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Income Tax - Analysis of Deferred Income Tax Assets and Liabilities in Consolidated Statements of Financial Position (Detail) $ in Millions, $ in Millions | 12 Months Ended |
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Dec. 31, 2018 TWD ($) | Dec. 31, 2017 TWD ($) | Dec. 31, 2016 TWD ($) | Dec. 31, 2018 USD ($)
Deferred income tax assets (liabilities) |  |  |  |
Depreciation | $ 11,839.2 | $ 8,401.3 |  |
Refund liability | 2,594.0 |  |  |
Net defined benefit liability | 1,084.9 | 975.3 |  |
Unrealized loss on inventories | 751.0 | 629.5 |  |
Deferred compensation cost | 271.7 | 266.5 |  |
Provision for sales returns and allowance |  | 1,637.7 |  |
Investments in equity instruments at FVTOCI | 56.2 |  |  |
Others | 209.4 | 195.2 |  |
Deferred income tax assets | 16,806.4 | 12,105.5 |  | $ 549.1
Unrealized exchange gains | (61.7) | (169.5) |  |
Available-for-sale financial assets |  | (95.4) |  |
Others | (171.6) | (37.3) |  |
Deferred income tax liabilities | (233.3) | (302.2) |  | $ (7.6)
Deferred tax assets depreciation [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 8,401.3 | 4,244.2 | $ 2,853.0 |
Recognized in Profit or loss | 3,430.4 | 4,207.2 | 1,437.6 |
Effect of Exchange Rate Changes | 7.5 | (50.1) | (46.4) |
Balance, End of Year | 11,839.2 | 8,401.3 | 4,244.2 |
Deferred tax assets provision for sales returns and allowance [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 1,637.7 | 1,512.1 | 1,141.5 |
Recognized in Profit or loss |  | 130.0 | 371.5 |
Effect of Exchange Rate Changes |  | (4.4) | (0.9) |
Balance, End of Year |  | 1,637.7 | 1,512.1 |
Deferred tax assets net defined benefit liability [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 975.3 | 939.5 | 895.5 |
Recognized in Profit or loss | 6.3 | 5.2 | (82.9) |
Recognized in Other Comprehensive Income | 103.3 | 30.6 | 126.9 |
Balance, End of Year | 1,084.9 | 975.3 | 939.5 |
Deferred tax assets unrealized loss on inventories [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 629.5 | 737.3 | 622.8 |
Recognized in Profit or loss | 120.5 | (105.1) | 115.5 |
Effect of Exchange Rate Changes | 1.0 | (2.7) | (1.0) |
Balance, End of Year | 751.0 | 629.5 | 737.3 |
Deferred tax assets deferred compensation cost [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 266.5 | 378.7 | 316.3 |
Recognized in Profit or loss | (4.7) | (83.1) | 69.3 |
Effect of Exchange Rate Changes | 9.9 | (29.1) | (6.9) |
Balance, End of Year | 271.7 | 266.5 | 378.7 |
Deferred tax assets goodwill from business combination [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year |  | 0.0 | 10.0 |
Recognized in Profit or loss |  |  | (9.8) |
Effect of Exchange Rate Changes |  |  | (0.2) |
Balance, End of Year |  |  | 0.0 |
Deferred tax assets other [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 195.2 | 445.1 | 531.4 |
Recognized in Profit or loss | 7.1 | (222.4) | (77.5) |
Effect of Exchange Rate Changes | 7.1 | (27.5) | (8.8) |
Balance, End of Year | 209.4 | 195.2 | 445.1 |
Deferred tax assets operating loss carryforward [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year |  | 14.5 | 14.5 |
Effect of Disposal of Subsidiary |  | (14.5) |  |
Balance, End of Year |  |  | 14.5 |
Deferred tax assets [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 12,105.5 | 8,271.4 | 6,385.0 |
Recognized in Profit or loss | 4,514.6 | 3,931.8 | 1,823.7 |
Recognized in Other Comprehensive Income | 159.5 | 30.6 | 126.9 |
Effect of Disposal of Subsidiary |  | (14.5) |  |
Effect of Exchange Rate Changes | 26.8 | (113.8) | (64.2) |
Balance, End of Year | 16,806.4 | 12,105.5 | 8,271.4 |
Deferred tax liabilities available for sale financial assets [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | (95.4) | (92.5) | (31.3) |
Recognized in Other Comprehensive Income |  | (2.9) | (61.2) |
Balance, End of Year |  | (95.4) | (92.5) |
Unrealised foreign exchange gains (losses) [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | (169.5) | (48.7) |  |
Recognized in Profit or loss | 107.8 | (120.8) | (48.7) |
Balance, End of Year | (61.7) | (169.5) | (48.7) |
Deferred tax liabilities others [Member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | (37.3) |  |  |
Recognized in Profit or loss | (75.1) | (36.7) |  |
Recognized in Other Comprehensive Income | (59.2) | (0.6) |  |
Balance, End of Year | (171.6) | (37.3) |  |
Deferred tax liabilities [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | (302.2) | (141.2) | (31.3) |
Recognized in Profit or loss | 32.7 | (157.5) | (48.7) |
Recognized in Other Comprehensive Income | 36.2 | (3.5) | (61.2) |
Balance, End of Year | (233.3) | (302.2) | $ (141.2) |
Deferred tax assets refund liability for sales returns allowance [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 1,637.7 |  |  |
Recognized in Profit or loss | 955.0 |  |  |
Effect of Exchange Rate Changes | 1.3 |  |  |
Balance, End of Year | 2,594.0 | 1,637.7 |  |
Deferred tax assets investments in equity instruments at fair value through other comprehensive income [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Recognized in Other Comprehensive Income | 56.2 |  |  |
Balance, End of Year | 56.2 |  |  |
Deferred tax liabilities investments in equity instruments at fair value through other comprehensive income [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | (95.4) |  |  |
Recognized in Other Comprehensive Income | $ 95.4 |  |  |
Balance, End of Year |  | $ (95.4) |  |

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- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2018-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2018-03-01&anchor=para_81_g_ii&doctype=Standard -URIDate 2018-03-16 + Details
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