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Application Of New And Revised International Financial Reporting Standards (IFRS), International Accounting Standards (IAS), IFRIC Interpretations (IFRIC), And SIC Interpretations (SIC) Issued By The International Accounting Standards Board (IASB) - Summary of Impact on Assets, Liabilities and Equity when Retrospectively Applying IFRS 9 and IFRS 15 (Detail) $ in Millions, $ in Millions | Jan. 01, 2018 TWD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2018 USD ($) | Dec. 31, 2017 TWD ($) | Dec. 31, 2016 TWD ($) | Dec. 31, 2015 TWD ($)
--- | --- | --- | --- | --- | --- | ---
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at amortized cost |  | $ 21,805.9 |  |  |  |
Hedging instruments |  |  |  | $ 34.4 |  |
Financial assets |  | 856,181.4 |  | 804,091.0 |  |
Financial assets |  | 856,181.4 |  | 804,091.0 |  |
Financial liabilities |  | 318,672.4 |  | 340,543.5 |  |
Inventories |  | 103,231.0 | $ 3,372.5 | 73,880.7 |  |
Financial assets at fair value through other comprehensive income |  | 107,067.5 |  |  |  |
Investments accounted for using equity method |  | 17,769.0 | 580.5 | 17,731.8 |  |
TOTAL |  | 2,090,031.2 | 68,279.4 | 1,991,732.0 |  |
Accrued expenses and other current liabilities |  | 61,760.6 | 2,017.7 | 65,588.4 |  |
Total liabilities |  | 428,926.1 | 14,012.6 | 497,285.5 |  |
Retained earnings |  | 1,360,258.9 | 44,438.4 | 1,205,051.3 |  |
Non-controllinginterests |  | 676.3 | 22.1 | 699.7 |  |
Total equity |  | $ 1,661,105.1 | $ 54,266.8 | 1,494,446.5 | $ 1,359,845.8 | $ 1,194,970.1
Held-to-maturity [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets |  |  |  | 20,821.7 |  |
Financial assets |  |  |  | 20,821.7 |  |
Previously stated under IAS 39 [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Total equity |  |  |  | 1,494,446.5 |  |
IFRS 9 [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at amortized cost | $ 705,474.8 |  |  |  |  |
Hedging instruments | 34.4 |  |  |  |  |
Financial assets | 805,294.6 |  |  |  |  |
Retained Earnings Effect | 1,490.3 |  |  |  |  |
Financial assets | 805,294.6 |  |  |  |  |
Other Equity Effect | (285.1) |  |  |  |  |
Financial assets at fair value through profit or loss | 1,349.3 |  |  |  |  |
Financial assets at fair value through other comprehensive income | 98,436.1 |  |  |  |  |
Investments accounted for using equity method | 17,740.1 |  |  |  |  |
IFRS 9 [member] | Add: From loans and receivables [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at amortized cost | 684,661.4 |  |  |  |  |
IFRS 9 [member] | Add: From held to maturity [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at amortized cost | 20,813.4 |  |  |  |  |
IFRS 9 [member] | Investments accounted for using equity method [Member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Retained Earnings Effect | 34.0 |  |  |  |  |
Other Equity Effect | (25.7) |  |  |  |  |
IFRS 9 [member] | Amortized cost [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Retained Earnings Effect | 236.5 |  |  |  |  |
IFRS 9 [member] | Amortized cost [member] | Add: From loans and receivables [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Retained Earnings Effect | 244.8 |  |  |  |  |
IFRS 9 [member] | Amortized cost [member] | Add: From held to maturity [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Retained Earnings Effect | (8.3) |  |  |  |  |
IFRS 9 [member] | FVTOCI [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Retained Earnings Effect | 1,263.9 |  |  |  |  |
Other Equity Effect | (295.2) |  |  |  |  |
IFRS 9 [member] | FVTPL [Member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Retained Earnings Effect | (10.1) |  |  |  |  |
Other Equity Effect | 10.1 |  |  |  |  |
IFRS 9 [member] | Adjustments arising from initial application [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Investments accounted for using equity method | 8.3 |  |  |  |  |
IFRS 9 [member] | Previously stated under IAS 39 [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Hedging instruments |  |  |  | 34.4 |  |
Financial assets |  |  |  | 604.2 |  |
Financial assets |  |  |  | 604.2 |  |
Financial assets at fair value through profit or loss |  |  |  | 569.8 |  |
Investments accounted for using equity method |  |  |  | 17,731.8 |  |
IFRS 9 [member] | Reclassifications [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at amortized cost | 705,238.3 |  |  |  |  |
Financial assets | 803,486.8 |  |  |  |  |
Financial assets | 803,486.8 |  |  |  |  |
Financial assets at fair value through profit or loss | 779.5 |  |  |  |  |
Financial assets at fair value through other comprehensive income | 97,469.0 |  |  |  |  |
IFRS 9 [member] | Reclassifications [member] | Add: From loans and receivables [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at amortized cost | 684,416.6 |  |  |  |  |
IFRS 9 [member] | Reclassifications [member] | Add: From held to maturity [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at amortized cost | 20,821.7 |  |  |  |  |
IFRS 9 [member] | Remeasurements [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at amortized cost | 236.5 |  |  |  |  |
Financial assets | 1,203.6 |  |  |  |  |
Financial assets | 1,203.6 |  |  |  |  |
Financial assets at fair value through other comprehensive income | 967.1 |  |  |  |  |
IFRS 9 [member] | Remeasurements [member] | Add: From loans and receivables [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at amortized cost | 244.8 |  |  |  |  |
IFRS 9 [member] | Remeasurements [member] | Add: From held to maturity [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at amortized cost | (8.3) |  |  |  |  |
IFRS 9 [member] | Adjustments Arising from Initial Application [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Investments accounted for using equity method | 8.3 |  |  |  |  |
IFRS 9 [member] | Equity securities [member] | Add: From available for sale [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at fair value through other comprehensive income | 8,389.5 |  |  |  |  |
IFRS 9 [member] | Equity securities [member] | FVTOCI [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 8,389.5 |  |  |  |  |
Financial assets | 8,389.5 |  |  |  |  |
IFRS 9 [member] | Equity securities [member] | FVTOCI [member] | Add: From available for sale [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Retained Earnings Effect | 1,294.6 |  |  |  |  |
Other Equity Effect | (325.9) |  |  |  |  |
IFRS 9 [member] | Equity securities [member] | Reclassifications [member] | Add: From available for sale [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at fair value through other comprehensive income | 7,422.4 |  |  |  |  |
IFRS 9 [member] | Equity securities [member] | Remeasurements [member] | Add: From available for sale [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at fair value through other comprehensive income | 967.1 |  |  |  |  |
IFRS 9 [member] | Cash and cash equivalents [member] | Amortized cost [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 553,391.7 |  |  |  |  |
Financial assets | 553,391.7 |  |  |  |  |
IFRS 9 [member] | Derivative financial assets [member] | Mandatorily at FVTPL [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 569.8 |  |  |  |  |
Financial assets | 569.8 |  |  |  |  |
IFRS 9 [member] | Derivative financial assets [member] | Hedging instruments [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 34.4 |  |  |  |  |
Financial assets | 34.4 |  |  |  |  |
IFRS 9 [member] | Debt securities [member] | Add: From available for sale [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at fair value through profit or loss | 779.5 |  |  |  |  |
Financial assets at fair value through other comprehensive income | 90,046.6 |  |  |  |  |
IFRS 9 [member] | Debt securities [member] | Amortized cost [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 20,813.4 |  |  |  |  |
Financial assets | 20,813.4 |  |  |  |  |
IFRS 9 [member] | Debt securities [member] | FVTOCI [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 90,046.6 |  |  |  |  |
Financial assets | 90,046.6 |  |  |  |  |
IFRS 9 [member] | Debt securities [member] | FVTOCI [member] | Add: From available for sale [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Retained Earnings Effect | (30.7) |  |  |  |  |
Other Equity Effect | 30.7 |  |  |  |  |
IFRS 9 [member] | Debt securities [member] | Mandatorily at FVTPL [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 779.5 |  |  |  |  |
Financial assets | 779.5 |  |  |  |  |
IFRS 9 [member] | Debt securities [member] | FVTPL [Member] | Add: From available for sale [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Retained Earnings Effect | (10.1) |  |  |  |  |
Other Equity Effect | 10.1 |  |  |  |  |
IFRS 9 [member] | Debt securities [member] | Reclassifications [member] | Add: From available for sale [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets at fair value through profit or loss | 779.5 |  |  |  |  |
Financial assets at fair value through other comprehensive income | 90,046.6 |  |  |  |  |
IFRS 9 [member] | Notes and accounts receivable (including related parties), other receivables and refundable deposits [member] | Amortized cost [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 131,269.7 |  |  |  |  |
Financial assets | 131,269.7 |  |  |  |  |
IFRS 9 [member] | Derivative financial liabilities [member] | Held for trading [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial liabilities | 26.7 |  |  |  |  |
IFRS 9 [member] | Derivative financial liabilities [member] | Hedging instruments [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial liabilities | 15.6 |  |  |  |  |
