Financial Instruments at Fair Value Through Profit or Loss

12 Months Ended

Dec. 31, 2019

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:

At each balance sheet date, the outstanding forward exchange contracts not accounted for hedge accounting were as follow: