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Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2018

Statement [LineItems]

Summary of Categories of Financial Instruments

		December 31
		2017				2018
		NT$				NT$				US$ (Note 4)
Financial assets
FVTPL
Designated as at FVTPL		$	100,496			$	-			$	-
Held for trading			5,122,571				-				-
Mandatorily at FVTPL			-				7,898,458				258,035
Available-for-sale financial assets			1,212,165				-				-
Loans and receivables (Note 1)			103,973,567				-				-
Measured at amortized cost (Note 1)			-				139,866,736				4,569,314
FVTOCI
Equity instruments			-				580,399				18,961
Debt instruments			-				1,016,924				33,222
Financial liabilities
FVTPL
Held for trading			677,430				36,655				1,197
Financial liabilities for hedging			-				3,899,634				127,397
Measured at amortized cost (Note 2)			139,561,999				286,035,732				9,344,520

Note 1:     The balances included financial assets measured at amortized cost which comprise cash and cash equivalents, trade and other receivables and other financial assets.

Note 2:     The balances included financial liabilities measured at amortized cost which comprise short-term borrowings, trade and other payables, bonds payable and long-term borrowings.

Summary of Maturity Analysis for Non-derivative Financial Liabilities

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				1 to 5 Years				More than 5 Years
		NT$				NT$				NT$				NT$				NT$
December 31, 2017
Non-derivative financial liabilities
Non-interest bearing		$	30,695,797			$	18,387,296			$	4,549,468			$	2,807			$	176,199
Floating interest rate liabilities			6,641,541				4,153,830				5,101,178				27,196,245				900,310
Fixed interest rate liabilities			8,522,765				7,526,270				1,526,449				11,902,335				6,462,396
		$	45,860,103			$	30,067,396			$	11,177,095			$	39,101,387			$	7,538,905
December 31, 2018
Non-derivative financial liabilities
Non-interest bearing		$	33,156,044			$	34,493,000			$	6,899,093			$	57,375			$	196,523
Floating interest rate liabilities			15,762,004				7,127,606				25,510,718				131,014,040				-
Fixed interest rate liabilities			7,677,097				4,811,536				242,461				13,621,814				4,367,546
		$	56,595,145			$	46,432,142			$	32,652,272			$	144,693,229			$	4,564,069

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year				1 to 5 Years				More than 5 Years
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
December 31, 2018
Non-derivative financial liabilities
Non-interest bearing		$	1,083,177			$	1,126,854			$	225,387			$	1,874			$	6,420
Floating interest rate liabilities			514,930				232,852				833,411				4,280,106				-
Fixed interest rate liabilities			250,804				157,188				7,921				445,012				142,684
		$	1,848,911			$	1,516,894			$	1,066,719			$	4,726,992			$	149,104

Summary of Maturity Analysis for Derivative Financial Instruments

On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year
		NT$				NT$				NT$
December 31, 2017
Net settled
Forward exchange contracts		$	(8,820	)		$	-			$	-
Gross settled
Forward exchange contracts
Inflows		$	3,711,302			$	2,169,093			$	390,379
Outflows			(3,679,154	)			(2,138,635	)			(386,880	)
			32,148				30,458				3,499
Swap contracts
Inflows			12,116,531				14,434,880				36,676,224
Outflows			(12,189,576	)			(14,629,738	)			(36,452,398	)
			(73,045	)			(194,858	)			223,826
		$	(40,897	)		$	(164,400	)		$	227,325
December 31, 2018
Net settled
Forward exchange contracts		$	2,040			$	1,620			$	-
Gross settled
Forward exchange contracts
Inflows		$	2,580,194			$	466,489			$	-
Outflows			(2,556,607	)			(460,725	)			-
			23,587				5,764				-
Swap contracts
Inflows
Outflows			14,136,620				9,214,500				38,160,316
			(13,946,583	)			(8,650,320	)			(36,596,419	)
			190,037				564,180				1,563,897
		$	213,624			$	569,944			$	1,563,897

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
December 31, 2018
Net settled
Forward exchange contracts		$	67			$	53			$	-

		On Demand or Less than 1 Month				1 to 3 Months				3 Months to 1 Year
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Gross settled
Forward exchange contracts
Inflows		$	84,293			$	15,240			$	-
Outflows			(83,522	)			(15,052	)			-
			771				188				-
Swap contracts
Inflows			461,830				301,029				1,246,662
Outflows			(455,622	)			(282,598	)			(1,195,571	)
			6,208				18,431				51,091
		$	6,979			$	18,619			$	51,091

Interest rate risk [member]

Statement [LineItems]

Summary of Interest Rate Risk

The carrying amounts of the Group’s financial assets and financial liabilities with exposure to interest rates at each balance sheet date were as follows:

		December 31
		2017				2018
		NT$				NT$				US$ (Note 4)
Fair value interest rate risk
Financial liabilities		$	17,552,955			$	17,485,561			$	571,237
Cash flow interest rate risk
Financial assets			39,880,736				32,942,747				1,076,209
Financial liabilities			42,270,321				172,737,393				5,643,169

Level 3 of fair value hierarchy [member]

Statement [LineItems]

