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Financial Assets and Liabilities at Fair Value through Profit or Loss
 12 Months Ended
Dec. 31, 2021
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,

2020
     
December 31,

2021
  
    
NT$
     
NT$
  
    
(In Millions)
     
(In Millions)
  
Financial assets
                  
     
Mandatorily measured at FVTPL
                  
Forward exchange contracts
    $ 2,259.4      $ 159.0  
    
 
 
     
 
 
  
Financial liabilities
                  
     
Held for trading
                  
Forward exchange contracts
    $          94.1      $          681.9  
    
 
 
     
 
 
  
The Company entered into forward exchange contracts to 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, 2020
          
     
Sell NT$
    January 2021 to March 2021    NT$144,698.0
Sell US$
    January 2021 to March 2021    US$1,176.9
     
December 31, 2021
          
 
Sell NT$
   
 
January 2022 to March 2022
   
 
NT$132,734.5
Sell US$
    January 2022 to March 2022    US$2,009.1