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Financial Assets and Liabilities at Fair Value through Profit or Loss | 12 Months Ended
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Dec. 31, 2024
Texts 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, 2023 |  |  | December 31, 2024 |
|  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |
|  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Mandatorily measured at FVTPL |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Convertible preferred stocks |  |  |  |  |  | $ | 13,307.2 |  |  |  |  |  |  |  |  |  |  | $ | 14,181.8 |  |  |  |  |
Mutual funds |  |  |  |  |  |  | 110.3 |  |  |  |  |  |  |  |  |  |  |  | 886.9 |  |  |  |  |
Forward exchange contracts |  |  |  |  |  |  | 701.2 |  |  |  |  |  |  |  |  |  |  |  | 207.7 |  |  |  |  |
Simple agreement for future equity |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  | 131.1 |  |  |  |  |
Convertible bonds |  |  |  |  |  |  | 223.4 |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |
|  |  |  |  |  | $ | 14,342.1 |  |  |  |  |  |  |  |  |  |  | $ | 15,407.5 |  |  |  |  |
Current |  |  |  |  |  | $ | 924.6 |  |  |  |  |  |  |  |  |  |  | $ | 207.7 |  |  |  |  |
Noncurrent |  |  |  |  |  |  | 13,417.5 |  |  |  |  |  |  |  |  |  |  |  | 15,199.8 |  |  |  |  |
|  |  |  |  |  | $ | 14,342.1 |  |  |  |  |  |  |  |  |  |  | $ | 15,407.5 |  |  |  |  |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Held for trading |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts |  |  |  |  |  | $ | 121.4 |  |  |  |  |  |  |  |  |  |  | $ | 466.5 |  |  |  |  |
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, 2023 |  |  |  |
Sell NT$ |  | January 2024 |  | NT$  26,251.8
Sell US$ |  | January 2024 to March 2024 |  | US$   1,112.0
Sell JPY |  | January 2024 |  | JPY   20,000.0
December 31, 2024 |  |  |  |
Sell US$ |  | January 2025 to March 2025 |  | US$   3,331.4
Sell JPY |  | January 2025 |  | JPY  45,234.0

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- Definition The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Classes of financial instruments [domain]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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