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Financial Instruments at Fair Value Through Profit or Loss | 12 Months Ended
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Dec. 31, 2017
Text block1 [abstract] |
Financial Instruments at Fair Value Through Profit or Loss |
7. | FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS
|  | December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Financial assets designated as at FVTPL |  |  |  |  |  |
Private-placement convertible bonds |  | $ | 100,583 |  |  | $ | 100,496 |  |  | $ | 3,391 |
Financial assets held for trading |  |  |  |  |  |  |  |  |  |  |  |
Quoted shares |  | $ | 1,855,073 |  |  | $ | 4,410,732 |  |  | $ | 148,810 |
Open-end mutual funds |  |  | 584,945 |  |  |  | 589,976 |  |  |  | 19,905 |
Forward exchange contracts |  |  | 66,872 |  |  |  | 61,325 |  |  |  | 2,069 |
Swap contracts |  |  | 462,339 |  |  |  | 60,538 |  |  |  | 2,042 |
|  |  | 2,969,229 |  |  |  | 5,122,571 |  |  |  | 172,826 |
|  | $ | 3,069,812 |  |  | $ | 5,223,067 |  |  | $ | 176,217 |
Financial liabilities held for trading |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | 422,934 |  |  | $ | 652,107 |  |  | $ | 22,001 |
Forward exchange contracts |  |  | 108,912 |  |  |  | 25,323 |  |  |  | 854 |
Conversion option, redemption option and put option of convertible bonds (Note 20) |  |  | 1,213,890 |  |  |  | - |  |  |  | - |
Foreign currency option contracts |  |  | 17,924 |  |  |  | - |  |  |  | - |
|  | $ | 1,763,660 |  |  | $ | 677,430 |  |  | $ | 22,855 |
Private-placement convertible bonds included embedded derivative instruments which were not closely related to the host contracts and the Group designated the entire contracts as financial assets at FVTPL on initial recognition. At each balance sheet date, the outstanding swap contracts not accounted for hedge accounting were as follows:
|  |  |  | Notional Amount
Currency |  | Maturity Period |  | (In Thousands)
December 31, 2016 |  |  |  |
Sell NT$/Buy US$ |  | 2017.01-2017.12 |  | NT$59,797,499/US$1,871,000
Sell US$/Buy CNY |  | 2017.03 |  | US$49,904/CNY349,800
Sell US$/Buy JPY |  | 2017.02 |  | US$77,153/JPY8,600,000
Sell US$/Buy NT$ |  | 2017.01 |  | US$61,000/NT$1,958,908
December 31, 2017 |  |  |  |
Sell NT$/Buy US$ |  | 2018.01-2018.12 |  | NT$53,136,302/US$1,782,400
Sell US$/Buy CNY |  | 2018.01 |  | US$52,948/CNY349,800
Sell US$/Buy JPY |  | 2018.02-2018.03 |  | US$70,324/JPY7,870,000
Sell US$/Buy NT$ |  | 2018.01 |  | US$217,300/NT$6,505,767
At each balance sheet date, the outstanding forward exchange contracts not accounted for hedge accounting were as follow:
|  |  |  | Notional Amount
Currency |  | Maturity Period |  | (In Thousands)
December 31, 2016 |  |  |  |
Sell NT$/Buy US$ |  | 2017.01-2017.02 |  | NT$2,842,330/US$90,000
Sell US$/Buy CNY |  | 2017.01-2017.02 |  | US$70,000/CNY484,805
Sell US$/Buy JPY |  | 2017.01-2017.02 |  | US$43,877/JPY5,063,820
Sell US$/Buy KRW |  | 2017.01 |  | US$35,000/KRW41,012,700
Sell US$/Buy MYR |  | 2017.01-2017.02 |  | US$19,000/MYR84,544
Sell US$/Buy NT$ |  | 2017.01-2017.03 |  | US$190,000/NT$6,099,400
Sell US$/Buy SGD |  | 2017.01-2017.03 |  | US$12,900/SGD18,080
Sell US$/Buy EUR |  | 2017.01 |  | US$281/EUR270
December 31, 2017 |  |  |  |
Sell NT$/Buy US$ |  | 2018.01 |  | NT$2,389,620/US$80,000
Sell US$/Buy CNY |  | 2018.01-2018.04 |  | US$125,000/CNY828,858
Sell US$/Buy EUR |  | 2018.01 |  | US$10,674/EUR9,000
Sell US$/Buy JPY |  | 2018.01-2018.02 |  | US$45,517/JPY5,111,101
Sell US$/Buy MYR |  | 2018.01-2018.03 |  | US$15,000/MYR61,859
Sell US$/Buy NT$ |  | 2018.01 |  | US$1,000/NT$30,142
Sell US$/Buy SGD |  | 2018.01-2018.02 |  | US$11,300/SGD15,305
At each balance sheet date, the outstanding foreign currency option contracts not accounted for hedge accounting were as follows:
|  |  |  | Notional Amount
Currency |  | Maturity Period |  | (In Thousands)
December 31, 2016 |  |  |  |
Buy US$ Call/CNY Put |  | 2017.08 (Note) |  | US$2,000/CNY13,800
Sell US$ Put/CNY Call |  | 2017.08 (Note) |  | US$1,000/CNY6,900
| Note: | The contracts will be settled once a month and the counterparty has the right to early terminate the contracts, or the contracts will be early terminated or both parties will have no obligation to settle the contracts when the specific criteria are met.

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