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Fair Value Information (Tables)
 12 Months Ended
Dec. 31, 2020
Disclosure of fair value measurement of assets and liabilities [Line Items]  
Schedule of Carrying Amounts of Financial Assets and Liabilities Not Measured at Fair Value

 

a.

Financial instruments that are not measured at fair value but for which fair value is disclosed

Except those listed in the table below, the Company considers that the carrying amounts of financial assets and liabilities not measured at fair value approximate their fair values or the fair values cannot be reliable estimated.

 

 

December 31, 2019

 

 

December 31, 2020

 

 

 

Carrying Value

 

 

Fair Value

 

 

Carrying Value

 

 

Fair Value

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Financial liabilities measured at amortized cost

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

    Bonds payable

 

$

—

 

 

$

—

 

 

$

19,980

 

 

$

20,078

 
Carrying Amounts And Fair Value of Financial Assets and Liabilities

 

b.

Financial instruments that are measured at fair value on a recurring basis

December 31, 2019

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Financial assets at FVTPL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Derivatives

 

$

—

 

 

$

—

 

 

$

—

 

 

$

—

 

Listed stocks

 

 

1

 

 

 

—

 

 

 

—

 

 

 

1

 

Non-listed stocks

 

 

—

 

 

 

—

 

 

 

778

 

 

 

778

 

 

 

$

1

 

 

$

—

 

 

$

778

 

 

$

779

 

Hedging financial assets

 

$

—

 

 

$

—

 

 

$

—

 

 

$

—

 

Financial assets at FVOCI

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Listed stocks

 

$

2,454

 

 

$

—

 

 

$

—

 

 

$

2,454

 

Non-listed stocks

 

 

—

 

 

 

—

 

 

 

4,700

 

 

 

4,700

 

 

 

$

2,454

 

 

$

—

 

 

$

4,700

 

 

$

7,154

 

Financial liabilities at FVTPL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Derivatives

 

$

—

 

 

$

—

 

 

$

—

 

 

$

—

 

December 31, 2020

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Financial assets at FVTPL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Derivatives

 

$

—

 

 

$

2

 

 

$

—

 

 

$

2

 

Listed stocks

 

 

8

 

 

 

—

 

 

 

—

 

 

 

8

 

Non-listed stocks

 

 

—

 

 

 

—

 

 

 

677

 

 

 

677

 

 

 

$

8

 

 

$

2

 

 

$

677

 

 

$

687

 

Hedging financial assets

 

$

—

 

 

$

2

 

 

$

—

 

 

$

2

 

Financial assets at FVOCI

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Listed stocks

 

$

2,754

 

 

$

—

 

 

$

—

 

 

$

2,754

 

Non-listed stocks

 

 

—

 

 

 

—

 

 

 

4,439

 

 

 

4,439

 

 

 

$

2,754

 

 

$

—

 

 

$

4,439

 

 

$

7,193

 

Financial liabilities at FVTPL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Derivatives

 

$

—

 

 

$

—

 

 

$

—

 

 

$

—

 
Schedule of Percentage Decrease in Discount for Lack of Marketability or Noncontrolling Interests A decrease in discount for the lack of marketability or noncontrolling interests discount would result in increases in the fair values.

 

 

 

 

December 31

 

 

2019

 

2020

Discount for lack of marketability

 

13.73%-20.00%

 

14.73%-20.00%

Noncontrolling interests discount

 

21.45%-25.00%

 

17.29%-25.00%
Schedule of Impact of Decrease in Discount for Lack of Marketability or Noncontrolling Interests

 

 

 

 

December 31

 

 

 

2019

 

 

2020

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Discount for lack of marketability

    5% decrease

 

$

342

 

 

$

320

 

Noncontrolling interests discount

    5% decrease

 

$

54

 

 

$

47

 
Level 3 [Member]  
Disclosure of fair value measurement of assets and liabilities [Line Items]  
Schedule of Reconciliations for Financial Assets

The reconciliations for financial assets measured at Level 3 are listed below:

 

2018

 

Financial Assets

 

Measured at

Fair Value

through Profit

or Loss

 

 

Measured at

Fair Value

through Other

Comprehensive

Income

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

 

(In Millions)

 

 

 

 

 

Balance at January 1, 2018

 

$

543

 

 

$

3,925

 

 

$

4,468

 

Acquisition

 

 

—

 

 

 

290

 

 

 

290

 

Recognized in profit or loss under “Other gains and losses”

 

 

(26

)

 

 

—

 

 

 

(26

)

Recognized in other comprehensive income under “Unrealized

   gain or loss on financial assets at fair

   value through other comprehensive income”

 

 

—

 

 

 

(175

)

 

 

(175

)

Proceeds from return of investees

 

 

—

 

 

 

(7

)

 

 

(7

)

Balance at December 31, 2018

 

$

517

 

 

$

4,033

 

 

$

4,550

 

Unrealized loss in 2018

 

$

(26

)

 

 

 

 

 

 

 

 

2019

Financial Assets

 

Measured at

Fair Value

through Profit

or Loss

 

 

Measured at

Fair Value

through Other

Comprehensive

Income

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

 

(In Millions)

 

 

 

 

 

Balance at January 1, 2019

 

$

517

 

 

$

4,033

 

 

$

4,550

 

Acquisition

 

 

300

 

 

 

—

 

 

 

300

 

Recognized in profit or loss under “Other gains and losses”

 

 

(39

)

 

 

—

 

 

 

(39

)

Recognized in other comprehensive income under “Unrealized

   gain or loss on financial assets at fair value through

   other comprehensive income”

 

 

—

 

 

 

676

 

 

 

676

 

Proceed from return of investments

 

 

—

 

 

 

(9

)

 

 

(9

)

Balance at December 31, 2019

 

$

778

 

 

$

4,700

 

 

$

5,478

 

Unrealized loss in 2019

 

$

(39

)

 

 

 

 

 

 

 

 

2020

Financial Assets

 

Measured at

Fair Value

through Profit

or Loss

 

 

Measured at

Fair Value

through Other

Comprehensive

Income

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

 

(In Millions)

 

 

 

 

 

Balance at January 1, 2020

 

$

778

 

 

$

4,700

 

 

$

5,478

 

Reclassified from investments accounted for using equity

    method

 

 

—

 

 

 

2

 

 

 

2

 

Recognized in profit or loss under “Other gains and losses”

 

 

(101

)

 

 

—

 

 

 

(101

)

Recognized in other comprehensive income under “Unrealized

   gain or loss on financial assets at fair value through

   other comprehensive income”

 

 

—

 

 

 

(263

)

 

 

(263

)

Balance at December 31, 2020

 

$

677

 

 

$

4,439

 

 

$

5,116

 

Unrealized loss in 2020

 

$

(101

)