| 8. | FINANCIAL ASSETS AND LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS |
| December 31, 2016 |
December 31, 2017 |
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| NT$ | NT$ | |||||||
| (In Millions) | (In Millions) | |||||||
|
Financial assets |
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Held for trading |
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|
Forward exchange contracts |
$ | 142.4 | $ | 569.8 | ||||
|
Cross currency swap contracts |
11.0 | — | ||||||
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|
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| 153.4 | 569.8 | |||||||
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|
|
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Designated as at FVTPL |
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|
Time deposit |
6,297.7 | — | ||||||
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|
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| $ | 6,451.1 | $ | 569.8 | |||||
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|
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Financial liabilities |
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|
Held for trading |
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|
Forward exchange contracts |
$ | 91.6 | $ | 26.7 | ||||
|
Designated as at FVTPL |
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|
Forward exchange contracts |
99.5 | — | ||||||
|
|
|
|
|
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| $ | 191.1 | $ | 26.7 | |||||
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|
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The Company entered into derivative contracts to manage exposures due to fluctuations of foreign exchange rates. These derivative contracts did not meet the criteria for hedge accounting. Therefore, the Company did not apply hedge accounting treatment for these derivative contracts.
Outstanding forward exchange contracts consisted of the following:
| Contract Amount | ||||
| Maturity Date | (In Millions) | |||
| December 31, 2016 | ||||
| Sell NT$/Buy EUR | January 2017 | NT$5,393.3/EUR159.4 | ||
| Sell NT$/Buy JPY | January 2017 | NT$7,314.8/JPY26,501.8 | ||
| Sell US$/Buy EUR | January 2017 | US$4.2/EUR4.0 | ||
| Sell US$/Buy JPY | January 2017 | US$0.4/JPY50.0 | ||
| Sell US$/Buy NT$ | January 2017 to February 2017 | US$439.0/NT$14,138.2 | ||
| Sell US$/Buy RMB | January 2017 to June 2017 | US$421.8/RMB2,908.4 | ||
| December 31, 2017 | ||||
| Sell NT$/Buy EUR | January 2018 to February 2018 | NT$6,002.8/EUR169.0 | ||
| Sell NT$/Buy JPY | February 2018 | NT$996.3/JPY3,800.0 | ||
| Sell US$/Buy JPY | January 2018 | US$2.2/JPY246.7 | ||
| Sell US$/Buy RMB | January 2018 | US$558.0/RMB3,679.6 | ||
| Sell US$/Buy NT$ | January 2018 to February 2018 | US$1,661.5/NT$49,673.3 | ||
| Sell RMB /Buy EUR | January 2018 | RMB39.0/EUR5.0 | ||
| Sell RMB/Buy JPY | January 2018 | RMB409.7/JPY7,062.5 | ||
| Sell RMB/Buy GBP | January 2018 | RMB3.6/GBP0.4 | ||
Outstanding cross currency swap contracts consisted of the following:
| Maturity Date |
Contract Amount (In Millions) |
Range of
Interest Rates |
Range of Interest Rates |
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|
December 31, 2016 |
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|
January 2017 |
US$170.0/ NT$5,487.6 | 3.98% | — | |||||||||