Adjustments for decrease (increase) in other current assets to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other current assets; Profit (loss)]

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 7
-IssueDate 2019-01-01
-Paragraph 20
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_20&doctype=Standard
-URIDate 2019-03-27

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- Definition

Adjustments for increase (decrease) in trade and other payables to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Trade and other payables; Profit (loss)]

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- Definition

The weighted average lessee's incremental borrowing rate applied to lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2019-01-01
-Paragraph C12
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_C12_a&doctype=Appendix&subtype=C
-URIDate 2019-03-27

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- Definition

Adjustments For Increase Decrease In APIC

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- Definition

Adjustments For Increase Decrease In Other Noncurrent Assets

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- Definition

Adjustments for increase decrease in right of use assets.

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- Definition

Hedge Effectiveness Percentage.

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- Definition

Adjustments For Increase Decrease In Lease Liabilities

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- Definition

Increase Decrease Through Changes In Other Components Of Equity

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- Definition

Significant Changes In Financial Statement Line Items DueTo Application Of IFRS9, IAS39 and IFRS7 Line Items.

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New Accounting Pronouncement under International Financial Reporting Standards (IFRSs) - Additional Information (Detail) $ in Thousands, $ in Thousands		12 Months Ended
	Jan. 01, 2019 TWD ($)	Dec. 31, 2019 TWD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 TWD ($)	Dec. 31, 2017 TWD ($)
Significant Changes In Financial Statement Line Items DueTo Application Of IFRS9, IAS39 and IFRS7 [line items]
Adjustments for decrease in other current assets		$ 5,769,041	$ 192,880	$ 743,519	$ (4,397,764)
Bottom of range [member]
Significant Changes In Financial Statement Line Items DueTo Application Of IFRS9, IAS39 and IFRS7 [line items]
Hedge effectiveness percentage		80.00%	80.00%
Top of range [member]
Significant Changes In Financial Statement Line Items DueTo Application Of IFRS9, IAS39 and IFRS7 [line items]
Hedge effectiveness percentage		125.00%	125.00%
IFRS 16 [member]
Significant Changes In Financial Statement Line Items DueTo Application Of IFRS9, IAS39 and IFRS7 [line items]
Adjustments for decrease in other current assets	$ 15,000
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16	2.64%
Adjustments for Increase in right-of-use assets	$ 8,578,000
Adjustments for decrease in other noncurrent assets	2,621,000
Adjustments for decrease in trade and other payables	40,000
Adjustments for increase in lease liabilities	6,006,000
Adjustments for decrease in APIC	10,000
Adjustments for decrease through changes in other components of equity	$ 14,000