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Other Gains and Losses - Summary of Other Gains and Losses, Net (Detail) $ in Millions, $ in Millions | 12 Months Ended
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Dec. 31, 2017 TWD ($) | Dec. 31, 2017 USD ($) | Dec. 31, 2016 TWD ($) | Dec. 31, 2015 TWD ($)
Gain on disposal of financial assets, net |  |  |  |
Available-for-sale financial assets | $ 89.8 | $ 3.0 | $ 33.2 | $ 22,157.9
Gain (loss) on disposal of investments accounted for using equity method, net |  |  | (260.0) | 2,492.1
Gain (loss) from disposal of subsidiaries | 17.3 |  | (36.1) | (138.2)
Other gains | 409.9 |  | 176.8 | 189.3
Net gain (loss) on financial instruments at FVTPL |  |  |  |
Held for trading | 2,253.7 |  | 467.1 | (1,769.3)
Designated as at FVTPL | 131.0 |  | (37.4) |
Gain (loss) arising from fair value hedges, net | (30.3) |  | 16.9 | (439.7)
Impairment loss of financial assets |  |  |  |
Available-for-sale financial assets | (29.6) | (1.0) | (122.2) | (154.7)
Other losses | (24.4) |  | (42.4) | (145.9)
Other gains and losses | $ 2,817.4 | $ 95.1 | $ 195.9 | $ 22,191.5

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- Definition The gains (losses) on available-for-sale financial assets. [Refer: Financial assets available-for-sale] + 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 20 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_20_a_ii&doctype=Standard&book=B -URIDate 2017-03-09 + Details
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- Definition The gains (losses) on disposals of investments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 98 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_98_d&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The gains (losses) on financial assets at fair value through profit or loss classified as held for trading. [Refer: Financial assets at fair value through profit or loss, classified as held for trading; Gains (losses) on 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 20 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_20_a_i&doctype=Standard&book=B -URIDate 2017-03-09 + Details
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- Definition The gains (losses) on financial assets at fair value through profit or loss that were designated as such upon initial recognition or subsequently. [Refer: Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently; Gains (losses) on 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 20 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_20_a_i&doctype=Standard -URIDate 2017-03-09 + Details
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- Definition The gains (losses) that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_102&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_103&doctype=Standard -URIDate 2017-03-09 + Details
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