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Financial Instruments at Fair Value Through Profit or Loss (FVTPL) | 12 Months Ended
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Dec. 31, 2024
Text block [abstract] |
Financial Instruments at Fair Value Through Profit or Loss |
7. | FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS (FVTPL)
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Financial assets mandatorily classified as at FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Derivative instruments (non-designated hedges) |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | 1,453,868 |  |  | $ | 4,282,512 |  |  | $ | 130,604 |
Forward exchange contracts |  |  | 161,924 |  |  |  | 258,362 |  |  |  | 7,879 |
Non-derivative financial assets |  |  |  |  |  |  |  |  |  |  |  |
Quoted shares |  |  | 2,099,844 |  |  |  | 2,898,751 |  |  |  | 88,404 |
Private-placement funds |  |  | 1,796,015 |  |  |  | 1,503,382 |  |  |  | 45,849 |
Unquoted shares |  |  | 747,960 |  |  |  | 863,484 |  |  |  | 26,334 |
Open-end mutual funds |  |  | 307,669 |  |  |  | 590,346 |  |  |  | 18,004 |
Hybrid financial assets |  |  |  |  |  |  |  |  |  |  |  |
Convertible notes |  |  | 61,410 |  |  |  | 360,635 |  |  |  | 10,998 |
Preferred shares with warrants |  |  | - |  |  |  | 65,570 |  |  |  | 2,000 |
Documentary investment agreement |  |  | - |  |  |  | 9,000 |  |  |  | 274 |
|  | $ | 6,628,690 |  |  | $ | 10,832,042 |  |  | $ | 330,346 |
Current |  | $ | 4,084,715 |  |  | $ | 8,390,606 |  |  | $ | 255,889 |
Non-current |  |  | 2,543,975 |  |  |  | 2,441,436 |  |  |  | 74,457 |
|  | $ | 6,628,690 |  |  | $ | 10,832,042 |  |  | $ | 330,346 |
Financial liabilities held for trading |  |  |  |  |  |  |  |  |  |  |  |
Derivative instruments (non-designated hedges) |  |  |  |  |  |  |  |  |  |  |  |
Swap contracts |  | $ | 1,183,469 |  |  | $ | 179,967 |  |  | $ | 5,488 |
Forward exchange contracts |  |  | 118,873 |  |  |  | 63,785 |  |  |  | 1,945 |
|  |  | 1,302,342 |  |  |  | 243,752 |  |  |  | 7,433 |
Contingent considerations (Note 29) |  |  | - |  |  |  | 589,117 |  |  |  | 17,966 |
|  | $ | 1,302,342 |  |  | $ | 832,869 |  |  | $ | 25,399 |
Current |  | $ | 1,302,342 |  |  | $ | 324,278 |  |  | $ | 9,889 |
Non-current |  |  | - |  |  |  | 508,591 |  |  |  | 15,510 |
|  | $ | 1,302,342 |  |  | $ | 832,869 |  |  | $ | 25,399 |
| a. | At each balance sheet date, outstanding swap contracts not accounted for hedge accounting were as follows:
Currency |  | Maturity Period |  | Notional Amount (In Thousands)
December 31, 2023 |  |  |  |
Sell RMB/Buy US$ |  | 2024.01 |  | RMB869,750/US$122,000
Sell HKD/Buy US$ |  | 2024.03 |  | HKD11,340/US$1,455
Sell JPY/Buy US$ |  | 2024.03 |  | JPY385,320/US$2,746
Sell NT$/Buy US$ |  | 2024.01 - 2024.12 |  | NT$89,691,195/US$2,988,500
Sell US$/Buy KRW |  | 2024.01 |  | US$31,000/KRW40,420,300
Sell US$/Buy NT$ |  | 2024.01 |  | US$353,290/NT$10,965,140
Currency |  | Maturity Period |  | Notional Amount (In Thousands)
December 31, 2024 |  |  |  |
Sell RMB/Buy US$ |  | 2025.01 |  | RMB830,661/US$114,000
Sell HKD/Buy US$ |  | 2025.02 - 2025.03 |  | HKD22,830/US$2,939
Sell JPY/Buy US$ |  | 2025.01 |  | JPY1,035,320/US$6,994
Sell MXN/Buy US$ |  | 2025.01 |  | MXN923,715/US$45,000
Sell NT$/Buy US$ |  | 2025.01 - 2025.12 |  | NT$108,539,284/US$3,496,000
Sell US$/Buy KRW |  | 2025.01 - 2025.03 |  | US$69,000/KRW99,002,500
Sell US$/Buy NT$ |  | 2025.01 - 2025.02 |  | US$254,440/NT$8,221,338
| b. | At each balance sheet date, outstanding forward exchange contracts not accounted for hedge accounting were as follows:
Currency |  | Maturity Period |  | Notional Amount (In Thousands)
December 31, 2023 |  |  |  |
Sell RMB/Buy JPY |  | 2024.01 |  | RMB8,292/JPY165,000
Sell RMB/Buy NT$ |  | 2024.02 - 2024.03 |  | RMB2,628/NT$11,468
Sell RMB/Buy US$ |  | 2024.01 |  | RMB132,074/US$18,539
Sell EUR/Buy CZK |  | 2024.01 - 2024.06 |  | EUR2,435/CZK60,000
Sell NT$/Buy US$ |  | 2024.01 - 2024.03 |  | NT$4,647,815/US$150,000
Sell US$/Buy RMB |  | 2024.01 - 2024.02 |  | US$297,286/RMB2,118,620
Sell US$/Buy JPY |  | 2024.01 |  | US$33,315/JPY4,770,080
Sell US$/Buy KRW |  | 2024.01 |  | US$95,710/KRW123,622,879
Sell US$/Buy MYR |  | 2024.01 |  | US$16,000/MYR74,547
Sell US$/Buy NT$ |  | 2024.01 - 2024.03 |  | US$67,170/NT$2,079,110
Sell US$/Buy PLN |  | 2024.01 - 2024.06 |  | US$6,000/PLN26,130
Sell US$/Buy SGD |  | 2024.01 - 2024.02 |  | US$12,500/SGD16,770
December 31, 2024 |  |  |  |
Sell RMB/Buy JPY |  | 2025.01 |  | RMB7,888/JPY165,000
Sell RMB/Buy NT$ |  | 2025.01 - 2025.03 |  | RMB10,000/NT$44,542
Sell RMB/Buy US$ |  | 2025.01 |  | RMB130,495/US$18,000
Sell EUR/Buy TND |  | 2025.01 - 2025.12 |  | EUR7,074/TND24,000
Sell EUR/Buy US$ |  | 2025.01 - 2025.12 |  | EUR5,435/US$6,000
Sell NT$/Buy US$ |  | 2025.01 - 2025.02 |  | NT$3,545,010/US$110,000
Sell US$/Buy RMB |  | 2025.01 - 2025.02 |  | US$436,000/RMB3,172,282
Sell US$/Buy EUR |  | 2025.01 |  | US$3,165/EUR3,000
Sell US$/Buy JPY |  | 2025.01 - 2025.02 |  | US$54,020/JPY8,335,356
Sell US$/Buy KRW |  | 2025.01 |  | US$7,000/KRW10,071,340
Sell US$/Buy MYR |  | 2025.01 |  | US$6,000/MYR26,758
Sell US$/Buy NT$ |  | 2025.01 - 2025.03 |  | US$81,610/NT$2,653,807
Sell US$/Buy SGD |  | 2025.01 - 2025.03 |  | US$13,100/SGD17,506

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- Definition The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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