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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 (Parenthetical) (Detail) $ in Millions, $ in Millions | Jan. 01, 2018 TWD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2018 USD ($) | Dec. 31, 2017 TWD ($)
--- | --- | --- | --- | ---
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
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
IFRS 9 [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Financial assets at fair value through other comprehensive income | $ 98,436.1 |  |  |
Other Equity Effect | (285.1) |  |  |
Retained Earnings Effect | 1,490.3 |  |  |
Financial assets at fair value through profit or loss | 1,349.3 |  |  |
Investments accounted for using equity method | 17,740.1 |  |  |
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] | Retrospective adoption of IFRS 9 by associates accounted for using equity method [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Retained Earnings Effect | 34.0 |  |  |
Equity securities [member] | Add: From available for sale [member] | IFRS 9 [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Financial assets at fair value through other comprehensive income | 8,389.5 |  |  |
Amortized cost [member] | IFRS 9 [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Retained Earnings Effect | 236.5 |  |  |
Amortized cost [member] | Add: From loans and receivables [member] | IFRS 9 [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Loss of allowance effect | (244.8) |  |  |
Retained Earnings Effect | 244.8 |  |  |
FVTOCI [member] | IFRS 9 [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Other Equity Effect | (295.2) |  |  |
Retained Earnings Effect | 1,263.9 |  |  |
FVTOCI [member] | IFRS 9 [member] | Retrospective adoption of IFRS 9 by associates accounted for using equity method [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Other Equity Effect | (23.6) |  |  |
FVTOCI [member] | Equity securities [member] | IFRS 9 [member] | Equity investments previously classified as available-for-sale financial assets under IAS 39 [member] | Effect of retrospective application |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Other Equity Effect | (1,294.6) |  |  |
Retained Earnings Effect | 1,294.6 |  |  |
FVTOCI [member] | Equity securities [member] | IFRS 9 [member] | equity investments previously measured at cost under IAS 39 are remeasured at fair value under IFRS [member] | Effect of retrospective application |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Financial assets at fair value through other comprehensive income | 967.1 |  |  |
Other Equity Effect | 968.7 |  |  |
Non-controlling interests effect | (1.6) |  |  |
FVTOCI [member] | Equity securities [member] | Add: From available for sale [member] | IFRS 9 [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Other Equity Effect | (325.9) |  |  |
Retained Earnings Effect | 1,294.6 |  |  |
FVTOCI [member] | Equity securities [member] | Other equity-Unrealized gain/loss on financial assets at FVTOCI [member] | Add: From available for sale [member] | IFRS 9 [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Other Equity Effect | 228.3 |  |  |
FVTOCI [member] | Debt securities [member] | IFRS 9 [member] | Debt investments were previously classified as available-for-sale financial assets under IAS 39 [member] | Effect of retrospective application |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Other Equity Effect | 30.7 |  |  |
Retained Earnings Effect | (30.7) |  |  |
FVTOCI [member] | Debt securities [member] | IFRS 9 [member] | Debt investments were previously classified as available-for-sale financial assets under IAS 39 [member] | Reclassification Adjustment [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Other Equity Effect | (434.4) |  |  |
Available-for-sale [member] | IFRS 9 [member] | Retrospective adoption of IFRS 9 by associates accounted for using equity method [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Other Equity Effect | 2.1 |  |  |
Available-for-sale [member] | Debt securities [member] | IFRS 9 [member] | Debt investments were previously classified as available-for-sale financial assets under IAS 39 [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Financial assets at fair value through profit or loss | 779.5 |  |  |
Held-to-maturity [member] | IFRS 9 [member] | Debt investments previously classified as held-to-maturity financial assets and measured at amortized cost under IAS 39 [member] | Effect of retrospective application |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Loss of allowance effect | 8.3 |  |  |
Retained Earnings Effect | (8.3) |  |  |
FVTPL [Member] | IFRS 9 [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Other Equity Effect | 10.1 |  |  |
Retained Earnings Effect | (10.1) |  |  |
FVTPL [Member] | Debt securities [member] | IFRS 9 [member] | Debt investments were previously classified as available-for-sale financial assets under IAS 39 [member] | Increase (decrease) due to changes in accounting policy [member] |  |  |  |
Disclosure of initial application of standards or interpretations [line items] |  |  |  |
Retained Earnings Effect | $ (10.1) |  |  |

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