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Hedging Financial Instruments (Tables)

12 Months Ended

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	)

X

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The disclosure of detailed information about hedged items. [Refer: Hedged items [domain]]

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