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Significant Assets and Liabilities Denominated in Foreign Currencies

12 Months Ended

Dec. 31, 2020

Significant Assets and Liabilities Denominated in Foreign Currencies

40.

SIGNIFICANT ASSETS AND LIABILITIES DENOMINATED IN FOREIGN CURRENCIES

The following information was aggregated by the foreign currencies other than functional currencies of the group entities and the exchange rates between foreign currencies and respective functional currencies were disclosed. The significant financial assets and liabilities denominated in foreign currencies were as follows:

	Foreign Currencies (In Thousand)		Exchange Rate	Carrying Amount (In Thousand)

December 31, 2019

Monetary financial assets
US$	$	4,125,872	US$1=NT$29.98	$	123,693,628
US$		1,189,539	US$1=RMB6.9762		35,662,384
JPY		13,889,872	JPY1=NT$0.2760		3,833,605
JPY		771,392	JPY1=US$0.0092		212,904

Monetary financial liabilities
US$		3,823,359	US$1=NT$29.98		114,624,313
US$		1,211,472	US$1=RMB6.9762		36,319,926
JPY		14,628,543	JPY1=NT$0.2760		4,037,478
JPY		815,929	JPY1=US$0.0092		225,197
December 31, 2020

Monetary financial assets
US$		4,269,075	US$1=NT$28.48		121,583,265
US$		1,527,381	US$1=RMB6.5249		43,499,803
US$		41,643	EUR1=US$0.8143		1,185,984
JPY		13,544,360	JPY1=NT$0.2763		3,742,306
JPY		1,174,208	JPY1=US$0.0097		324,434
HKD		174,765	HKD1=NT$3.6730		641,912

Monetary financial liabilities
US$		4,439,915	US$1=NT$28.48		126,448,786
US$		1,517,568	US$1=RMB6.5249		43,220,325
US$		20,896	EUR1=US$0.8143		595,128
JPY		13,657,967	JPY1=NT$0.2763		3,773,695
JPY		1,188,650	JPY1=US$0.0097		328,424
HKD		18,814	HKD1=NT$3.6730		69,103

The significant realized and unrealized foreign exchange gain (loss) were as follows:

	For the Year Ended December 31
	2018					2019					2020
Functional Currencies	Exchange Rate		Net Foreign Exchange Loss			Exchange Rate		Net Foreign Exchange Gain (Loss)			Exchange Rate		Net Foreign Exchange Gain (Loss)
			NT$					NT$					NT$			US$ (Note 4)

US$		US$1=NT$30.715	$	(67,476	)		US$1=NT$29.98	$	(84,177	)		US$1=NT$28.48	$	(143,804	)	$	(5,121	)
NT$				(849,234	)				1,203,823					1,382,067			49,219
RMB		RMB1=NT$4.4753		(120,005	)		RMB1=NT$4.2975		14,055			RMB1=NT$4.3648		(181,624	)		(6,468	)

			$	(1,036,715	)			$	1,133,701				$	1,056,639		$	37,630