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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, 2023 TWD ($) | Dec. 31, 2023 USD ($) | Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($)
Gain (loss) on disposal of financial assets, net |  |  |  |
Investments in debt instruments at FVTOCI | $ (473.9) | $ (15.5) | $ (410.1) | $ 93.2
Gain on disposal of investments accounted for using equity method, net | 15.7 |  |  |
Gain (loss) on financial instruments at FVTPL, net |  |  |  |
Mandatorily measured at FVTPL | 6,523.1 |  | (622.5) | (7,973.6)
The reversal (accrual) of expected credit loss of financial assets |  |  |  |
Investments in debt instruments at FVTOCI | (9.5) |  | (0.9) | (1.3)
Financial assets at amortized cost | (26.2) |  | (51.5) | 4.0
Other gains,net | 932.4 |  | 72.8 | 489.7
Other gains and losses | $ 6,961.6 | $ 227.3 | $ (1,012.2) | $ (7,388.0)

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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 2023-01-01 -Paragraph 20 -Subparagraph a -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_20_a_i&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_102&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_103&doctype=Standard -URIDate 2023-03-23 + Details
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