The amount of current financial liabilities measured at fair value through profit or loss. [Refer: Financial liabilities at fair value through profit or loss]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2025-01-01
-Paragraph 8
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2025-en-r&anchor=para_8_e&doctype=Standard
-URIDate 2025-03-27

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 44
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_44_b&doctype=Standard
-URIDate 2025-03-27

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Note Effective 2027-01-01
-Name IFRS
-Number 19
-IssueDate 2025-01-01
-Paragraph 44
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=19&code=ifrs-tx-2025-en-r&anchor=para_44_b&doctype=Standard
-URIDate 2025-03-27

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Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

Contents of Significant Accounts - Financial Liabilities at Fair Value through Profit or Loss, Current (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2025 TWD ($)	Dec. 31, 2025 USD ($)	Dec. 31, 2024 TWD ($)
Current Financial Liabilities At Fair Value Through Profit Or Loss [Line Items]
Financial liabilities at fair value through profit or loss, current	$ 57,163	$ 1,822	$ 901,000
Embedded derivatives in exchangeable bonds [Member]
Current Financial Liabilities At Fair Value Through Profit Or Loss [Line Items]
Financial liabilities at fair value through profit or loss, current	54,651		899,961
Forward exchange contracts [member]
Current Financial Liabilities At Fair Value Through Profit Or Loss [Line Items]
Financial liabilities at fair value through profit or loss, current	$ 2,512		$ 1,039