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Financial Assets and Liabilities at Fair Value through Profit or Loss | 12 Months Ended
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Dec. 31, 2019
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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, 2018 |  |  | December 31, 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Financial asset s |  |  |  |  |  |  |  |
Mandatorily measured at FVTPL |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | 85.3 |  |  | $ | 162.1 |
Convertible bonds |  |  | — |  |  |  | 123.8 |
Agency mortgage-backed securities |  |  | 3,419.3 |  |  |  | 40.9 |
|  | $ | 3,504.6 |  |  | $ | 326.8 |
Financial liabilities |  |  |  |  |  |  |  |
Held for trading |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | 40.8 |  |  | $ | 982.3 |
The Company entered into forward exchange contracts to manage exposures due to fluctuations of foreign exchange rates. These forward exchange contracts did not meet the criteria for hedge accounting. Therefore, the Company did not apply hedge accounting treatment for these forward exchange contracts. Outstanding forward exchange contracts consisted of the following:
|  | Maturity Date |  | Contract Amount (In Millions) |
December 31, 201 8 |  |  |  |  |  |
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$97.0 |
December 31, 2019 |  |  |  |  |  |
Sell NT$/Buy EUR |  | January 2020 to June 2020 |  |  | NT$84,690.4/EUR2,509.0 |
Sell NT$/Buy JPY |  | January 2020 to March 2020 |  |  | NT$23,737.6/JPY85,600.0 |
Sell US$/Buy JPY |  | January 2020 |  |  | US$6.2 /JPY678.0 |
Sell US$/Buy RMB |  | January 2020 |  |  | US$497.0/RMB3,493.9 |
Sell US$/Buy NT$ |  | January 2020 to March 2020 |  |  | US$26.0/NT$787.0 |
Sell JPY/Buy US$ |  | January 2020 to February 2020 |  |  | JPY57,471.6/US$526.4 |

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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 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition Text block [abstract] + References No definition available. + Details
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