| Financial Instruments at Fair Value Through Profit or Loss |
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FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS (FVTPL) |
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| Financial assets mandatorily classified as at FVTPL |
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| Derivative instruments (non-designated hedges) |
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| Swap contracts |
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$ |
4,282,512 |
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$ |
3,412,108 |
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$ |
108,770 |
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| Forward exchange contracts |
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258,362 |
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248,813 |
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7,932 |
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| Non-derivative financial assets |
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| Quoted shares |
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2,898,751 |
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2,277,680 |
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72,607 |
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| Private-placement funds |
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1,503,382 |
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1,435,095 |
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45,747 |
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| Open-end mutual funds |
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$ |
590,346 |
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$ |
971,952 |
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$ |
30,983 |
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| Unquoted shares |
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863,484 |
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822,065 |
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26,205 |
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| Others |
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- |
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161,150 |
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5,138 |
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| Hybrid financial assets |
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| Equity-linked structured products |
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- |
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497,899 |
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15,872 |
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| Convertible notes |
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360,635 |
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345,730 |
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11,021 |
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| Others |
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74,570 |
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15,000 |
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478 |
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$ |
10,832,042 |
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$ |
10,187,492 |
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$ |
324,753 |
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| Current |
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$ |
8,390,606 |
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$ |
7,754,182 |
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$ |
247,185 |
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| Non-current |
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2,441,436 |
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2,433,310 |
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77,568 |
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$ |
10,832,042 |
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$ |
10,187,492 |
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$ |
324,753 |
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| Financial liabilities held for trading |
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| Derivative instruments (non-designated hedges) |
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| Swap contracts |
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$ |
179,967 |
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$ |
736,231 |
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$ |
23,469 |
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| Forward exchange contracts |
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63,785 |
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75,438 |
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2,405 |
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| Accumulator contracts |
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- |
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13,751 |
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438 |
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243,752 |
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825,420 |
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26,312 |
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| Contingent considerations (Note 29) |
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589,117 |
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569,948 |
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18,169 |
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$ |
832,869 |
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$ |
1,395,368 |
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$ |
44,481 |
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| Current |
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$ |
324,278 |
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$ |
966,484 |
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$ |
30,809 |
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| Non-current |
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508,591 |
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428,884 |
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13,672 |
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$ |
832,869 |
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$ |
1,395,368 |
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$ |
44,481 |
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a. |
At each balance sheet date, outstanding swap contracts not accounted for hedge accounting were as follows: |
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Notional Amount
(In Thousands) |
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| December 31, 2024 |
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| Sell RMB/Buy US$ |
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2025.01 |
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RMB830,661/US$114,000 |
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| Sell HKD/Buy US$ |
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HKD22,830/US$2,939 |
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| Sell JPY/Buy US$ |
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2025.01 |
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JPY1,035,320/US$6,994 |
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| Sell MXN/Buy US$ |
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2025.01 |
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MXN923,715/US$45,000 |
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| Sell NT$/Buy US$ |
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2025.01 -2025.12 |
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NT$108,539,284/US$3,496,000 |
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| Sell US$/Buy KRW |
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2025.01 -2025.03 |
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US$69,000/KRW99,002,500 |
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| Sell US$/Buy NT$ |
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2025.01 -2025.02 |
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US$254,440/NT$8,221,338 |
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| December 31, 2025 |
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| Sell JPY/Buy US$ |
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2026.01 |
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JPY633,220/US$4,256 |
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| Sell MYR/Buy US$ |
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2026.01 -2026.04 |
