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Hedging Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2021
Statement [LineItems] |
Summary of hedging financial instruments |
|  | December 31, 2020 |  |  | December 31, 2021 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Financial assets- current |  |  |  |  |  |  |  |
Fair value hedges |  |  |  |  |  |  |  |
Interest rate futures contracts |  | $ | 0.1 |  |  | $ | — |
Cash flow hedges |  |  |  |  |  |  |  |
Forward interest rate contracts |  |  | — |  |  |  | 13.5 |
|  | $ | 0.1 |  |  | $ | 13.5 |
Financial liabilities- current |  |  |  |  |  |  |  |
Fair value hedges |  |  |  |  |  |  |  |
Interest rate futures contracts |  | $ | 1.2 |  |  | $ | 9.6 |
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 risks. 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
December 31, 2021
Hedging Instruments |  | Contract Amount (US$ in Millions) |  | Maturity
Interest rate futures contracts - US Treasury futures |  | US$53.9 |  | March 2022
Hedged Items |  | Asset Carrying Amount |  | Accumulated Amount of Fair Value Hedge Adjustments
|  | NT$ |  | NT$
|  | (In Millions) |  | (In Millions)
Financial assets at FVTOCI |  | $ 4,079.3 |  | $ 9.6
The effect for the years ended December 31, 2019, 2020 and 2021 is detailed below:
Hedging Instruments/Hedged Items |  | Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness |
|  | Years Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Hedging Instruments |  |  |  |  |  |  |  |  |  |  |  |
Interest rate futures contracts - US Treasury futures |  | $ | (164.7 | ) |  | $ | (353.6 | ) |  | $ | 148.8 |
Hedged Items |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTOCI |  |  | 177.8 |  |  |  | 353.6 |  |  |  | (148.8 | )
|  | $ | 13.1 |  |  | $ | — |  |  | $ | — |
Interest rate risk [member] | Forward Interest Rate Contracts [Member] |
Statement [LineItems] |
Summary of Information Related to Hedged Items | The following tables summarize the information relating to the hedges of interest rate risks. December 31, 2021
Hedging Instruments |  | Contract Amount (In Millions) |  |  | Maturity |  | Balance in Other Equity (Continuing Hedges) NT$ (In Millions) |
Forward interest rate contracts |  | US$ | 328.0 |  |  | January 2022 |  | $ | 128.2 |
Cash flow hedges [member] |
Statement [LineItems] |
Summary of Hedging Derivative Financial Instruments | The effect for the years ended December 31, 2019, 2020 and 2021 is detailed below:
Hedging Instruments/Hedged Items |  | Increase (Decrease) in Value Used for Calculating Hedge Ineffectiveness |
|  | Years Ended December 31 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Hedging Instruments |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts (capital expenditures) |  | $ | (109.6 | ) |  | $ | 24.1 |  |  | $ | (41.4 | )
Forward interest rate contracts (issuance of debts) |  | $ | — |  |  | $ | — |  |  | $ | 132.5 |
Hedged Items |  |  |  |  |  |  |  |  |  |  |  |
Forecast transaction (capital expenditures) |  | $ | 109.6 |  |  | $ | (24.1 | ) |  | $ | 41.4 |
Forecast transaction (issuance of debts) |  | $ | — |  |  | $ | — |  |  | $ | (132.5 | )

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