IFRS 9 [member] | Short-term loans, accounts payable (including related parties), payables to contractors and equipment suppliers, accrued expenses and other current liabilities, bonds payable and guarantee deposits [member] | Amortized cost [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial liabilities | 340,501.2 |  |  |  |  |
IAS 18 and Revenue-related Interpretations [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Inventories |  |  |  | 73,880.7 |  |
Investments accounted for using equity method |  |  |  | 17,731.8 |  |
Provisions - current |  |  |  | 13,961.8 |  |
Accrued expenses and other current liabilities |  |  |  | 65,588.4 |  |
Total liabilities |  |  |  | 0.0 |  |
Retained earnings |  |  |  | 1,205,051.3 |  |
Non-controllinginterests |  |  |  | $ 699.7 |  |
IFRS 15 [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Inventories | 73,861.0 |  |  |  |  |
Contract assets | 34.1 |  |  |  |  |
Investments accounted for using equity method | 17,751.3 |  |  |  |  |
Accrued expenses and other current liabilities | 79,550.2 |  |  |  |  |
Total liabilities | 0.0 |  |  |  |  |
Retained earnings | 1,205,083.3 |  |  |  |  |
Non-controllinginterests | 701.6 |  |  |  |  |
IFRS 15 [member] | Adjustments arising from initial application [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Inventories | (19.7) |  |  |  |  |
Contract assets | 34.1 |  |  |  |  |
Investments accounted for using equity method | 19.5 |  |  |  |  |
TOTAL | 33.9 |  |  |  |  |
Provisions - current | (13,961.8) |  |  |  |  |
Accrued expenses and other current liabilities | 13,961.8 |  |  |  |  |
Total liabilities | 0.0 |  |  |  |  |
Retained earnings | 32.0 |  |  |  |  |
Non-controllinginterests | 1.9 |  |  |  |  |
Total equity | 33.9 |  |  |  |  |
IAS 39 [Member] | Equity securities [member] | Available-for-sale [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 7,422.4 |  |  |  |  |
Financial assets | 7,422.4 |  |  |  |  |
IAS 39 [Member] | Cash and cash equivalents [member] | Loans and receivables [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 553,391.7 |  |  |  |  |
Financial assets | 553,391.7 |  |  |  |  |
IAS 39 [Member] | Derivative financial assets [member] | Hedging instruments [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 34.4 |  |  |  |  |
Financial assets | 34.4 |  |  |  |  |
IAS 39 [Member] | Derivative financial assets [member] | Held for trading [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 569.8 |  |  |  |  |
Financial assets | 569.8 |  |  |  |  |
IAS 39 [Member] | Debt securities [member] | Available-for-sale [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 90,826.1 |  |  |  |  |
Financial assets | 90,826.1 |  |  |  |  |
IAS 39 [Member] | Debt securities [member] | Held-to-maturity [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 20,821.7 |  |  |  |  |
Financial assets | 20,821.7 |  |  |  |  |
IAS 39 [Member] | Notes and accounts receivable (including related parties), other receivables and refundable deposits [member] | Loans and receivables [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial assets | 131,024.9 |  |  |  |  |
Financial assets | 131,024.9 |  |  |  |  |
IAS 39 [Member] | Derivative financial liabilities [member] | Held for trading [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial liabilities | 26.7 |  |  |  |  |
IAS 39 [Member] | Derivative financial liabilities [member] | Hedging instruments [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial liabilities | 15.6 |  |  |  |  |
IAS 39 [Member] | Short-term loans, accounts payable (including related parties), payables to contractors and equipment suppliers, accrued expenses and other current liabilities, bonds payable and guarantee deposits [member] | Amortized cost [member] |  |  |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |  |  |
Financial liabilities | $ 340,501.2 |  |  |  |  |

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- Definition The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 28 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_28_c&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2018-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2018-03-01&anchor=para_93_a&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2018-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2018-03-01&anchor=para_93_b&doctype=Standard -URIDate 2018-03-16 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2018-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2018-03-01&anchor=para_93_e&doctype=Standard -URIDate 2018-03-16 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_55&doctype=Standard -URIDate 2018-03-16 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2018-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2018-03-01&anchor=para_23&doctype=Standard -URIDate 2018-03-16 + Details
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