| 7. | FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS |
| December 31 | ||||||||||||
| 2016 | 2017 | |||||||||||
| NT$ | NT$ | US$ (Note 4) | ||||||||||
| Financial assets designated as at FVTPL | ||||||||||||
| Private-placement convertible bonds | $ | 100,583 | $ | 100,496 | $ | 3,391 | ||||||
| Financial assets held for trading | ||||||||||||
| Quoted shares | $ | 1,855,073 | $ | 4,410,732 | $ | 148,810 | ||||||
| Open-end mutual funds | 584,945 | 589,976 | 19,905 | |||||||||
| Forward exchange contracts | 66,872 | 61,325 | 2,069 | |||||||||
| Swap contracts | 462,339 | 60,538 | 2,042 | |||||||||
| 2,969,229 | 5,122,571 | 172,826 | ||||||||||
| $ | 3,069,812 | $ | 5,223,067 | $ | 176,217 | |||||||
| Financial liabilities held for trading | ||||||||||||
| Swap contracts | $ | 422,934 | $ | 652,107 | $ | 22,001 | ||||||
| Forward exchange contracts | 108,912 | 25,323 | 854 | |||||||||
| Conversion option, redemption option and put option of convertible bonds (Note 20) | 1,213,890 | - | - | |||||||||
| Foreign currency option contracts | 17,924 | - | - | |||||||||
| $ | 1,763,660 | $ | 677,430 | $ | 22,855 | |||||||
Private-placement convertible bonds included embedded derivative instruments which were not closely related to the host contracts and the Group designated the entire contracts as financial assets at FVTPL on initial recognition.
At each balance sheet date, the outstanding swap contracts not accounted for hedge accounting were as follows:
| Notional Amount | ||||
| Currency | Maturity Period | (In Thousands) | ||
| December 31, 2016 | ||||
| Sell NT$/Buy US$ | 2017.01-2017.12 | NT$59,797,499/US$1,871,000 | ||
| Sell US$/Buy CNY | 2017.03 | US$49,904/CNY349,800 | ||
| Sell US$/Buy JPY | 2017.02 | US$77,153/JPY8,600,000 | ||
| Sell US$/Buy NT$ | 2017.01 | US$61,000/NT$1,958,908 | ||
| December 31, 2017 | ||||
| Sell NT$/Buy US$ | 2018.01-2018.12 | NT$53,136,302/US$1,782,400 | ||
| Sell US$/Buy CNY | 2018.01 | US$52,948/CNY349,800 | ||
| Sell US$/Buy JPY | 2018.02-2018.03 | US$70,324/JPY7,870,000 | ||
| Sell US$/Buy NT$ | 2018.01 | US$217,300/NT$6,505,767 |
At each balance sheet date, the outstanding forward exchange contracts not accounted for hedge accounting were as follow:
| Notional Amount | ||||
| Currency | Maturity Period | (In Thousands) | ||
| December 31, 2016 | ||||
| Sell NT$/Buy US$ | 2017.01-2017.02 | NT$2,842,330/US$90,000 | ||
| Sell US$/Buy CNY | 2017.01-2017.02 | US$70,000/CNY484,805 | ||
| Sell US$/Buy JPY | 2017.01-2017.02 | US$43,877/JPY5,063,820 | ||
| Sell US$/Buy KRW | 2017.01 | US$35,000/KRW41,012,700 | ||
| Sell US$/Buy MYR | 2017.01-2017.02 | US$19,000/MYR84,544 | ||
| Sell US$/Buy NT$ | 2017.01-2017.03 | US$190,000/NT$6,099,400 | ||
| Sell US$/Buy SGD | 2017.01-2017.03 | US$12,900/SGD18,080 | ||
| Sell US$/Buy EUR | 2017.01 | US$281/EUR270 | ||
| December 31, 2017 | ||||
| Sell NT$/Buy US$ | 2018.01 | NT$2,389,620/US$80,000 | ||
| Sell US$/Buy CNY | 2018.01-2018.04 | US$125,000/CNY828,858 | ||
| Sell US$/Buy EUR | 2018.01 | US$10,674/EUR9,000 | ||
| Sell US$/Buy JPY | 2018.01-2018.02 | US$45,517/JPY5,111,101 | ||
| Sell US$/Buy MYR | 2018.01-2018.03 | US$15,000/MYR61,859 | ||
| Sell US$/Buy NT$ | 2018.01 | US$1,000/NT$30,142 | ||
| Sell US$/Buy SGD | 2018.01-2018.02 | US$11,300/SGD15,305 |
At each balance sheet date, the outstanding foreign currency option contracts not accounted for hedge accounting were as follows:
| Notional Amount | ||||
| Currency | Maturity Period | (In Thousands) | ||
| December 31, 2016 | ||||
| Buy US$ Call/CNY Put | 2017.08 (Note) | US$2,000/CNY13,800 | ||
| Sell US$ Put/CNY Call | 2017.08 (Note) | US$1,000/CNY6,900 |
| Note: | The contracts will be settled once a month and the counterparty has the right to early terminate the contracts, or the contracts will be early terminated or both parties will have no obligation to settle the contracts when the specific criteria are met. |