and Liabilities at Fair Value through Profit or Loss - Summary of Financial Assets and Liabilities at Fair Value through Profit or Loss (Detail) $ in Millions, $ in Millions | Dec. 31, 2017 TWD ($) | Dec. 31, 2017 USD ($) | Dec. 31, 2016 TWD ($)
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Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets, Held for trading | $ 569.8 |  | $ 153.4
Financial assets, Designated as at FVTPL, Time deposit |  |  | 6,297.7
Financial assets through profit or loss | 569.8 | $ 19.2 | 6,451.1
Financial liabilities through profit or loss | 26.7 | $ 0.9 | 191.1
Forward exchange contracts [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets, Held for trading | 569.8 |  | 142.4
Financial liabilities, Held for trading | $ 26.7 |  | 91.6
Financial liabilities, Designated as at FVTPL |  |  | 99.5
Cross currency swap contracts [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets, Held for trading |  |  | $ 11.0

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- Definition The amount of current financial assets measured at fair value through profit or loss. [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 2017-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_a&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_e&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of financial assets at fair value through profit or loss classified as held for trading. A financial asset is classified as held for trading if: (a) it is acquired principally for the purpose of selling it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: At fair value [member]; Financial assets at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_8_a&doctype=Standard&book=B -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_e&doctype=Standard -URIDate 2017-03-09 + Details
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