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MYR69,971/US$17,000 |
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| Sell NT$/Buy US$ |
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2026.01 -2026.12 |
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NT$131,245,282/US$4,303,000 |
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| Sell US$/Buy KRW |
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2026.01 -2026.02 |
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US$52,000/KRW76,211,890 |
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| Sell US$/Buy NT$ |
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2026.01 -2026.03 |
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US$69,180/NT$2,156,913 |
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b. |
At each balance sheet date, outstanding forward exchange contracts not accounted for hedge accounting were as follows: |
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Notional Amount
(In Thousands) |
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December 31, 2024 |
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Sell RMB/Buy JPY |
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2025.01 |
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RMB7,888/JPY165,000 |
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Sell RMB/Buy NT$ |
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RMB10,000/NT$44,542 |
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Sell RMB/Buy US$ |
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2025.01 |
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RMB130,495/US$18,000 |
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Sell EUR/Buy TND |
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2025.01 -2025.12 |
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EUR7,074/TND24,000 |
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Sell EUR/Buy US$ |
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2025.01 -2025.12 |
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EUR5,435/US$6,000 |
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Sell NT$/Buy US$ |
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2025.01 -2025.02 |
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NT$3,545,010/US$110,000 |
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Sell US$/Buy RMB |
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2025.01 -2025.02 |
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US$436,000/RMB3,172,282 |
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Sell US$/Buy EUR |
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2025.01 |
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US$3,165/EUR3,000 |
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Sell US$/Buy JPY |
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2025.01 -2025.02 |
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US$54,020/JPY8,335,356 |
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Sell US$/Buy KRW |
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2025.01 |
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US$7,000/KRW10,071,340 |
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Sell US$/Buy MYR |
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2025.01 |
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US$6,000/MYR26,758 |
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Sell US$/Buy NT$ |
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2025.01 -2025.03 |
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US$81,610/NT$2,653,807 |
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Sell US$/Buy SGD |
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2025.01 -2025.03 |
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US$13,100/SGD17,506 |
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December 31, 2025 |
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Sell RMB/Buy JPY |
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2026.01 |
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RMB7,583/JPY165,000 |
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Sell RMB/Buy US$ |
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2026.01 |
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RMB127,404/US$18,000 |
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Sell MXN/Buy US$ |
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2026.01 |
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MXN289,184/US$16,000 |
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Sell NT$/Buy US$ |
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2026.01 -2026.03 |
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NT$7,711,585/US$250,000 |
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Sell US$/Buy RMB |
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2026.01 |
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US$569,700/RMB4,009,470 |
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Sell US$/Buy EUR |
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2026.01 |
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US$2,325/EUR2,000 |
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Sell US$/Buy JPY |
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2026.01 -2026.02 |
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US$83,700/JPY12,974,168 |
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Sell US$/Buy KRW |
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2026.01 |
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US$21,610/KRW31,573,162 |
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Sell US$/Buy MYR |
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2026.01 |
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US$500/MYR2,025 |
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Sell US$/Buy NT$ |
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2026.01 -2026.03 |
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US$246,330/NT$7,716,117 |
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Sell US$/Buy SGD |
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2026.01 -2026.02 |
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US$17,700/SGD22,826 |
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c. |
At balance sheet date, outstanding accumulator contracts not accounted for hedge accounting were as follows: |
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Underlying Asset |
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Strike Price |
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Knock-out
Price |
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Currency |
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Maturity Date |
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Contract
Duration |
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Note |
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USD CBA |
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115.20-200.78 (a) /176.89-290.81 (b) |
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- |
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USD |
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1 year |
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Note 1 |
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USD ACCU |
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631.42 |
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800.90 |
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USD |
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2026.08 |
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1 year |
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Note 2 |
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Note 1: |
If the market price of the underlying asset is lower than the strike price (b), the Group shall purchase twice the agreed quantity of shares at the strike price (b). If the market price of the underlying asset is higher than the strike price (b), the Group shall purchase the agreed quantity of shares at the strike price (a). In addition, after a specified maintenance period has elapsed, the counterparty may early terminate the contract. |
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Note 2: |
If the market price of the underlying asset is lower than or equal to the strike price, the Group will purchase twice the agreed quantity of shares at the strike price. If the market price of the underlying asset falls between the strike price and the knock-out price, the share settlement will be conducted based on the agreed quantity. If the market price of the underlying asset is higher than or equal to the knock-out price, the contract will be early terminated. |
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