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Consolidation of Subsidiary - Assets Acquired and Liabilities Assumed and Other Detailed Information on Acquisition of Subsidiaries (Detail) - TWD ($) $ in Millions |  | 12 Months Ended |  |
--- | --- | --- | --- | ---
Nov. 20, 2015 | Dec. 31, 2015 | Dec. 31, 2017 | Dec. 31, 2016
Current liabilities |  |  |  |
Financial liabilities at fair value through profit or loss |  |  | $ 26.7 | $ 191.1
Noncurrent liabilities |  |  |  |
Net cash outflow (inflow) on acquisition of subsidiaries |  | $ 51.6 |  |
VisEra Holding Company [member] |  |  |  |
Current assets |  |  |  |
Cash and cash equivalents | $ 3,858.5 |  |  |
Accounts receivable | 512.0 |  |  |
Inventories | 59.1 |  |  |
Other financial assets | 706.5 |  |  |
Other current assets | 26.4 |  |  |
Noncurrent assets |  |  |  |
Investments accounted for using equity method | 721.6 |  |  |
Property, plant and equipment | 2,651.2 |  |  |
Intangible assets | 12.1 |  |  |
Deferred income tax assets | 30.0 |  |  |
Refundable deposits | 15.6 |  |  |
Total assets | 8,593.0 |  |  |
Current liabilities |  |  |  |
Financial liabilities at fair value through profit or loss | 1.0 |  |  |
Accounts payable | 87.5 |  |  |
Salary and bonus payable | 183.1 |  |  |
Accrued profit sharing bonus to employees and compensation to directors and supervisors | 45.8 |  |  |
Payables to contractors and equipment suppliers | 132.3 |  |  |
Income tax payable | 47.9 |  |  |
Provisions | 126.0 |  |  |
Accrued expenses and other current liabilities | 102.8 |  |  |
Noncurrent liabilities |  |  |  |
Guarantee deposits | 1.3 |  |  |
Total liability | 727.7 |  |  |
Less: Fair value of identifiable net assets acquired | 7,865.3 |  |  |
Consideration paid in cash | 3,536.1 |  | 3,536.1 |
Less: Cash and cash equivalent balances acquired | (3,858.5) |  |  |
Fair value of investments previously owned | 3,458.2 |  |  |
Net cash outflow (inflow) on acquisition of subsidiaries | (322.4) |  |  |
Non-controlling interests | 923.7 |  |  |
Net revenue |  | 254.3 |  |
Goodwill arising on acquisition | 52.7 |  |  |
Net income |  | $ 13.9 |  |
OVT Taiwan [member] |  |  |  |
Current assets |  |  |  |
Cash and cash equivalents | 20.7 |  |  |
Other financial assets | 373.8 |  |  |
Other current assets | 0.2 |  |  |
Noncurrent assets |  |  |  |
Total assets | 394.7 |  |  |
Noncurrent liabilities |  |  |  |
Less: Fair value of identifiable net assets acquired | 394.7 |  |  |
Consideration paid in cash | 394.7 |  | $ 394.7 |
Less: Cash and cash equivalent balances acquired | (20.7) |  |  |
Net cash outflow (inflow) on acquisition of subsidiaries | $ 374.0 |  |  |

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- Definition The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_i&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
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- Definition The amount recognised as of the acquisition date for plant, property and equipment acquired in a business combination. [Refer: Property, plant and equipment; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_i&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph IE72 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2017-03-09 + Details
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- Definition Assets recognised as of acquisition date. + References No definition available. + Details
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