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Financial Instruments at Fair Value Through Profit or Loss | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Financial Instruments at Fair Value Through Profit or Loss |
7. | FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS
|  | December 31 |
|  | 2020 (Retrospectively Adjusted) |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Financial assets mandatorily classified as at FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Derivative instruments (non-designated hedges) |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | 99,312 |  |  | $ | 85,629 |  |  | $ | 3,087 |
Forward exchange contracts |  |  | 122,511 |  |  |  | 23,373 |  |  |  | 843 |
Redemption option and put option of convertible bonds |  |  | - |  |  |  | 8,463 |  |  |  | 305 |
Target redemption forward contracts |  |  | - |  |  |  | 500 |  |  |  | 18 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |
Quoted ordinary shares |  |  | 4,064,438 |  |  |  | 2,683,193 |  |  |  | 96,726 |
Private-placement funds |  |  | 1,124,754 |  |  |  | 1,322,686 |  |  |  | 47,682 |
Unquoted preferred shares |  |  | 385,440 |  |  |  | 583,270 |  |  |  | 21,026 |
Contingent considerations (Note 29) |  |  | 387,790 |  |  |  | 394,943 |  |  |  | 14,237 |
Open-end mutual funds |  |  | 339,338 |  |  |  | 334,223 |  |  |  | 12,049 |
|  |  | 6,523,583 |  |  |  | 5,436,280 |  |  |  | 195,973 |
Current |  |  | 4,342,605 |  |  |  | 2,933,446 |  |  |  | 105,748 |
Non-current |  | $ | 2,180,978 |  |  | $ | 2,502,834 |  |  | $ | 90,225 |
Financial liabilities held for trading |  |  |  |  |  |  |  |  |  |  |  |
Derivative instruments (non-designated hedging) |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | 1,448,972 |  |  | $ | 360,797 |  |  | $ | 13,006 |
Forward exchange contracts |  |  | 9,020 |  |  |  | 56,863 |  |  |  | 2,050 |
Target redemption forward contracts |  |  | 79,216 |  |  |  | - |  |  |  | - |
Current |  | $ | 1,537,208 |  |  | $ | 417,660 |  |  | $ | 15,056 |
At each balance sheet date, outstanding swap contracts not accounted for hedge accounting were as follows:
|  |  |  |  | Notional Amount |
Currency |  | Maturity Period |  |  | (In Thousands) |
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/HKD$107,000 |
Sell US$/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$19,073,846 |
December 31, 2021 |  |  |  |  |  |  |  |
Sell RMB/Buy US$ |  |  | 2022.01 |  |  |  | RMB2,617,518/US$409,000 |
Sell NT$/Buy US$ |  |  | 2022.01-2022.12 |  |  |  | NT$52,916,127/US$1,903,000 |
Sell US$/Buy RMB |  |  | 2022.02 |  |  |  | US$54,415/RMB349,800 |
Sell US$/Buy JPY |  |  | 2022.01 |  |  |  | US$17,671/JPY2,000,000 |
Sell US$/Buy KRW |  |  | 2022.01 |  |  |  | US$37,500/KRW44,418,750 |
Sell US$/Buy NT$ |  |  | 2022.01-2022.04 |  |  |  | US$570,130/ N T $ 15,845,090 |
At each balance sheet date, outstanding forward exchange contracts not accounted for hedge accounting were as follows :
|  |  |  | Notional Amount
Currency |  | Maturity Period |  | (In Thousands)
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$18,500/SGD24,868
December 31, 2021 |  |  |  |
Sell RMB/Buy JPY |  | 2022.01 |  | RMB35,127/JPY630,000
Sell RMB/Buy US$ |  | 2022.01 |  | RMB727,645/US$114,000
Sell NT$/Buy US$ |  | 2022.01-2022.03 |  | NT$3,465,805/US$125,000
Sell US$/Buy RMB |  | 2022.01-2022.06 |  | US$265,000/RMB1,701,695
Sell US$/Buy EUR |  | 2022.01 |  | US$460/EUR407
Sell US$/Buy JPY |  | 2022.01-2022.02 |  | US$94,747/JPY10,789,851
Sell US$/Buy MYR |  | 2022.01-2022.02 |  | US$8,000/MYR33,430
Sell US$/Buy NT$ |  | 2022.01 |  | US$10,000/NT$277,735
Sell US$/Buy SGD |  | 2022.01-2022.02 |  | US$16,900/SGD22,925
As of each balance sheet date, outstanding target redemption forward contracts not accounted for hedge accounting were as follows:
|  |  |  | Notional Amount
Currency |  | Maturity Period |  | (In Thousands)
December 31, 2020 |  |  |  |
Sell EUR/Buy US$ |  | 2022.04-2022.06 |  | EUR23,279/US$27,475
December 31, 2021 |  |  |  |
Sell EUR/Buy US$ |  | 2022.04-2022.06 |  | EUR2,982/US$3,475
The target redeemable forward contracts held by subsidiaries are weekly settled. If the market exchange rate is lower than the execution rate at the time of settlement, the contract will be settled at the nominal amount, whereas if the market exchange rate is higher than the execution rate, the contract will be settled at a leveraged nominal amount (twice the nominal amount). The contracts last until all the nominal amount of US$ position is fully settled. However, when the accumulated excess of the execution rates over the market exchange rates reach the agreed threshold after the weekly settlement, the contracts will be automatically early terminated.

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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 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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