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Other Assets - Summary of Other Assets (Detail) $ in Millions, $ in Millions	Dec. 31, 2017 TWD ($)	Dec. 31, 2017 USD ($)	Dec. 31, 2016 TWD ($)
Assets [abstract]
Tax receivable	$ 4,021.6		$ 2,325.8
Prepaid expenses	1,559.9		1,007.0
Others	1,624.0		1,553.0
Other assets, total	7,205.5		4,885.8
Current portion	4,222.4	$ 142.5	3,385.4
Noncurrent portion	2,983.1	$ 100.6	1,500.4
Other assets, total	$ 7,205.5		$ 4,885.8

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The amount of assets that the entity does not separately disclose in the same statement or note.

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The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]

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Receivables that represent amounts paid for goods and services before they have been delivered.

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The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.

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