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Financial Instruments - Summary of Level 3 Fair Value Were Equity Investments classified as Financial Assets at FVTOCI (Detail) - TWD ($) $ in Millions | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of fair value of investments in equity instruments designated at FVTOCI and at FVTPL |  |  |
Beginning balance | $ 129,157.7 |  |
Ending balance | 161,739.5 | $ 129,157.7 |
Level 3 [member] |  |  |
Disclosure of fair value of investments in equity instruments designated at FVTOCI and at FVTPL |  |  |
Beginning balance | 6,282.1 | 5,887.9 | $ 4,514.9
Additions | 14,887.2 | 715.6 | 319.2
Recognized in profit or loss | 12.3 |  | 0.0
Recognized in other comprehensive income or loss | 262.4 | (373.2) | 1,821.8
Disposals and proceeds from return of capital of investments | (128.0) | (359.5) | (700.2)
Transfers out of level 3 (Note) | 0.0 | (139.8) |
Effect of exchange rate changes | (466.4) | 551.1 | (67.8)
Ending balance | $ 20,849.6 | $ 6,282.1 | $ 5,887.9

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- Definition The amount of financial assets that are measured at fair value through other comprehensive income. A financial asset shall be measured at fair value through other comprehensive income if both of the following conditions are met: (a) the financial asset is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (b) the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 8 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_h&doctype=Standard -URIDate 2023-03-23 + Details
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