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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, 2019 TWD ($) | Dec. 31, 2019 USD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2017 TWD ($)
Gain (loss) on disposal of financial assets, net |  |  |  |
Investments in debt instruments at FVTOCI | $ 537.8 | $ 18.0 | $ (989.1) |
Available-for-sale financial assets |  |  |  | $ 89.8
Gain (loss) from disposal of subsidiaries | (4.6) |  |  | 17.3
Net gain (loss) on financial instruments at FVTPL |  |  |  |
Mandatorily measured at FVTPL | (2,360.7) |  | (2,293.9) |
Held for trading |  |  |  | 2,253.7
Designated as at FVTPL |  |  |  | 131.0
Gain (loss) arising from fair value hedges, net | 13.1 |  | (2.3) | (30.3)
Impairment loss on financial assets |  |  |  |
Available-for-sale financial assets |  |  |  | (29.6)
The reversal (accrual) of expected credit loss of financial assets |  |  |  |
Investments in debt instruments at FVTOCI | (6.9) |  | 2.0 |
Financial assets at amortized cost | 5.2 |  | 0.4 |
Other gains (losses), net | 665.1 |  | (127.9) | 385.5
Other gains and losses | $ (1,151.0) | $ (38.5) | $ (3,410.8) | $ 2,817.4

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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 2019-01-01 -Paragraph 20 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_20_a_i&doctype=Standard&book=b -URIDate 2019-03-27 + 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 2019-01-01 -Paragraph 20 -Subparagraph a -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_20_a_i&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The gains (losses) that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_102&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_103&doctype=Standard -URIDate 2019-03-27 + Details
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