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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, 2018 TWD ($) | Dec. 31, 2018 USD ($) | Dec. 31, 2017 TWD ($) | Dec. 31, 2016 TWD ($)
Gain (loss) on disposal of financial assets, net |  |  |  |
Investments in debt instruments at FVTOCI | $ (989.1) | $ (32.3) |  |
Available-for-sale financial assets |  |  | $ 89.8 | $ 33.2
Gain (loss) on disposal of investments accounted for using equity method, net |  |  |  | (260.0)
Gain (loss) from disposal of subsidiaries |  |  | 17.3 | (36.1)
Net gain (loss) on financial instruments at FVTPL |  |  |  |
Held for trading |  |  | 2,253.7 | 467.1
Mandatorily measured at FVTPL | (2,293.9) |  |  |
Designated as at FVTPL |  |  | 131.0 | (37.4)
Gain (loss) arising from fair value hedges, net | (2.3) |  | (30.3) | 16.9
Impairment loss on financial assets |  |  |  |
Available-for-sale financial assets |  |  | (29.6) | (122.2)
The reversal of expected credit loss of financial assets |  |  |  |
Investments in debt instruments at FVTOCI | 2.0 |  |  |
Financial assets at amortized cost | 0.4 |  |  |
Other gains (losses), net | (127.9) |  | 385.5 | 134.4
Other gains and losses | $ (3,410.8) | $ (111.4) | $ 2,817.4 | $ 195.9

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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 2018-01-01 -Paragraph 98 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_98_d&doctype=Standard -URIDate 2018-03-16 + 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 2021-01-01 -Name IFRS -Number 7 -IssueDate 2018-01-01 -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 2018-03-16 + 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 2018-01-01 -Paragraph 20 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_20_a_i&doctype=Standard -URIDate 2018-03-16 + Details
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