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Financial Instruments at Fair Value Through Profit or Loss (Tables)
 12 Months Ended
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