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Financial Assets and Liabilities at Fair Value through Profit or Loss | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Financial Assets and Liabilities at Fair Value through Profit or Loss |
8. | FINANCIAL ASSETS AND LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS
|  | December 31, 2017 |  |  | December 31, 2018 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Financial assets |  |  |  |  |  |  |  |
Mandatorily measured at FVTPL |  |  |  |  |  |  |  |
Agency mortgage-backed securities |  | $ | — |  |  | $ | 3,419.3 |
Forward exchange contracts |  |  | — |  |  |  | 85.3 |
|  |  | — |  |  |  | 3,504.6 |
Held for trading |  |  |  |  |  |  |  |
Forward exchange contracts |  |  | 569.8 |  |  |  | — |
|  | $ | 569.8 |  |  | $ | 3,504.6 |
Financial liabilities |  |  |  |  |  |  |  |
Held for trading |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | 26.7 |  |  | $ | 40.8 |
The Company entered into derivative contracts to manage exposures due to fluctuations of foreign exchange rates. These derivative contracts did not meet the criteria for hedge accounting. Therefore, the Company did not apply hedge accounting treatment for these derivative contracts. Outstanding forward exchange contracts consisted of the following:
|  |  |  | Contract Amount
|  | Maturity Date |  | (In Millions)
December 31, 2017 |  |  |  |
Sell NT$/Buy EUR |  | January 2018 to February 2018 |  | NT$6,002.8/EUR169.0
Sell NT$/Buy JPY |  | February 2018 |  | NT$996.3/JPY3,800.0
Sell US$/Buy JPY |  | January 2018 |  | US$2.2/JPY246.7
Sell US$/Buy RMB |  | January 2018 |  | US$558.0/RMB3,679.6
Sell US$/Buy NT$ |  | January 2018 to February 2018 |  | US$1,661.5/NT$49,673.3
Sell RMB /Buy EUR |  | January 2018 |  | RMB39.0/EUR5.0
Sell RMB/Buy JPY |  | January 2018 |  | RMB409.7/JPY7,062.5
Sell RMB/Buy GBP |  | January 2018 |  | RMB3.6/GBP0.4
December 31, 2018 |  |  |  |
Sell NT$/Buy EUR |  | January 2019 to March 2019 |  | NT$18,545.9/EUR527.0
Sell NT$/Buy JPY |  | January 2019 to March 2019 |  | NT$4,757.9/JPY17,200.0
Sell US$/Buy EUR |  | January 2019 |  | US$0.5/EUR0.4
Sell US$/Buy JPY |  | January 2019 |  | US$175.6/JPY19,389.0
Sell US$/Buy RMB |  | January 2019 |  | US$318.0/RMB2,188.7
Sell US$/Buy NT$ |  | January 2019 to February 2019 |  | US$127.0/NT$3,908.6
Sell RMB/Buy US$ |  | January 2019 |  | RMB667.5/ US$97.0
Investments in debt instruments at FVTOCI were classified as available-for-sale financial assets under IAS 39. Refer to Notes 4 and 10 for information relating to their reclassification and comparative information for 2017.

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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 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
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