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Financial Instruments at Fair Value Through Profit or Loss | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Financial Instruments at Fair Value Through Profit or Loss |
7. | 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 |
The Group’s private-placement convertible bonds included embedded derivative instruments which were not closely related to the host contracts and the contracts were designated as at FVTPL on initial recognition under IAS 39. After application of IFRS 9, the entire contracts are assessed and classified mandatorily as at FVTPL since they contain host contracts that are assets within the scope of IFRS 9. 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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- 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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