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Financial Instruments at Fair Value Through Profit or Loss (FVTPL)
 12 Months Ended
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