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Financial Assets and Liabilities at Fair Value through Profit or Loss (Tables)

12 Months Ended

Dec. 31, 2022

Statement [LineItems]

Summary of 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

Forward exchange contracts [member]

Statement [LineItems]

Outstanding Derivative Contracts for which Hedge Accounting Treatment is not Applied

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

X

- Definition

The disclosure of derivative financial instruments. [Refer: Derivatives [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2022-03-24
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-URIDate 2022-03-24

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