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Hedging Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2019

Statement [LineItems]

Summary of hedging financial instruments

		December 31, 2018				December 31, 2019
		NT$				NT$
		(In Millions)				(In Millions)
Financial assets - current
Fair value hedges
Interest rate futures contracts		$	—			$	22.4
Cash flow hedges
Forward exchange contracts			23.5				3.5
		$	23.5			$	25.9

		December 31, 2018				December 31, 2019
		NT$				NT$
		(In Millions)				(In Millions)
Financial liabilities - current
Fair value hedges
Interest rate futures contracts		$	153.9			$	—
Cash flow hedges
Forward exchange contracts			1.9				1.8
		$	155.8			$	1.8

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.

December 31, 2018

Hedging Instruments		Contract Amount (US$ in Millions)				Maturity
US treasury bonds interest rate futures contracts			US$330.3				March 2019
Hedged Items		Asset Carrying Amount				Accumulated Amount of Fair Value Hedge Adjustments
		NT$				NT$
		(In Millions)				(In Millions)
Financial assets at FVTOCI			$23,229.5				$    (13.5)

December 31, 2019

Hedging Instruments		Contract Amount (US$ in Millions)				Maturity
US treasury bonds interest rate futures contracts			US$122.2				March 2020
Hedged Items		Asset Carrying Amount				Accumulated Amount of Fair Value Hedge Adjustments
		NT$				NT$
		(In Millions)				(In Millions)
Financial assets at FVTOCI			$    7,364.7				$    (22.4)

The effect for the years ended December 31, 2018 and 2019 is detailed below:

Hedging Instruments/Hedged Items		Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness
		Years Ended December 31
		2018				2019
		NT$				NT$
		(In Millions)				(In Millions)
Hedging Instruments
US treasury bonds interest rate futures contracts		$	11.5			$	(164.7	)
Hedged Items
Financial assets at FVTOCI			(13.8	)			177.8
		$	(2.3	)		$	13.1

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.

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

December 31, 2019

Hedging Instruments		Contract Amount (In Millions)				Maturity		Balance in Other Equity (Continuing Hedges) NT$ (In Millions)
Forward exchange contracts		NT$	1,342.4/EUR40.0			January 2020		$	(3.8	)

Cash flow hedges [member]

Statement [LineItems]

Summary of Hedging Derivative Financial Instruments

The effect for the years ended December 31, 2018 and 2019 is detailed below:

Hedging Instruments/Hedged Items		Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness
		Years Ended December 31
		2018				2019
		NT$				NT$
		(In Millions)				(In Millions)
Hedging Instruments
Forward exchange contracts		$	34.6			$	(109.6	)
Foreign currency deposits			6.4				—
		$	41.0			$	(109.6	)
Hedged Items
Forecast transaction (capital expenditures)		$	(41.0	)		$	109.6

X

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The disclosure of detailed information about hedged items. [Refer: Hedged items [member]]

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