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Available-for-sale Financial Assets-2017

12 Months Ended

Dec. 31, 2018

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Available-for-sale Financial Assets-2017

10. AVAILABLE-FOR-SALE FINANCIAL ASSETS-2017

		December 31, 2017
		NT$
		(In Millions)
Corporate bonds		$	40,165.2
Agency bonds/Agency mortgage-backed securities			29,235.4
Asset-backed securities			13,459.5
Government bonds			7,817.7
Non-publicly traded equity investments			4,874.3
Publicly traded stocks			2,548.1
Commercial paper			148.3
		$	98,248.5
Current portion		$	93,374.2
Noncurrent portion			4,874.3
		$	98,248.5

Since there is a wide range of estimated fair values of the Company’s investments in non-publicly traded equity investments, the Company concludes that the fair value cannot be reliably measured and therefore should be measured at the cost less any impairment.

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- Definition

The disclosure of financial assets classified as available for sale. [Refer: Financial assets available-for-sale]

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Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2021-01-01
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 10
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-URIDate 2018-03-16

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- Definition

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