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Financial Instruments at Fair Value Through Profit or Loss (Tables) | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Summary of Financial Instruments at Fair Value Through Profit or Loss |
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
Financial assets designated as at FVTPL |  |  |  |  |  |
Private-placement convertible bonds |  | $ | 100,496 |  |  | $ | - |  |  | $ | - |
Financial assets held for trading |  |  |  |  |  |  |  |  |  |  |  |
Quoted ordinary shares |  | $ | 4,410,732 |  |  | $ | - |  |  | $ | - |
Open-end mutual funds |  |  | 589,976 |  |  |  | - |  |  |  | - |
Forward exchange contracts |  |  | 61,325 |  |  |  | - |  |  |  | - |
Swap contracts |  |  | 60,538 |  |  |  | - |  |  |  | - |
|  |  | 5,122,571 |  |  |  | - |  |  |  | - |
Financial assets mandatorily classified as at FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Derivative instruments (non-designated hedges) |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  |  | - |  |  |  | 1,557,714 |  |  |  | 50,889 |
Forward exchange contracts |  |  | - |  |  |  | 32,070 |  |  |  | 1,048 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |
Quoted ordinary shares |  |  | - |  |  |  | 5,151,255 |  |  |  | 168,287 |
Open-end mutual funds |  |  | - |  |  |  | 581,800 |  |  |  | 19,007 |
Unquoted preferred shares |  |  | - |  |  |  | 275,000 |  |  |  | 8,984 |
Private-placement funds |  |  | - |  |  |  | 200,123 |  |  |  | 6,537 |
Hybrid financial assets |  |  |  |  |  |  |  |  |  |  |  |
Private-placement convertible bonds |  |  | - |  |  |  | 100,496 |  |  |  | 3,283 |
|  |  | - |  |  |  | 7,898,458 |  |  |  | 258,035 |
|  |  | 5,223,067 |  |  |  | 7,898,458 |  |  |  | 258,035 |
Current |  |  | 5,223,067 |  |  |  | 7,262,227 |  |  |  | 237,250 |
Non-current |  | $ | - |  |  | $ | 636,231 |  |  | $ | 20,785 |
|  |  | December 31 |
|  |  | 2017 |  |  |  | 2018 |
|  |  | NT$ |  |  |  | NT$ |  |  |  | US$ (Note 4) |
Financial liabilities held for trading |  |  |  |  |  |  |  |  |  |  |  |
Derivative instruments (non-designated hedging) |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | 652,107 |  |  | $ | 29,058 |  |  | $ | 949 |
Forward exchange contracts |  |  | 25,323 |  |  |  | 7,597 |  |  |  | 248 |
|  | $ | 677,430 |  |  | $ | 36,655 |  |  | $ | 1,197 |
Summary of Outstanding Contracts Not Accounted for Hedge Accounting | 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, 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$6,505,767
December 31, 2018 |  |  |  |
Sell NT$/Buy US$ |  | 2019.01-2019.12 |  | NT$49,570,469/US$1,687,400
Sell US$/Buy CNY |  | 2019.01 |  | US$50,292/CNY349,800
Sell US$/Buy JPY |  | 2019.01 |  | US$54,203/JPY6,090,000
Sell US$/Buy NT$ |  | 2019.01 |  | US$208,800/NT$6,423,242
At each balance sheet date, the outstanding forward exchange contracts not accounted for hedge accounting were as follows:
|  |  |  | Notional Amount
Currency |  | Maturity Period |  | (In Thousands)
December 31, 2017 |  |  |  |
Sell NT$/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$11,300/SGD15,305
|  |  |  | Notional Amount
December 31, 2018 |  | Maturity Period |  | (In Thousands)
Sell NT$/Buy US$ |  | 2019.01-2019.02 |  | NT$2,453,540/US$80,000
Sell US$/Buy CNY |  | 2019.01 |  | US$29,000/CNY200,108
Sell US$/Buy EUR |  | 2019.01 |  | US$4,103/EUR3,600
Sell US$/Buy JPY |  | 2019.01-2019.02 |  | US$37,733/JPY4,231,754
Sell US$/Buy MYR |  | 2019.01-2019.02 |  | US$14,000/MYR58,430
Sell US$/Buy SGD |  | 2019.01-2019.02 |  | US$13,400/SGD18,391

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