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Financial Assets and Liabilities at Fair Value through Profit or Loss | 12 Months Ended
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Dec. 31, 2022
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, 2021 |  |  | December 31, 2022 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Financial assets |  |  |  |  |  |  |  |
Mandatorily measured at FVTPL |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | 159.0 |  |  | $ | 947.5 |
Convertible bonds |  |  | — |  |  |  | 122.9 |
|  | $ | 159.0 |  |  | $ | 1,070.4 |
Financial liabilities |  |  |  |  |  |  |  |
Held for trading |  |  |  |  |  |  |  |
Forward exchange contracts |  | $ | 681.9 |  |  | $ | 116.2 |
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:
|  |  |  |  |  | Contract Amount |
|  | Maturity Date |  |  |  | (In Millions) |
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 |
December 31, 2022 |  |  |  |  |  |  |  |
Sell NT$ |  | January 2023 to March 2023 |  |  |  | NT$ | 79,610.6 |
Sell US$ |  | January 2023 to March 2023 |  |  |  | US$ | 752.5 |
Sell RMB |  | January 2023 to March 2023 |  |  |  | RMB | 1,448.4 |

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- Definition The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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