Page 188 - TSMC 2018 Annual Report

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:
December 31, 2018
Sell NT$/Buy EUR Sell NT$/Buy JPY Sell US$/Buy EUR Sell US$/Buy JPY Sell US$/Buy RMB Sell US$/Buy NT$ Sell RMB/Buy US$
December 31, 2017
Sell NT$/Buy EUR Sell NT$/Buy JPY Sell US$/Buy JPY Sell US$/Buy RMB Sell US$/Buy NT$ Sell RMB /Buy EUR Sell RMB/Buy JPY Sell RMB/Buy GBP
Maturity Date
January 2019 to March 2019 January 2019 to March 2019 January 2019
January 2019
January 2019
January 2019 to February 2019 January 2019
January 2018 to February 2018 February 2018 January 2018
January 2018
January 2018 to February 2018 January 2018
January 2018
January 2018
Contract Amount (In Thousands)
NT$18,545,854/EUR527,000 NT$4,757,858/JPY17,200,000 US$495/EUR434 US$175,591/JPY19,389,014 US$318,000/RMB2,188,747 US$127,000/NT$3,908,635 RMB667,539/US$97,000
NT$6,002,786/EUR169,000 NT$996,294/JPY3,800,000 US$2,191/JPY246,724 US$558,000/RMB3,679,575 US$1,661,500/NT$49,673,320 RMB38,967/EUR4,994 RMB409,744/JPY7,062,536 RMB3,637/GBP413
Investments in debt instruments at FVTOCI were classified as available-for-sale financial assets under IAS 39. Refer to Notes 3 and 9 for information relating to their reclassification and comparative information for 2017.
8. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME-2018
Investments in debt instruments at FVTOCI Corporate bonds
Agency bonds/Agency mortgage-backed securities Asset-backed securities
Government bonds
Commercial paper
Investments in equity instruments at FVTOCI Non-publicly traded equity investments Publicly traded stocks
$
40,753,582 31,288,762 15,670,295 11,151,359
107,590 98,971,588
3,910,681 590,152 4,500,833
December 31, 2018
$ 103,472,421 (Continued)
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