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Notes and Accounts Receivable, Net - Movements of Allowance for Doubtful Receivables (Detail) - TWD ($) $ in Millions | 12 Months Ended
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Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Disclosure of financial assets [line items] |  |  |
Beginning balance | $ 246.6 | $ 325.3 | $ 7.3
Reversal/Write-off | 100.4 | (78.5) | 318.2
Effect of exchange rate changes |  | (0.2) | (0.2)
Ending balance | $ 347.0 | $ 246.6 | $ 325.3

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- Definition The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2021-03-24 + Details
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- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
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- Definition The increase (decrease) in an allowance account for credit losses of financial assets resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Allowance account for credit losses of financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2021-03-24 + Details
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- Definition The decrease in an allowance account for credit losses of financial assets resulting from reversals and write-offs. + References No definition available. + Details
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