XML 165 R144.htm IDEA: XBRL DOCUMENT v3.23.1

Share-Based Payment Arrangements - Summary of Fair Value of Compensation Costs (Detail) - 2021 Plan [member] $ in Millions	12 Months Ended
	Dec. 31, 2022 TWD ($) yr
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock price at measurement date | $	$ 451
Risk-free interest rate	1.09%
Bottom of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected price volatility	28.80%
Residual life	1
Top of range [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected price volatility	32.19%
Residual life	3

X

- Definition

The expected volatility of the share price used to calculate the fair value of the share options granted. Expected volatility is a measure of the amount by which a price is expected to fluctuate during a period. The measure of volatility used in option pricing models is the annualised standard deviation of the continuously compounded rates of return on the share over a period of time.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2022-03-24
-Paragraph 47
-Subparagraph a
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_47_a_i&doctype=Standard
-URIDate 2022-03-24

+ Details

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X

- Definition

The option life of share options granted.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2022-03-24
-Paragraph 47
-Subparagraph a
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_47_a_i&doctype=Standard
-URIDate 2022-03-24

+ Details

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X

- Definition

The implied yield currently available on zero-coupon government issues of the country in whose currency the exercise price for share options granted is expressed, with a remaining term equal to the expected term of the option being valued (based on the option's remaining contractual life and taking into account the effects of expected early exercise). [Refer: Government [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 2
-IssueDate 2022-03-24
-Paragraph 47
-Subparagraph a
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2022-en-r&anchor=para_47_a_i&doctype=Standard
-URIDate 2022-03-24

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X

- 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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X

- Definition

Stock price share options granted.

+ References

No definition available.

+ Details

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- Details

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