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Hedging Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2021

Statement [LineItems]

Summary of hedging financial instruments

		December 31, 2020				June 30, 2021
		NT$				NT$
		(In Millions)				(In Millions)
Financial assets- current
Fair value hedges
Interest rate futures contracts		$	0.1			$	0.3
Financial liabilities- current
Fair value hedges
Interest rate futures contracts		$	1.2			$	10.2

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, 2020

Hedging Instruments		Contract Amount (US$ in Millions)		Maturity
Interest rate futures contracts - US Treasury futures		US$88.7		March 2021
Hedged Items		Asset Carrying Amount		Accumulated Amount of Fair Value Hedge Adjustments
		NT$		NT$
		(In Millions)		(In Millions)
Financial assets at FVTOCI		$    6,198.7		$    1.1

June 30, 2021

Hedging Instruments		Contract Amount (US$ in Millions)		Maturity
Interest rate futures contracts - US Treasury futures		US$74.2		September 2021
Hedged Items		Asset Carrying Amount		Accumulated Amount of Fair Value Hedge Adjustments
		NT$		NT$
		(In Millions)		(In Millions)
Financial assets at FVTOCI		$    5,708.0		$    9.9

The effect for the six months ended June 30, 2020 and 2021 is detailed below:

Hedging Instruments/Hedged Items		Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness
		Six Months Ended June 30
		2020				2021
		NT$				NT$
		(In Millions)				(In Millions)
Hedging Instruments
Interest rate futures contracts - US Treasury futures		$	(365.4	)		$	135.0
Hedged Items
Financial assets at FVTOCI			365.4				(135.0	)
		$	—			$	—

Cash flow hedges [member]

Statement [LineItems]

Summary of Information Related to Hedged Items

Hedging Instruments/Hedged Items		Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness
		Six Months Ended June 30
		2020				2021
		NT$				NT$
		(In Millions)				(In Millions)
Hedging Instruments
Forward exchange contracts		$	(42.8	)		$	(41.4	)
Hedged Items
Forecast transaction (capital expenditures)		$	42.8			$	41.4

X

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2020-01-01
-Paragraph 24B
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_24B&doctype=Standard
-URIDate 2020-01-01

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The disclosure of detailed information about hedging financial instruments.

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- Definition

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+ References

No definition available.

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