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

12 Months Ended

Dec. 31, 2020

Text block [abstract]

Summary of Financial Instruments at Fair Value Through Profit or Loss

		December 31
		2019				2020
		NT$				NT$				US$ (Note 4)

Financial assets mandatorily classified as at FVTPL

Derivative instruments (non-designated hedges)
Forward exchange contracts		$	104,308			$	122,511			$	4,363
Swap contracts			56,561				99,312				3,537
Call option (Note 29)			24,556				-				-

Non-derivative financial assets
Quoted ordinary shares		$	3,460,123			$	4,064,438			$	144,745
Private-placement funds			603,718				1,124,754				40,055
Unquoted preferred shares			377,440				385,440				13,726
Open-end mutual funds			662,290				339,338				12,085
			5,288,996				6,135,793				218,511
Current			4,127,566				4,342,605				154,651

Non-current		$	1,161,430			$	1,793,188			$	63,860

Financial liabilities held for trading - current

Derivative instruments (non-designated hedging)
Swap contracts		$	862,581			$	1,448,972			$	51,602
Target redemption forward contracts			-				79,216				2,821
Forward exchange contracts			110,990				9,020				321

		$	973,571			$	1,537,208			$	54,744

Summary of Outstanding Contracts Not Accounted for Hedge Accounting

At each balance sheet date, outstanding

s

wap contracts not accounted for hedge accounting were as follows:

				Notional Amount
Currency		Maturity Period		(In Thousands)

December 31, 2019

Sell NT$/Buy US$		2020.01-2020.12		NT$50,241,799/US$1,660,000
Sell US$/Buy RMB		2020.02		US$49,666/RMB349,800
Sell US$/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

December 31, 2020

Sell NT$/Buy US$		2021.01-2021.12		NT$51,140,082/US$1,755,000
Sell US$/Buy RMB		2021.01-2021.02		US$59,793/RMB395,742
Sell US$/Buy HKD		2021.02		US$13,804/HKD107,000
Sell US$/Buy JPY		2021.01		US$41,630/JPY4,300,000
Sell US$/Buy KRW		2021.01		US$30,000/KRW33,066,000
Sell US$/Buy NT$		2021.01-2021.02		US$675,240/NT$19,073,846

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

				Notional Amount
Currency		Maturity Period		(In Thousands)

December 31, 2019

Sell RMB/Buy US$		2020.01-2020.02		RMB2,224,491/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 RMB		2020.01-2020.03		US$109,000/RMB767,277
Sell US$/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

December 31, 2020

Sell RMB/Buy US$		2021.01		RMB756,946/US$116,093
Sell HKD/Buy US$		2021.01		HKD4,100/US$529
Sell NT$/Buy US$		2021.01-2021.02		NT$2,667,230/US$95,000
Sell US$/Buy RMB		2021.01-2021.04		US$363,000/RMB2,385,500
Sell US$/Buy EUR		2021.01		US$1,607/EUR1,320
Sell US$/Buy JPY		2021.01-2021.04		US$100,076/JPY10,405,845
Sell US$/Buy KRW		2021.01		US$16,000/KRW17,575,300
Sell US$/Buy MYR		2021.01-2021.04		US$24,000/MYR98,737
Sell US$/Buy NT$		2021.01-2021.02		US$27,470/NT$776,867
Sell US$/Buy SGD		2021.01-2021.04		US$18,500/SGD24,868

As of December 31, 2020, outstanding target redemption forward contracts not accounted for hedge accounting were as follows:

				Notional Amount
Currency		Maturity Period		(In Thousands)

Sell EUR/Buy US$		2022.04-2022.06		EUR23,279/US$27,475