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

12 Months Ended

Dec. 31, 2019

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: