The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2021-01-01
-Name IFRS
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-IssueDate 2018-01-01
-Paragraph 16
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_16&doctype=Standard&book=b
-URIDate 2018-03-16

+ Details

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Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

The amount of current trade receivables. [Refer: Trade receivables]

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 78
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_78_b&doctype=Standard
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Reference 2: http://www.xbrl.org/2003/role/exampleRef
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-IssueDate 2018-01-01
-Paragraph 68
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_68&doctype=Standard
-URIDate 2018-03-16

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Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

Line items represents information about of trade accounts and notes receivables.

+ References

No definition available.

+ Details

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Balance Type:	na
Period Type:	duration

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Namespace Prefix:
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- Details

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- Details

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Notes and Accounts Receivable, Net - Summary of Notes and Accounts Receivable, Net (Detail) $ in Millions, $ in Millions	Dec. 31, 2018 TWD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2017 TWD ($)	Dec. 31, 2016 TWD ($)
Disclosure of information about of trade accounts and notes receivables [line items]
Less: Loss allowance	$ (7.3)		$ (471.8)	$ (480.1)
Notes and accounts receivable	128,613.4	$ 4,201.7	121,133.2
Amortized cost [member]
Disclosure of information about of trade accounts and notes receivables [line items]
Less: Loss allowance	(7.3)		(471.8)
Notes and accounts receivable	125,018.3		121,133.2
FVTOCI [member]
Disclosure of information about of trade accounts and notes receivables [line items]
Notes and accounts receivable	3,595.1		0.0
Cost [member] \| Amortized cost [member]
Disclosure of information about of trade accounts and notes receivables [line items]
Notes and accounts receivable	$ 125,025.6		$ 121,605.0