XML 135 R122.htm IDEA: XBRL DOCUMENT v3.19.1

Provisions - Summary of Provisions (Detail) - Sales returns and allowances [member] - TWD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of other provisions [line items]
Balance, beginning of year	$ 18,037.8	$ 10,163.5
Provision	44,833.6	36,519.3
Payment	(48,884.7)	(28,569.3)
Effect of exchange rate changes	(24.9)	(75.7)
Balance, end of year	$ 13,961.8	$ 18,037.8

X

- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

+ References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfOtherProvisionsLineItems
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The increase (decrease) in other provisions resulting from foreign currency exchange rate changes on provisions measured in a currency different from the entity's presentation currency. [Refer: Other provisions]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 37
-IssueDate 2018-01-01
-Paragraph 84
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=37&date=2018-03-01&anchor=para_84&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesOtherProvisions
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount recognised for new other provisions. [Refer: Other provisions]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 37
-IssueDate 2018-01-01
-Paragraph 84
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=37&date=2018-03-01&anchor=para_84_b&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_NewProvisionsOtherProvisions
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The amount of provisions other than provisions for employee benefits. [Refer: Provisions]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 37
-IssueDate 2018-01-01
-Paragraph 84
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=37&date=2018-03-01&anchor=para_84_a&doctype=Standard
-URIDate 2018-03-16

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 78
-Subparagraph d
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_78_d&doctype=Standard
-URIDate 2018-03-16

+ Details

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

X

- Definition

The amount used (ie incurrent and charged against the provision) for other provisions. [Refer: Other provisions]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 37
-IssueDate 2018-01-01
-Paragraph 84
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=37&date=2018-03-01&anchor=para_84_c&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_ProvisionUsedOtherProvisions
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Details

Name:	ifrs-full_ClassesOfProvisionsAxis=ifrs-full_RefundsProvisionMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: