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v3.25.1

Income Tax - Reconciliation of Income before Income Tax and Income Tax Expense Recognized in Profit or Loss (Detail) $ in Millions, $ in Millions | 12 Months Ended
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Dec. 31, 2024 TWD ($) | Dec. 31, 2024 USD ($) | Dec. 31, 2023 TWD ($) | Dec. 31, 2022 TWD ($)
Reconciliation of accounting profit multiplied by applicable tax rates [abstract] |  |  |  |
Income before tax | $ 1,405,840.0 |  | $ 979,316.5 | $ 1,144,072.2
Income tax expense at the statutory rate | 280,827.9 |  | 197,935.7 | 231,776.1
Tax effect of adjusting items: |  |  |  |
Adjusting items in determining taxable income | (5,647.5) |  | (7,642.2) | 12,309.8
Tax-exempt income | 0.0 |  | 0.0 | (157,955.9)
Additional income tax under the Alternative Minimum Tax Act | 0.0 |  | 0.0 | 61,578.0
Additional income tax on unappropriated earnings | 44,131.1 |  | 29,221.8 | 42,336.8
Unrecognized deductible temporary differences | 729.2 |  | 0.0 | 0.0
Unrecognized operating loss carryforward | 2,263.1 |  | 0.0 | 0.0
The origination and reversal of temporary differences | 916.0 |  | 3,210.1 | (24,714.5)
Operating loss carryforward | (2,654.9) |  | 0.0 | 0.0
Income tax credits | (46,577.5) |  | (61,905.4) | 4,654.1
Tax effect of adjusting items | 273,987.4 |  | 160,820.0 | 169,984.4
Income tax adjustments for prior years | (26,042.7) |  | (32,775.5) | (19,413.0)
Other income tax adjustments | 371.4 |  | 244.3 | 206.1
Income tax expense recognized in profit or loss | $ 248,316.1 | $ 7,572.9 | $ 128,288.8 | $ 150,777.5

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- Definition The aggregate amount included in the determination of profit (loss) for the period in respect of current tax and deferred tax. [Refer: Current tax expense (income); Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 26 -IssueDate 2024-01-01 -Paragraph 35 -Subparagraph b -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=26&code=ifrs-tx-2024-en-r&anchor=para_35_b_viii&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -Subparagraph h -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23_h&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 79 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_79&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2024-03-27 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2024-01-01 -Paragraph B13 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2024-en-r&anchor=para_B13_g&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 82 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_82_d&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to revenues that are exempt from taxation. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2024-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2024-03-27 + Details
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