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Hedging Financial Instruments (Tables)

12 Months Ended

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

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