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Equity - Changes in Other Reserves (Detail) $ in Millions, $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2020 TWD ($)
Balance, beginning of year | $ (62,608.4) |  | $ (54,679.8) | $ (27,568.3)
Exchange differences arising on translation of foreign operations | 51,009.7 |  | (6,181.7) | (29,846.8)
Equity instruments | (263.3) |  | 1,898.2 | 423.2
Debt instruments | (10,513.7) |  | (3,339.9) | 3,907.0
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal | (303.3) |  | (187.7) | 108.7
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal | 410.1 |  | (93.2) | (1,439.4)
Loss allowance adjustments from debt instruments | 0.9 |  | 1.3 | (0.9)
Gain (loss) arising on changes in the fair value of hedging instruments | 1,329.2 |  | 90.2 | 24.1
Transferred to initial carrying amount of hedged items | (52.9) |  | 48.5 | (20.3)
Issuance of shares | (451.9) |  |  |
Share-based payment expenses recognized | 266.7 |  |  |
Share of other comprehensive income (loss) of associates | 665.3 |  | (104.7) | (267.9)
Share of unearned stock-based employee compensation of associates |  |  |  | 0.2
Income tax effect | 6.0 |  | (59.6) | 0.6
Balance, end of year | (20,505.6) | $ (667.2) | (62,608.4) | (54,679.8)
Others - Foreign Currency Translation Reserve [member] |  |  |  |
Balance, beginning of year | (63,303.3) |  | (57,001.6) | (26,871.4)
Exchange differences arising on translation of foreign operations | 51,009.7 |  | (6,181.7) | (29,846.8)
Equity instruments | 0.0 |  | 0.0 | 0.0
Debt instruments | 0.0 |  | 0.0 | 0.0
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal | 0.0 |  | 0.0 | 0.0
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal | 0.0 |  | 0.0 | 0.0
Loss allowance adjustments from debt instruments | 0.0 |  | 0.0 | 0.0
Gain (loss) arising on changes in the fair value of hedging instruments | 0.0 |  | 0.0 | 0.0
Transferred to initial carrying amount of hedged items | 0.0 |  | 0.0 | 0.0
Share of other comprehensive income (loss) of associates | 550.3 |  | (120.0) | (283.4)
Share of unearned stock-based employee compensation of associates |  |  |  | 0.0
Income tax effect | 0.0 |  | 0.0 | 0.0
Balance, end of year | (11,743.3) |  | (63,303.3) | (57,001.6)
Others - Stock-Based Employee Compensation [member] |  |  |  |
Balance, beginning of year | 0.0 |  | 0.0 | (0.2)
Exchange differences arising on translation of foreign operations | 0.0 |  | 0.0 | 0.0
Equity instruments | 0.0 |  | 0.0 | 0.0
Debt instruments | 0.0 |  | 0.0 | 0.0
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal | 0.0 |  | 0.0 | 0.0
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal | 0.0 |  | 0.0 | 0.0
Loss allowance adjustments from debt instruments | 0.0 |  | 0.0 | 0.0
Gain (loss) arising on changes in the fair value of hedging instruments | 0.0 |  | 0.0 | 0.0
Transferred to initial carrying amount of hedged items | 0.0 |  | 0.0 | 0.0
Issuance of shares | (451.9) |  |  |
Share-based payment expenses recognized | 266.7 |  |  |
Share of other comprehensive income (loss) of associates | 0.0 |  | 0.0 | 0.0
Share of unearned stock-based employee compensation of associates |  |  |  | 0.2
Income tax effect |  |  |  | 0.0
Balance, end of year | (185.2) |  | 0.0 | 0.0
Unrealized gain (loss) on financial assets at fair value through other comprehensive income [member] |  |  |  |
Balance, beginning of year | 574.3 |  | 2,321.8 | (692.9)
Exchange differences arising on translation of foreign operations | 0.0 |  | 0.0 | 0.0
Equity instruments | (263.3) |  | 1,898.2 | 423.2
Debt instruments | (10,513.7) |  | (3,339.9) | 3,907.0
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal | (303.3) |  | (187.7) | 108.7
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal | 410.1 |  | (93.2) | (1,439.4)
Loss allowance adjustments from debt instruments | 0.9 |  | 1.3 | (0.9)
Gain (loss) arising on changes in the fair value of hedging instruments | 0.0 |  | 0.0 | 0.0
Transferred to initial carrying amount of hedged items | 0.0 |  | 0.0 | 0.0
Share of other comprehensive income (loss) of associates | 38.6 |  | 30.0 | 15.5
Share of unearned stock-based employee compensation of associates |  |  |  | 0.0
Income tax effect | 0.0 |  | (56.2) | 0.6
Balance, end of year | (10,056.4) |  | 574.3 | 2,321.8
Other - Gain (loss) on hedging instruments [member] |  |  |  |
Balance, beginning of year | 120.6 |  | 0.0 | (3.8)
Exchange differences arising on translation of foreign operations | 0.0 |  | 0.0 | 0.0
Equity instruments | 0.0 |  | 0.0 | 0.0
Debt instruments | 0.0 |  | 0.0 | 0.0
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal | 0.0 |  | 0.0 | 0.0
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal | 0.0 |  | 0.0 | 0.0
Loss allowance adjustments from debt instruments | 0.0 |  | 0.0 | 0.0
Gain (loss) arising on changes in the fair value of hedging instruments | 1,329.2 |  | 90.2 | 24.1
Transferred to initial carrying amount of hedged items | (52.9) |  | 48.5 | (20.3)
Share of other comprehensive income (loss) of associates | 76.4 |  | (14.7) | 0.0
Share of unearned stock-based employee compensation of associates |  |  |  | 0.0
Income tax effect | 6.0 |  | (3.4) | 0.0
Balance, end of year | $ 1,479.3 |  | $ 120.6 | $ 0.0

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