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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, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2020 TWD ($)
Gain (loss) on disposal of financial assets, net |  |  |  |
Investments in debt instruments at FVTOCI | $ (410.1) | $ (13.3) | $ 93.2 | $ 1,439.4
Gain (loss) on financial instruments at FVTPL, net |  |  |  |
Mandatorily measured at FVTPL | (622.5) |  | (7,973.6) | 8,244.5
The reversal (accrual) of expected credit loss of financial assets |  |  |  |
Investments in debt instruments at FVTOCI | (0.9) |  | (1.3) | 0.9
Financial assets at amortized cost | (51.5) |  | 4.0 | (4.6)
Other gains,net | 72.8 |  | 489.7 | 426.2
Other gains and losses | $ (1,012.2) | $ (32.9) | $ (7,388.0) | $ 10,106.4

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- Definition The gains (losses) on financial assets mandatorily measured at fair value through profit or loss in accordance with IFRS 9. [Refer: Financial assets at fair value through profit or loss, mandatorily measured at fair value; Gains (losses) on financial assets at fair value through profit or loss; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 20 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_20_a_i&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_102&doctype=Standard -URIDate 2022-03-24 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_103&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The gains (losses) on disposal of investments in debt instruments at fair value through other comprehensive income. [Refer: Financial assets at fair value through other comprehensive income]. + References No definition available. + Details
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- Definition Gain loss on Disposal of Financial Assets, Net + References No definition available. + Details
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- Definition Other gains (losses) net. + References No definition available. + Details
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- Definition Reversal, allowance account for credit losses of financial assets at amortized cost. + References No definition available. + Details
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- Definition Reversal, allowance account for credit losses of financial assets investments in debt instruments at fair value through other comprehensive income. + References No definition available. + Details
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