| Summary of Financial Instruments at Fair Value Through Profit or Loss |
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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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| Summary of Outstanding Contracts Not Accounted for Hedge Accounting |
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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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