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Financial Assets and Liabilities at Fair Value through Profit or Loss (Tables)

12 Months Ended

Dec. 31, 2019

Statement [LineItems]

Summary of Financial Assets and Liabilities at Fair Value through Profit or Loss

		December 31, 2018				December 31, 2019
		NT$				NT$
		(In Millions)				(In Millions)
Financial assets
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

Forward exchange contracts [member]

Statement [LineItems]

Outstanding Derivative Contracts for which Hedge Accounting Treatment is not Applied

Outstanding forward exchange contracts consisted of the following:

		Maturity Date		Contract Amount (In Millions)
December 31, 2018
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

X

- Definition

The disclosure of derivative financial instruments. [Refer: Derivatives [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2019-01-01
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