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Financial Assets and Liabilities at Fair Value through Profit or Loss - Summary of Financial Assets and Liabilities at Fair Value through Profit or Loss (Detail) - TWD ($) $ in Millions | Dec. 31, 2022 | Dec. 31, 2021
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Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, Mandatorily measured at FVTPL | $ 1,070.4 | $ 159.0
Forward exchange contracts [member] |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial liabilities, Held for trading | 116.2 | 681.9
Financial assets, Mandatorily measured at FVTPL | 947.5 | 159.0
Convertible Bonds [Member] |  |
Disclosure of detailed information about financial instruments [line items] |  |
Financial assets, Mandatorily measured at FVTPL | $ 122.9 | $ 0.0

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- Definition The amount of 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] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of financial liabilities at fair value through profit or loss that meet the definition of held for trading. A financial liability is classified as held for trading if: (a) it is acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (b) on initial recognition it is part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (c) it is a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument). [Refer: Financial liabilities at fair value through profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2022-03-24 -Paragraph 8 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2022-en-r&anchor=para_8_e&doctype=Standard -URIDate 2022-03-24 + Details
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