Summary of Financial Assets Measured at Level 3 Fair Value

2) Reconciliation of Level 3 fair value measurements of financial assets

For the years ended December 31, 2016 and 2017

		For the Year Ended December 31
		2016				2017
		NT$				NT$
Balance at January 1		$	741,089			$	904,790
Purchases			495,928				2,649
Total gain or loss
In profit or loss			(100,734	)			28
In other comprehensive income			(202,565	)			17,284
Disposals			(28,928	)			(16,202	)
Balance at December 31		$	904,790			$	908,549

For the year ended December 31, 2018

		FVTPL								FVTOCI
Financial Assets		Equity Instruments								Equity Instruments								Debt Instruments								Total
		NT$				US$ (Note 4)				NT$				US$ (Note 4)				NT$				US$  (Note 4)				NT$				US$ (Note 4)
Balance at January 1 (Note 3)		$	-			$	-			$	908,549			$	29,681			$	1,080,000			$	35,283			$	1,988,549			$	64,964
Recognized in profit or loss			(2,313	)			(76	)			-				-				-				-				(2,313	)			(76	)
Recognized in other comprehensive income (included in unrealized losses on financial assets at FVTOCI)			-				-				(224,172	)			(7,323	)			(63,076	)			(2,061	)			(287,248	)			(9,384	)
Purchases			477,436				15,597				105,000				3,430				-				-				582,436				19,027
Disposals			-				-				(208,978	)			(6,827	)			-				-				(208,978	)			(6,827	)
Balance at December 31		$	475,123			$	15,521			$	580,399			$	18,961			$	1,016,924			$	33,222			$	2,072,446			$	67,704

Fair value of financial instruments not measured at fair value but for which fair value is disclosed [member]

Statement [LineItems]

Summary of Fair Value of Financial Instruments

The carrying amounts and fair value of bonds payable as of December 31, 2017 and 2018, respectively, were as follows:

		Carrying Amount								Fair Value
		NT$				US$ (Note 4)				NT$				US$ (Note 4)
December 31, 2017		$	23,142,780							$	23,247,085
December 31, 2018			16,985,936			$	554,915				17,126,752			$	559,515

Measured at fair value on a recurring basis [member]

Statement [LineItems]

Summary of Fair Value of Financial Instruments

1) Fair value hierarchy

		Level 1				Level 2				Level 3				Total
		NT$				NT$				NT$				NT$
December 31, 2017
Financial assets at FVTPL
Financial assets designated as at FVTPL
Private-placement convertible bonds		$	-			$	100,496			$	-			$	100,496
Derivative financial assets
Forward exchange contracts			-				61,325				-				61,325
Swap contracts			-				60,538				-				60,538
Non-derivative financial assets held for trading
Quoted ordinary shares			4,410,732				-				-				4,410,732
Open-end mutual funds			589,976				-				-				589,976
		$	5,000,708			$	222,359			$	-			$	5,223,067
Available-for-sale financial assets
Unquoted ordinary shares		$	-			$	-			$	662,477			$	662,477
Limited Partnership			-				-				246,072				246,072
Quoted ordinary shares			279,791				-				-				279,791
Open-end mutual funds			23,825				-				-				23,825
		$	303,616			$	-			$	908,549			$	1,212,165

		Level 1				Level 2				Level 3				Total
		NT$				NT$				NT$				NT$
Financial liabilities at FVTPL
Derivative financial liabilities
Swap contracts		$	-			$	652,107			$	-			$	652,107
Forward exchange contracts			-				25,323				-				25,323
		$	-			$	677,430			$	-			$	677,430

		Level 1								Level 2								Level 3								Total
		NT$				US$ (Note 4)				NT$				US$ (Note 4)				NT$				US$ (Note 4)				NT$				US$ (Note 4)
December 31, 2018
Financial assets at FVTPL
Derivative financial assets
Swap contracts		$	-			$	-			$	1,557,714			$	50,889			$	-			$	-			$	1,557,714			$	50,889
Forward exchange contracts			-				-				32,070				1,048				-				-				32,070				1,048
Non-derivative financial assets
Quoted ordinary shares			5,151,255				168,287				-				-				-				-				5,151,255				168,287
Open-end mutual funds			581,800				19,007				-				-				-				-				581,800				19,007
Unquoted preferred shares			-				-				-				-				275,000				8,984				275,000				8,984
Private-placement funds			-				-				-				-				200,123				6,537				200,123				6,537
Hybrid financial assets
Private-placement convertible bonds			-				-				100,496				3,283				-				-				100,496				3,283
		$	5,733,055			$	187,294			$	1,690,280			$	55,220			$	475,123			$	15,521			$	7,898,458			$	258,035
Financial assets at FVTOCI
Investments in equity instruments
Unquoted shares		$	-			$	-			$	-			$	-			$	540,730			$	17,665			$	540,730			$	17,665
Limited partnership			-				-				-				-				39,669				1,296				39,669				1,296
Investments in debt instruments
Unsecured subordinate corporate bonds			-				-				-				-				1,016,924				33,222				1,016,924				33,222
		$	-			$	-			$	-			$	-			$	1,597,323			$	52,183			$	1,597,323			$	52,183
Financial liabilities at FVTPL
Derivative financial liabilities
Swap contracts		$	-			$	-			$	29,058			$	949			$	-			$	-			$	29,058			$	949
Forward exchange contracts			-				-				7,597				248				-				-				7,597				248
		$	-			$	-			$	36,655			$	1,197			$	-			$	-			$	36,655			$	1,197

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