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Hedging Financial Instruments (Tables)

12 Months Ended

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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