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37
Annual Report 2015
-37-
(3)
Financial assets at fair value through profit or loss, net
December 31, 2015
December 31, 2014
NT$
US$
NT$
Financial assets held for trading
Stocks
$
2,791,248 $
84,871 $
4,626,120
Derivative instruments
4,857,594
147,701
5,066,261
Corporate bonds
24,426,195
742,709
20,340,642
Financial bonds
14,953,347
454,675
13,664,024
Total
$
47,028,384
$
1,429,956 $
43,697,047
A.
Gain (loss) on financial assets and liabilities held for trading and gain (loss) on financial liabilities designated as at fair value through
profit or loss recognised for the years ended December 31, 2015 and 2014 are provided in Note 6(27).
B.
As of December 31, 2015 and 2014, the above financial assets were not pledged to other parties as collateral for business reserves and
guarantees.
C.
As of December 31, 2015 and 2014, financial assets at fair value through profit or loss were sold under repurchase agreements with fair
values of NT$0 thousand and NT$12,898,283 thousand, respectively. (Such repurchase agreements were booked under the “securities
sold under repurchase agreements” account)
(4)
Receivables, net
December 31, 2015
December 31, 2014
NT$
US$
NT$
Factoring receivable
$
37,366,842 $
1,136,185 $
46,390,766
Accrued interest
4,883,082
148,476
4,898,391
Acceptances receivable
8,884,055
270,131
8,587,329
Accounts receivable factoring-D/A
2,321,722
70,595
26,100,991
Accounts receivable -Credit card
4,392,227
133,551
4,319,291
Accounts receivable -Usance L/C at sight
566,463
17,224
2,903,307
Accounts receivable -Usance L/C buyout
75,146,660
2,284,926
66,887,471
Call loan to central bank receivable
3,617,684
110,000
3,482,933
Other receivables
7,316,165
222,457
9,104,016
Total
144,494,900
4,393,545
172,674,495
Less: Allowance for bad debts
(
1,973,545 ) (
60,008 ) (
1,620,552 )
Receivables, net
$
142,521,355 $
4,333,537 $
171,053,943
(5)
Bills discounted and loans, net
December 31, 2015
December 31, 2014
NT$
US$
NT$
Bills and notes discounted
$
5,297 $
161 $
6,505
Overdrafts
3,275,060
99,582
2,135,984
Short-term loans
414,857,588
12,614,254
439,845,990
Medium-term loans
799,129,828
24,298,523
756,782,261
Long-term loans
566,026,842
17,210,741
536,461,755
Import/export bills negotiated
12,257,141
372,693
19,533,489
Loans transferred to non-accrual loans
1,183,527
35,987
1,148,319
Total
1,796,735,283
54,631,941
1,755,914,303
Less: Allowance for bad debts
(
23,466,229 ) (
713,519 ) (
21,920,032 )
Bills discounted and loans, net
$
1,773,269,054 $
53,918,422 $
1,733,994,271
A.
As of December 31, 2015 and 2014, the amounts of reclassified non-performing loans (overdue for more than six months) were
NT$1,183,527 thousand and NT$1,148,319 thousand, respectively, to ‘overdue receivables’ account. These amounts included interest
receivable of NT$8,453 thousand and NT$6,888 thousand, respectively.
B.
Movements in allowance for credit losses
Information as to the evaluations of impairment of the Bank and its subsidiaries’ loans and receivables as of December 31, 2015 and 2014
was as follows:
(A)
Loans
December 31, 2015
Item
Loans (NT$)
Loans (US$)
Allowance for
credit losses
(NT$)
Allowance for
credit losses
(US$)
With existing objective evidence of
individual impairment
Individual
assessment
$
10,360,021 $
315,009 $
2,662,517
$
80,957
Collective
assessment
785,745
23,892
117,172
3,563
Without existing objective evidence of
individual impairment
Collective
assessment
1,785,589,517 54,293,040
20,686,540
628,999