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

12 Months Ended

Dec. 31, 2020

Statement [LineItems]

Summary of 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

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, 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

X

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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