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Fair Value Information (Tables)
12 Months Ended
Dec. 31, 2019
Disclosure of fair value measurement of assets and liabilities [Line Items]  
Carrying Amounts And Fair Value of Financial Assets and Liabilities

 

b.

Financial instruments that are measured at fair value on a recurring basis

December 31, 2018

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Financial assets at FVTPL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Non-listed stocks

 

$

 

 

$

 

 

$

517

 

 

$

517

 

Hedging financial assets

 

$

 

 

$

1

 

 

$

 

 

$

1

 

Financial assets at FVOCI

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Equity investment

 

$

2,900

 

 

$

 

 

$

4,033

 

 

$

6,933

 

Financial liabilities at FVTPL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Derivatives

 

$

 

 

$

1

 

 

$

 

 

$

1

 

 

December 31, 2019

 

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Financial assets at FVTPL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Derivatives

 

$

 

 

$

 

 

$

 

 

$

 

Listed stocks

 

 

1

 

 

 

 

 

 

 

 

 

1

 

Non-listed stocks

 

 

 

 

 

 

 

 

778

 

 

 

778

 

 

 

$

1

 

 

$

 

 

$

778

 

 

$

779

 

Hedging financial assets

 

$

 

 

$

 

 

$

 

 

$

 

Financial assets at FVOCI

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Equity investment

 

$

2,454

 

 

$

 

 

$

4,700

 

 

$

7,154

 

Financial liabilities at FVTPL

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Derivatives

 

$

 

 

$

 

 

$

 

 

$

 

Schedule of Percentage Decrease in Discount for Lack of Marketability or Noncontrolling Interests A decrease in discount for the lack of marketability or noncontrolling interests discount would result in increases in the fair values.

 

 

 

December 31

 

 

2018

 

2019

Discount for lack of marketability

 

12.73%-20.00%

 

13.73%-20.00%

Noncontrolling interests discount

 

24.41%-25.00%

 

21.45%-25.00%

 

Schedule of Impact of Decrease in Discount for Lack of Marketability or Noncontrolling Interests

 

 

December 31

 

 

 

2019

 

 

2019

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Discount for lack of marketability

    5% decrease

 

$

268

 

 

$

342

 

Noncontrolling interests discount

    5% decrease

 

$

37

 

 

$

54

 

 

Level 3 [Member]  
Disclosure of fair value measurement of assets and liabilities [Line Items]  
Schedule of Reconciliations for Financial Assets

The reconciliations for financial assets measured at Level 3 are listed below:

 

2018

 

Financial Assets

 

Measured at

Fair Value

through Profit

or Loss

 

 

Measured at

Fair Value

through Other

Comprehensive

Income

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

 

(In Millions)

 

 

 

 

 

Balance at January 1, 2018 (IAS 39)

 

$

 

 

$

 

 

$

 

The effect on retrospective adjustment of applying IFRS 9

 

 

543

 

 

 

3,925

 

 

 

4,468

 

Balance at January 1, 2018 (IFRS 9)

 

 

543

 

 

 

3,925

 

 

 

4,468

 

Acquisition

 

 

 

 

 

290

 

 

 

290

 

Recognized in profit or loss under “Other gains and losses”

 

 

(26

)

 

 

 

 

 

(26

)

Recognized in other comprehensive income under “Unrealized

   gain or loss on investments in equity instruments at fair

   value through other comprehensive income”

 

 

 

 

 

(175

)

 

 

(175

)

Proceeds from return of investees

 

 

 

 

 

(7

)

 

 

(7

)

Balance at December 31, 2018

 

$

517

 

 

$

4,033

 

 

$

4,550

 

Unrealized loss in 2018

 

$

(26

)

 

 

 

 

 

 

 

 

 

2019

Financial Assets

 

Measured at

Fair Value

through Profit

or Loss

 

 

Measured at

Fair Value

through Other

Comprehensive

Income

 

 

Total

 

 

 

NT$

 

 

NT$

 

 

NT$

 

 

 

 

 

 

 

(In Millions)

 

 

 

 

 

Balance at January 1, 2019

 

$

517

 

 

$

4,033

 

 

$

4,550

 

Acquisition

 

 

300

 

 

 

 

 

 

300

 

Recognized in profit or loss under “Other gains and losses”

 

 

(39

)

 

 

 

 

 

(39

)

Recognized in other comprehensive income under “Unrealized

   gain or loss on investments in equity instruments at fair

   value through other comprehensive income”

 

 

 

 

 

676

 

 

 

676

 

Proceed from return of investments

 

 

 

 

 

(9

)

 

 

(9

)

Balance at December 31, 2019

 

$

778

 

 

$

4,700

 

 

$

5,478

 

Unrealized loss in 2019

 

$

(39

)