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Financial Instruments at Fair Value Through Profit or Loss | 12 Months Ended
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Dec. 31, 2018
Disclosure Of Financial Instruments [Abstract] |
Financial Instruments at Fair Value Through Profit or Loss |
8. | FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS
|  | December 31 |
|  | 2017 |  |  | 2018 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Financial assets-noncurrent |  |  |  |  |  |  |  |
Mandatorily measured at FVTPL |  |  |  |  |  |  |  |
Non-derivatives |  |  |  |  |  |  |  |
Non-listed stocks - domestic |  | $ | — |  |  | $ | 293 |
Non-listed stocks - foreign |  |  | — |  |  |  | 224 |
Forward exchange contracts |  | $ | — |  |  | $ | 517 |
Financial liabilities-current |  |  |  |  |  |  |  |
Held for trading |  |  |  |  |  |  |  |
Derivatives (not designated for hedge) |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | 1 |  |  | $ | 1 |
Some available-for-sale financial assets under IAS 39 were mandatorily reclassified as FVTPL when applying IFRS 9. Outstanding forward exchange contracts not designated for hedge as of balance sheet dates were as follows:
|  |  |  | Maturity |  | Contract Amount
|  | Currency |  | Period |  | (In Millions)
December 31, 2017 |  |  |  |  |  |
Forward exchange contracts - buy |  | EUR/NT$ |  | 2018.03-06 |  | EUR2/NT$69
Forward exchange contracts - buy |  | US$/NT$ |  | 2018.01 |  | US$4/NT$125
December 31, 2018 |  |  |  |  |  |
Forward exchange contracts - buy |  | EUR/NT$ |  | 2019.03-06 |  | EUR5/NT$193
Forward exchange contracts - buy |  | US$/NT$ |  | 2019.01 |  | US$2/NT$62
The Company entered into the above forward exchange contracts to manage its exposure to foreign currency risk due to fluctuations in exchange rates. However, the aforementioned derivatives did not meet the criteria for hedge accounting.

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- Definition The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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