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Hedging Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2018
Statement [LineItems] |
Summary of Hedging Derivative Financial Instruments | 2017
|  | December 31, 2017 |
|  | NT$ |
|  | (In Millions) |
Financial assets - current |  |  |  |
Fair value hedges |  |  |  |
Interest rate futures contracts |  | $ | 27.0 |
Cash flow hedges |  |  |  |
Forward exchange contracts |  |  | 7.4 |
|  | $ | 34.4 |
Financial liabilities - current |  |  |  |
Cash flow hedges |  |  |  |
Forward exchange contracts |  | $ | 15.6 |
Maturity Period of Outstanding Interest Rate Futures Contracts | Outstanding forward exchange contracts consisted of the following:
|  | Maturity Date |  | Contract Amount (In Millions)
December 31, 2017 |  |  |  |
Sell NT$/Buy EUR |  | February 2018 to May 2018 |  | NT$2,649.1/EUR75.0
Summary of Outstanding Forward Exchange Contracts | Outstanding forward exchange contracts consisted of the following:
|  | Maturity Date |  | Contract Amount (In Millions)
December 31, 2017 |  |  |  |
Sell NT$/Buy EUR |  | February 2018 to May 2018 |  | NT$2,649.1/EUR75.0
2018
|  | December 31, 2018 |
|  | NT$ |
|  | (In Millions) |
Financial assets - current |  |  |  |
Cash flow hedges |  |  |  |
Forward exchange contracts |  | $ | 23.5 |
Financial liabilities - current |  |  |  |
Fair value hedges |  |  |  |
Interest rate futures contracts |  | $ | 153.9 |
Cash flow hedges |  |  |  |
Forward exchange contracts |  |  | 1.9 |
|  | $ | 155.8 |
Interest rate risk [member] |
Statement [LineItems] |
Summary of Information Related to Hedged Items | The following tables summarize the information relating to the hedges of interest rate risk as of December 31, 2018.
Hedging Instruments |  | Contract Amount (US$ in Millions) |  |  | Maturity |
US treasury bonds interest rate futures contracts |  | US$ | 330.3 |  |  |  | March 2019 |
Hedged Items |  | Asset Carrying Amount as of December 31, 2018 |  |  | Asset Accumulated Amount of Fair Value Hedge Adjustments |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Financial assets at FVTOCI |  | $ | 23,229.5 |  |  | $ | (13.5 | )
The effect for the year ended December 31, 2018 is detailed below:
Hedging Instruments/Hedged Items |  | Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness |
|  | NT$ |
|  | (In Millions) |
Hedging Instruments |  |  |  |
US treasury bonds interest rate futures contracts |  | $ | 11.5 |
Hedged Items |  |  |  |
Financial assets at FVTOCI |  |  | (13.8 | )
|  | $ | (2.3 | )
Foreign currency risk [member] |
Statement [LineItems] |
Summary of Information Related to Hedged Items | The following tables summarize the information relating to the hedges for foreign currency risk as of December 31, 2018.
Hedging Instruments |  | Contract Amount (in Millions) |  |  | Maturity |  | Balance in Other Equity (Continuing Hedges) NT$ (In Millions) |
Forward exchange contracts |  | NT$ | 3,917.7/EUR112.0 |  |  | February 2019 to April 2019 |  | $ | 23.6 |
Cash flow hedges [member] |
Statement [LineItems] |
Summary of Hedging Derivative Financial Instruments | The effect for the year ended December 31, 2018 is detailed below:
Hedged Items |  | Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness |
|  | NT$ |
|  | (In Millions) |
Hedging Instruments |  |  |  |
Forward exchange contracts |  | $ | 34.6 |
Foreign currency deposits |  |  | 6.4 |
|  | $ | 41.0 |
Hedged Items |  |  |  |
Forecast transaction (capital expenditures) |  | $ | (41.0 | )

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