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Financial Instruments at Fair Value Through Profit or Loss | 12 Months Ended
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Dec. 31, 2023
Disclosure Of Financial Instruments At Fair Value Through Profit Or Loss [Abstract] |
Financial Instruments at Fair Value Through Profit or Loss |
|  | December 31 |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Financial assets-current |  |  |  |  |  |
Mandatorily measured at FVTPL |  |  |  |  |  |
Derivatives (not designated for hedge) |  |  |  |  |  |
Forward exchange contracts |  | $ | 3 |  |  | $ | 1 |
Non-derivatives |  |  |  |  |  |
Listed stocks - domestic |  |  | 1 |  |  |  | — |
|  | $ | 4 |  |  | $ | 1 |
Financial assets-noncurrent |  |  |  |  |  |
Mandatorily measured at FVTPL |  |  |  |  |  |
Non-derivatives |  |  |  |  |  |
Non-listed stocks - domestic |  | $ | 758 |  |  | $ | 704 |
Non-listed stocks - foreign |  |  | 103 |  |  |  | 89 |
Limited partnership - domestic |  |  | 135 |  |  |  | 219 |
Film and drama investing agreements |  |  | 24 |  |  |  | 24 |
|  | $ | 1,020 |  |  | $ | 1,036 |
Chunghwa’s Board of Directors approved an investment in Taiwania Capital Buffalo Fund VI, L.P. at the amount of $600 million in January 2022. As of December 31, 2023, Chunghwa invested $200 million. Outstanding forward exchange contracts not designated for hedge as of balance sheet dates were as follows:
|  |  |  | Maturity |  | Contract Amount
|  | Currency |  | Period |  | (In Millions)
December 31, 2022 |  |  |  |  |  |
Forward exchange contracts - buy |  | NT$/EUR |  | March 2023 |  | NT$62/EUR 2
December 31, 2023 |  |  |  |  |  |
Forward exchange contracts - buy |  | NT$/EUR |  | March 2024 |  | NT$145/EUR 4
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 Disclosure of financial instruments at fair value through profit or loss. + References No definition available. + Details
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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 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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