Mega Bank Annual Report 2017

69 Annual Report 2017 -69- The Bank and subsidiaries provide custody, trust, and investment management and consultation service to the third party, and therefore the Bank and 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 subsidiaries record and prepare the financial statements independently for internal management purposes, which are not included in the financial statements of the Bank and subsidiaries. Note : A. As of December 31, 2017 and 2016, the fee income generated by the Bank and subsidiaries concurrently in electronic payment business amounted to $4,170 thousand and $3,308 thousand, respectively. B. Due to the Bank and subsidiaries concurrently in electronic payment business, as of December 31, 2017 and 2016, the interest earned from utilizing funds received from users amounted to $87 and $103, respectively, based on the calculation required in Article 4 of “Regulations Governing the Organization and Administration of Sinking Fund Established by Electronic Payment Institutions”. (27) Gain (Loss) on financial assets and liabilities at fair value through profit or loss For the year ended December 31 2017 2016 NT$ US$ NT$ Realized gain or loss on financial assets and financial liabilities at fair value through profit or loss Bond $ 25,125 $ 847 $ 33,873 Stock 287,656 9,702 105,716 Interest rate 62,252 2,100 271,726 Exchange rate 3,024,979 102,030 947,662 Options 99,516 3,357 141,250 Futures ( 1,450 ) ( 49 ) 1,347 Asset swap contracts ( 1,710 ) ( 58 ) ( 16,269 ) Credit default swap 284,751 9,604 488,939 Cross currency swap - - ( 27,603 ) Others 5,973 201 ( 16,135 ) Subtotal 3,787,092 127,734 1,930,506 Unrealized gain or loss on financial assets and financial liabilities at fair value through profit or loss Bond ( 93,880 ) ( 3,166 ) ( 33,862 ) Stock 58,668 1,979 165,558 Interest rate 232,036 7,826 92,426 Exchange rate 571,763 19,285 229,056 Options ( 29,498 ) ( 995 ) ( 32,634 ) Futures - - 108 Asset swap contracts ( 68,511 ) ( 2,311 ) 13,016 Credit default swap 117,794 3,973 136,973 Cross currency swap - - ( 9,364 ) Subtotal 788,372 26,591 561,277 Dividend income on financial assets at fair value through profit or loss 155,381 5,241 120,832 Interest income on financial assets at fair value through profit or loss 1,002,066 33,799 1,051,727 Interest expense on financial liabilities at fair value through profit or loss ( 310,071 ) ( 10,458 ) ( 654,745 ) Total $ 5,422,840 $ 182,907 ( $ 3,009,597 ) Net income on the exchange rate instrument includes realized and unrealized gains and losses on forward exchange agreement, FX options, and exchange rate futures. 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 year ended December 31 2017 2016 NT$ US$ NT$ Dividend income $ 190,116 $ 6,412 $ 301,174 Realized net gains or losses Fund - - ( 812 ) Short coupon ( 87 ) ( 3 ) - Bond ( 18,126 ) ( 611 ) 298,936 Stock 1,312,544 44,271 997,418 Total $ 1,484,447 $ 50,069 $ 1,596,716