XML 34 R13.htm IDEA: XBRL DOCUMENT v3.23.1
Financial Assets and Liabilities at Fair Value through Profit or Loss
 12 Months Ended
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