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Hedging Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2024
Statement [LineItems] |
Summary of hedging financial instruments |
|  | December 31, 2023 |  |  | December 31, 2024 |
|  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |
|  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |
Financial assets- current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate futures contracts |  |  |  |  |  | $ | - |  |  |  |  |  |  |  |  |  |  | $ | 11.0 |  |  |  |  |
Financial liabilities- current |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fair value hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate futures contracts |  |  |  |  |  | $ | 43.8 |  |  |  |  |  |  |  |  |  |  | $ | - |  |  |  |  |
Hedges of net investments in foreign operations |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bank loans |  |  |  |  |  |  | 27,290.4 |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |
|  |  |  |  |  | $ | 27,334.2 |  |  |  |  |  |  |  |  |  |  | $ | - |  |  |  |  |
Summary of Information Related to Hedged Items | The following tables summarize the information relating to the hedges of interest rate risks. December 31, 2023
Hedging Instruments |  | Contract Amount (US$ in Millions) |  | Maturity
Interest rate futures contracts - US Treasury futures |  | US$ 48.6 |  | March 2024
Hedged Items |  | Asset Carrying Amount NT$ (In Millions) |  | Accumulated Amount of Fair Value Hedge Adjustments NT$ (In Millions)
Financial assets at FVTOCI |  | $ 3,959.5 |  | $   43.8
December 31, 2024
Hedging Instruments |  | Contract Amount (US$ in Millions) |  | Maturity
Interest rate futures contracts - US Treasury futures |  | US$ 40.4 |  | March 2025
Hedged Items |  | Asset Carrying Amount |  | Accumulated Amount of Fair Value Hedge Adjustments
|  | NT$ |  | NT$
|  | (In Millions) |  | (In Millions)
Financial assets at FVTOCI |  | $ 3,129.2 |  | $ (11.0)
The effect for the years ended December 31, 2022, 2023 and 2024 is detailed below:
Hedging Instruments/Hedged Items |  | Change in Value Used for Calculating Hedge Ineffectiveness |
|  | Years Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |
|  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |
Hedging Instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate futures contracts - US Treasury futures |  |  |  |  |  | $ | 284.0 |  |  |  |  |  |  |  |  |  |  | $ | 20.5 |  |  |  |  |  |  |  |  |  |  | $ | 174.1 |  |  |  |  |
Hedged Items |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Financial assets at FVTOCI |  |  |  |  |  |  | (284.0 | ) |  |  |  |  |  |  |  |  |  |  | (20.5 | ) |  |  |  |  |  |  |  |  |  |  | (174.1 | ) |  |  |  |
|  |  |  |  |  | $ | - |  |  |  |  |  |  |  |  |  |  | $ | - |  |  |  |  |  |  |  |  |  |  | $ | - |  |  |  |  |
Summary of the information relating to the hedges of net investments in foreign operations | The following tables summarize the information relating to the hedges of net investments in foreign operations. December 31, 2023
Hedging Instruments |  | Contract Amount (In Millions) |  |  | Annual Interest Rate |  | Maturity |  | Balance in Other Equity (Continuing Hedges) |
Bank loans |  |  | JPY  124,500.0 |  |  | 0% |  | Due by April 2024 |  | $ | 618.2 |
Cash flow hedges [member] |
Statement [LineItems] |
Summary of Hedging Derivative Financial Instruments | The effect for the years ended December 31, 2022, 2023 and 2024 is detailed below:
Hedging Instruments/Hedged Items |  | Change in Value Used for Calculating Hedge Ineffectiveness |
|  | Years Ended December 31 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |
|  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |
Hedging Instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forward exchange contracts (capital expenditures) |  |  |  |  |  | $ | - |  |  |  |  |  |  |  |  |  |  | $ | 39.9 |  |  |  |  |  |  |  |  |  |  | $ | 5.0 |  |  |  |  |
Forward interest rate contracts (issuance of debts) |  |  |  |  |  | $ | 1,379.1 |  |  |  |  |  |  |  |  |  |  | $ | - |  |  |  |  |  |  |  |  |  |  | $ | - |  |  |  |  |
Hedged Items |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Forecast transaction (capital expenditures) |  |  |  |  |  | $ | - |  |  |  |  |  |  |  |  |  |  | $ | (39.9 | ) |  |  |  |  |  |  |  |  |  | $ | (5.0 | ) |  |  |  |
Forecast transaction (issuance of debts) |  |  |  |  |  | $ | (1,379.1 | ) |  |  |  |  |  |  |  |  |  | $ | - |  |  |  |  |  |  |  |  |  |  | $ | - |  |  |  |  |
Hedges of net investments in foreign operations [member] |
Statement [LineItems] |
Summary of Hedging Derivative Financial Instruments | The effect for the years ended December 31, 2023 and 2024 is detailed below:
|  | Change in Value Used for Calculating Hedge Ineffectiveness |
|  | Years Ended December 31 |
Hedging Instruments/Hedged Items |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Hedging Instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Bank loans |  |  |  |  |  | $ | 618.2 |  |  |  |  |  |  |  |  |  |  | $ | 793.8 |  |  |  |  |
Hedged Items |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net investments in foreign operations |  |  |  |  |  | $ | (618.2 | ) |  |  |  |  |  |  |  |  |  | $ | (793.8 | ) |  |  |  |

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