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Annual Report 2015
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The Bank and its subsidiaries provide custody, trust, and investment management and consultation service to the third party, and therefore the
Bank and its subsidiaries are involved with the exercise of planning, managing and trading decision of financial instruments. In relation to the
management and exercise of trust fund and portfolio for brokerage, the Bank and its subsidiaries record and prepare the financial statements
independently for internal management purposes, which are not included in the financial statements of the Bank and its subsidiaries.
(27)
Gain on financial assets and liabilities at fair value through profit or loss
For the years ended December 31,
2015
2014
NT$
US$
NT$
Realized gain or loss on financial assets and financial
liabilities at fair value through profit or loss
Bond
$
2,568,339 $
78,093 $
1,947,359
Stock
(
144,709 ) (
4,400 )
104,014
Interest rate
471,316
14,331
261,708
Exchange rate
(
1,203,728 ) (
36,601 ) (
145,541 )
Options
(
2,218,542 ) (
67,457 ) (
1,777,866 )
Futures
730
22
8,977 )
Asset swap contracts
(
57,521 ) (
1,749 ) (
121,463 )
Credit default swap
320,515
9,746
304,929
Cross currency swap
(
2,514 ) (
76 ) (
87,865 )
Others
(
7,501 ) (
229 ) (
11,316 )
Subtotal
(
273,615 ) (
8,320 )
464,982
Unrealized gain or loss on financial assets and financial
liabilities at fair value through profit or loss
Bond
(
3,060,075 ) (
93,045 ) (
1,017,250 )
Stock
(
332,642 ) (
10,114 )
262,946
Interest rate
(
380,233 ) (
11,561 ) (
228,147 )
Exchange rate
(
92,316 ) (
2,807 )
51,910
Options
2,509,361
76,300
1,282,051
Futures
(
107 ) (
3 ) (
346 )
Asset swap contracts
486,947
14,806 (
154,479 )
Credit default swap
(
258,604 ) (
7,863 )
25,276
Cross currency swap
34,497
1,048
150,708
Subtotal
(
1,093,172 ) (
33,239 )
372,669
Dividend income on financial assets at fair value through
profit or loss
91,755
2,790
119,625
Interest income on financial assets at fair value through profit
or loss
831,678
25,288
667,064
Interest expense on financial liabilities at fair value through
profit or loss
(
711,993 ) (
21,649 ) (
255,332 )
Total
( $
1,155,347 ) ( $
35,130 ) $
1,369,008
Net income on the exchange rate instrument includes realized and unrealized gains and losses on forward exchange agreement, FX options,
and exchange rate futures. Not designated as foreign exchange financial assets and liabilities, measured at fair value through profit and loss,
its conversion gains or losses are included in net income under exchange rate commodities.
Interest-linked instruments include interest rate swap contracts, money market instruments, interest linked-options and other interest related
instruments.
(28)
Realized gains on available-for-sale financial assets
For the years ended December 31,
2015
2014
NT$
US$
NT$
Dividend income
$
304,565 $
9,261 $
321,079
Realized net gains or losses
Fund
7,631
232
36,040
Short coupon
-
-
35
Bond
58,844
1,789
40,682
Stock
819,944
24,931
878,821
Total
$
1,190,984 $
36,213 $
1,276,657
(29)
Loss on asset impairment
For the years ended December 31,
2015
2014
NT$
US$
NT$
Financial assets carried at cost - stocks
$
204,074 $
6,206 $
244,503
Available-for-sale-financial assets
353,294
10,742
128,625
Gain on reversal of impairment loss on property and
equipment
(
69,716 ) (
2,120 ) (
156,041 )
Total
$
487,652 $
14,828 $
217,087