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Financial Instruments at Fair Value Through Profit or Loss (Tables)
 12 Months Ended
Dec. 31, 2021
Text block [abstract]  
Summary of 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  
    
 
 
     
 
 
     
 
 
  
Summary of Outstanding Contracts Not Accounted for Hedge Accounting
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.