Financial Assets and Liabilities at Fair Value through Profit or Loss

12 Months Ended

Dec. 31, 2024

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