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Other Gains and Losses, Net

12 Months Ended

Dec. 31, 2019

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Other Gains and Losses, Net

28.	OTHER GAINS AND LOSSES, NET


		Years Ended December 31
		2017				2018				2019
		NT$				NT$				NT$
		(In Millions)				(In Millions)				(In Millions)
Gain (loss) on disposal of financial assets, ne t
Investments in debt instruments at FVTOCI		$	—			$	(989.1	)		$	537.8
Available-for-sale financial assets			89.8				—				—
Gain (loss) from disposal of subsidiaries			17.3				—				(4.6	)
Net gain (loss) on financial instruments at FVTPL
Mandatorily measured at FVTPL			—				(2,293.9	)			(2,360.7	)
Held for trading			2,253.7				—				—
Designated as at FVTPL			131.0				—				—
Gain (loss) arising from fair value hedges, net			(30.3	)			(2.3	)			13.1
Impairment loss on financial assets
Available-for-sale financial assets			(29.6	)			—				—
The reversal (accrual) of expected credit loss of financial assets
Investments in debt instruments at FVTOCI			—				2.0				(6.9	)
Financial assets at amortized cost			—				0.4				5.2
Other gains (losses), net			385.5				(127.9	)			665.1


		$	2,817.4			$	(3,410.8	)		$	(1,151.0	)