| Financial Instruments at Fair Value Through Profit or Loss |
| 7. |
FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS |
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| Financial assets mandatorily classified as at FVTPL |
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Derivative instruments (non-designated hedges) |
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| Swap contracts |
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$ |
3,205,828 |
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$ |
1,453,868 |
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$ |
47,481 |
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| Forward exchange contracts |
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246,710 |
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161,924 |
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5,288 |
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Non-derivative financial assets |
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| Quoted ordinary shares |
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2,521,964 |
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2,099,844 |
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68,577 |
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| Private-placement funds |
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1,599,932 |
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1,796,015 |
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58,655 |
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| Unquoted preferred shares |
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628,156 |
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747,960 |
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24,427 |
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| Open-end mutual funds |
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293,385 |
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307,669 |
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10,048 |
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| Contingent considerations |
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438,176 |
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— |
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— |
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| Hybrid financial assets |
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| Convertible notes |
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— |
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61,410 |
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2,006 |
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8,934,151 |
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6,628,690 |
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216,482 |
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| Current |
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6,825,157 |
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4,084,715 |
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133,400 |
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$ |
2,108,994 |
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$ |
2,543,975 |
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$ |
83,082 |
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| Financial liabilities held for trading - current |
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Derivative instruments (non-designated hedges) |
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| Swap contracts |
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$ |
543,547 |
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$ |
1,183,469 |
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$ |
38,650 |
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| Forward exchange contracts |
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83,213 |
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118,873 |
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3,882 |
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$ |
626,760 |
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$ |
1,302,342 |
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$ |
42,532 |
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a. |
At each balance sheet date, outstanding swap contracts not accounted for hedge accounting were as follows: |
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Notional Amount
(In Thousands) |
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| December 31, 2022 |
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| Sell RMB/Buy US$ |
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2023.01 |
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RMB2,436,980/US$350,000 |
| Sell NT$/Buy US$ |
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NT$78,424,577/US$2,690,000 |
| Sell US$/Buy KRW |
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2023.01 |
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US$42,000/KRW54,152,400 |
| Sell US$/Buy NT$ |
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2023.01 |
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US$530,320/NT$16,220,105 |
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| December 31, 2023 |
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| Sell RMB/Buy US$ |
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2024.01 |
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RMB869,750/US$122,000 |
| Sell HKD/Buy US$ |
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2024.03 |
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HKD11,340/US$1,455 |
| Sell JPY/Buy US$ |
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2024.03 |
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JPY385,320/US$2,746 |
| Sell NT$/Buy US$ |
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2024.01 -2024.12 |
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NT$89,691,195/US$2,988,500 |
| Sell US$/Buy KRW |
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2024.01 |
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US$31,000/KRW40,420,300 |
| Sell US$/Buy NT$ |
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2024.01 |
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US$353,290/NT$10,965,140 |
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b. |
At each balance sheet date, outstanding forward exchange contracts not accounted for hedge accounting were as follows: |
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Notional Amount
(In Thousands) |
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| December 31, 2022 |
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| Sell RMB/Buy JPY |
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2023.01 |
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RMB42,181/JPY810,000 |
| Sell RMB/Buy NT$ |
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RMB7,000/NT$30,722 |
| Sell RMB/Buy US$ |
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RMB1,081,934/US$155,418 |
| Sell EUR/Buy JPY |
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2023.01 |
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EUR697/JPY100,000 |
| Sell NT$/Buy US$ |
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NT$4,010,015/US$130,000 |
| Sell US$/Buy RMB |
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US$368,500/RMB2,579,155 |
| Sell US$/Buy EUR |
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US$14,668/EUR14,640 |
| Sell US$/Buy JPY |
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2023.01 |
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US$63,743/JPY8,485,493 |
| Sell US$/Buy KRW |
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2023.01 |
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US$2,000/KRW2,534,800 |
| Sell US$/Buy MYR |
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US$25,000/MYR112,639 |
| Sell US$/Buy NT$ |
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US$125,410/NT$3,830,145 |
| Sell US$/Buy PLN |
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US$12,000/PLN61,129 |
| Sell US$/Buy SGD |
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US$16,600/SGD22,783 |
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| December 31, 2023 |
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| Sell RMB/Buy JPY |
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RMB8,292/JPY165,000 |
| Sell RMB/Buy NT$ |
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RMB2,628/NT$11,468 |
| Sell RMB/Buy US$ |
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RMB132,074/US$18,539 |
| Sell EUR/Buy CZK |
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| Sell NT$/Buy US$ |
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NT$4,647,815/US$150,000 |
| Sell US$/Buy RMB |
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US$297,286/RMB2,118,620 |
| Sell US$/Buy JPY |
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US$33,315/JPY4,770,080 |
| Sell US$/Buy KRW |
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2024.01 |
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US$95,710/KRW123,622,879 |
| Sell US$/Buy MYR |
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2024.01 |
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US$16,000/MYR74,547 |
| Sell US$/Buy NT$ |
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2024.01 -2024.03 |
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US$67,170/NT$2,079,110 |
| Sell US$/Buy PLN |
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2024.01 -2024.06 |
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US$6,000/PLN26,130 |
| Sell US$/Buy SGD |
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2024.01 -2024.02 |
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US$12,500/SGD16,770 |
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