XML 35 R13.htm IDEA: XBRL DOCUMENT v3.21.1
Financial Assets and Liabilities at Fair Value through Profit or Loss
 12 Months Ended
Dec. 31, 2020
Text Block [Abstract]  
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,

2019
   
December 31,

2020
 
   
NT$
   
NT$
 
   
(In Millions)
   
(In Millions)
 
Financial assets
    
Mandatorily measured at FVTPL
    
Forward exchange contracts
  $162.1   $2,259.4 
Convertible bonds
   123.8    — 
Agency mortgage-backed securities
   40.9    — 
  
 
 
   
 
 
 
  $326.8   $2,259.4 
  
 
 
   
 
 
 
Financial liabilities
    
Held for trading
    
Forward exchange contracts
  $982.3   $94.1 
  
 
 
   
 
 
 
The Company entered into forward exchange contracts t
o
 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, 2019
    
Sell NT$
  January 2020 to June 2020   NT$108,428.0 
Sell JPY
  January 2020 to February 2020   JPY57,471.6 
Sell US$
  January 2020 to March 2020   US$529.2 
December 31, 2020
    
Sell NT$
  January 2021 to March 2021   NT$144,698.0 
Sell US$
  January 2021 to March 2021   US$1,176.9