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Financial Instruments at Fair Value Through Profit or Loss | 12 Months Ended
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Dec. 31, 2019
Text block [abstract] |
Financial Instruments at Fair Value Through Profit or Loss |
7. | FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS
FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
Financial assets mandatorily classified as at FVTPL |  |  |  |  |  |
Derivative instruments (non-designated hedges) |  |  |  |  |  |
Forward exchange contracts |  | $ | 32,070 |  |  | $ | 104,308 |  |  | $ | 3,487 |
Swap contracts |  |  | 1,557,714 |  |  |  | 56,561 |  |  |  | 1,891 |
Call option (Note 30) |  |  | — |  |  |  | 24,556 |  |  |  | 821 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |
Quoted ordinary shares |  |  | 5,151,255 |  |  |  | 3,460,123 |  |  |  | 115,685 |
Open-end mutual funds |  |  | 581,800 |  |  |  | 662,290 |  |  |  | 22,143 |
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
Private-placement funds |  | $ | 200,123 |  |  | $ | 603,718 |  |  | $ | 20,184 |
Unquoted preferred shares |  |  | 275,000 |  |  |  | 377,440 |  |  |  | 12,619 |
Hybrid financial assets |  |  |  |  |  |  |  |  |  |  |  |
Private-placement convertible bonds |  |  | 100,496 |  |  |  | — |  |  |  | — |
|  |  | 7,898,458 |  |  |  | 5,288,996 |  |  |  | 176,830 |
Current |  |  | 7,262,227 |  |  |  | 4,127,566 |  |  |  | 137,999 |
Non-current |  | $ | 636,231 |  |  | $ | 1,161,430 |  |  | $ | 38,831 |
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
Financial liabilities held for trading |  |  |  |  |  |
Derivative instruments (non-designated hedging) |  |  |  |  |  |
Swap contracts |  | $ | 29,058 |  |  | $ | 862,581 |  |  | $ | 28,839 |
Forward exchange contracts |  |  | 7,597 |  |  |  | 110,990 |  |  |  | 3,711 |
|  | $ | 36,655 |  |  | $ | 973,571 |  |  | $ | 32,550 |
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, 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$6,423,242
December 31, 2019 |  |  |  |
Sell NT$/Buy US$ |  | 2020.01-2020.12 |  | NT$50,241,799/US$1,660,000
Sell US$/Buy CNY |  | 2020.02 |  | US$49,666/CNY349,800
Sell US$/Buy JPY |  | 2020.02-2020.03 |  | US$45,878/JPY5,000,000
Sell US$/Buy KRW |  | 2020.01 |  | US$28,000/KRW32,454,800
Sell US$/Buy MYR |  | 2020.01 |  | US$11,000/MYR45,507
Sell US$/Buy NT$ |  | 2020.01 |  | US$189,960/NT$5,719,478
At each balance sheet date, the outstanding forward exchange contracts not accounted for hedge accounting were as follow:
|  |  |  | Notional Amount
Currency |  | Maturity Period |  | (In Thousands)
December 31, 2018 |  |  |  |
Sell NT$/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$13,400/SGD18,391
December 31, 2019 |  |  |  |
Sell CNY/Buy US$ |  | 2020.01-2020.02 |  | CNY2,224,491/US$316,896
Sell HKD/Buy US$ |  | 2020.01 |  | HKD1,705,281/US$218,297
Sell NT$/Buy US$ |  | 2020.01 |  | NT$2,275,860/US$75,000
Sell US$/Buy CNY |  | 2020.01-2020.03 |  | US$109,000/CNY767,277
Sell US$/Buy JPY |  | 2020.01-2020.04 |  | US$87,398/JPY9,509,491
Sell US$/Buy MYR |  | 2020.01-2020.05 |  | US$26,000/MYR108,330
Sell US$/Buy NT$ |  | 2020.01-2020.02 |  | US$170,000/NT$5,142,441
Sell US$/Buy SGD |  | 2020.01-2020.02 |  | US$8,600/SGD11,691

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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 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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