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Equity - Changes in Other Reserves (Detail) $ in Millions, $ in Millions | 12 Months Ended
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Dec. 31, 2020 TWD ($) | Dec. 31, 2020 USD ($) | Dec. 31, 2019 TWD ($) | Dec. 31, 2018 TWD ($)
Balance, beginning of year | $ (27,568.3) |  | $ (15,449.9) | $ (27,228.7)
Exchange differences arising on translation of foreign operations | (29,846.8) |  | (14,693.5) | 14,562.0
Equity instruments | 423.2 |  | 334.5 | (3,311.6)
Debt instruments | 3,907.0 |  | 3,097.3 | (1,858.0)
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal | 108.7 |  | (162.1) | 1,193.1
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal | (1,439.4) |  | (537.8) | 989.1
Loss allowance adjustments from debt instruments | (0.9) |  | 6.9 | (2.0)
Gain (loss) arising on changes in the fair value of hedging instruments | 24.1 |  | (109.6) | 41.0
Transferred to initial carrying amount of hedged items | (20.3) |  | 82.3 | (22.2)
Share of other comprehensive income (loss) of associates | (267.9) |  | (152.0) | 86.5
Share of unearned stock-based employee compensation of associates | 0.2 |  | 1.6 | 8.5
Other comprehensive loss reclassified to profit or loss upon disposal of associates |  |  | 4.6 |
Income tax effect | 0.6 |  | 9.4 | 92.4
Balance, end of year | (54,679.8) | $ (1,947.3) | (27,568.3) | (15,449.9)
Others - Foreign Currency Translation Reserve [member] |  |  |  |
Balance, beginning of year | (26,871.4) |  | (12,042.4) | (26,697.7)
Exchange differences arising on translation of foreign operations | (29,846.8) |  | (14,693.5) | 14,562.0
Share of other comprehensive income (loss) of associates | (283.4) |  | (140.1) | 93.3
Other comprehensive loss reclassified to profit or loss upon disposal of associates |  |  | 4.6 |
Balance, end of year | (57,001.6) |  | (26,871.4) | (12,042.4)
Others - Stock-Based Employee Compensation [member] |  |  |  |
Balance, beginning of year | (0.2) |  | (1.8) | (10.3)
Share of unearned stock-based employee compensation of associates | 0.2 |  | 1.6 | 8.5
Income tax effect |  |  |  |
Balance, end of year |  |  | (0.2) | (1.8)
Unrealized gain (loss) on financial assets at fair value through other comprehensive income [member] |  |  |  |
Balance, beginning of year | (692.9) |  | (3,429.3) | (524.9)
Equity instruments | 423.2 |  | 334.5 | (3,311.6)
Debt instruments | 3,907.0 |  | 3,097.3 | (1,858.0)
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal | 108.7 |  | (162.1) | 1,193.1
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal | (1,439.4) |  | (537.8) | 989.1
Loss allowance adjustments from debt instruments | (0.9) |  | 6.9 | (2.0)
Share of other comprehensive income (loss) of associates | 15.5 |  | (11.8) | (6.8)
Income tax effect | 0.6 |  | 9.4 | 91.8
Balance, end of year | 2,321.8 |  | (692.9) | (3,429.3)
Other - Gain (loss) on hedging instruments [member] |  |  |  |
Balance, beginning of year | (3.8) |  | 23.6 | 4.2
Gain (loss) arising on changes in the fair value of hedging instruments | 24.1 |  | (109.6) | 41.0
Transferred to initial carrying amount of hedged items | $ (20.3) |  | 82.3 | (22.2)
Share of other comprehensive income (loss) of associates |  |  | (0.1) |
Income tax effect |  |  |  | 0.6
Balance, end of year |  |  | $ (3.8) | $ 23.6

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