December 31 | ||||||||||||
2016 | 2017 | |||||||||||
NT$ | NT$ | US$ (Note 4) | ||||||||||
Financial assets | ||||||||||||
FVTPL | ||||||||||||
Designated as at FVTPL | $ | 100,583 | $ | 100,496 | $ | 3,391 | ||||||
Held for trading | 2,969,229 | 5,122,571 | 172,826 | |||||||||
Available-for-sale financial assets | 1,295,034 | 1,212,165 | 40,896 | |||||||||
Loans and receivables (Note 1) | 92,082,628 | 103,973,567 | 3,507,881 | |||||||||
Financial liabilities | ||||||||||||
FVTPL | ||||||||||||
Held for trading | 1,763,660 | 677,430 | 22,855 | |||||||||
Measured at amortized cost (Note 2) | 168,397,006 | 139,561,999 | 4,708,569 |
Note 1: The balances included loans and receivables measured at amortized cost which comprise cash and cash equivalents, trade and other receivables and other financial assets.
Note 2: The balances included financial liabilities measured at amortized cost which comprise short-term borrowings, trade and other payables, bonds payable and long-term borrowings.