Mega Bank Annual Report 2017

76 Mega Bank -76- (C) Level 3 Level 3 inputs are inputs for assets or liabilities that are unobservable in the market (unobservable inputs, e.g. option pricing model using history volatility rate, because history volatility rate cannot represent the expectation value of market participants for future volatility rate). B. Information of fair value hierarchy of financial instruments (In NT Thousand Dollars) Recurring fair value measurements December 31, 2017 Total Level 1 Level 2 Level 3 Non-derivative financial assets and libilities Assets Financial assets at fair value through profit or loss Investment in stock $ 4,060,454 $ 4,060,454 $ - $ - Investment in bonds 34,291,662 - 34,291,662 - Available-for-sale financial assets Investment in stock 5,781,732 3,207,823 2,573,909 - Investment in bonds 220,262,863 23,324,432 196,938,431 - Commercial paper and certificate of deposit 52,045,405 - 52,045,405 - Liabilities Financial liabilities at fair value through profit or loss ( 6,920,122 ) - ( 6,920,122 ) - Derivative financial assets and liabilities Assets Financial assets at fair value through profit or loss 3,264,346 - 3,264,346 - Liabilities Financial liabilities at fair value through profit or loss ( 1,855,204 ) - ( 1,855,204 ) - Total $ 310,931,136 $ 30,592,709 $ 280,338,427 $ - (In US Thousand Dollars) Recurring fair value measurements December 31, 2017 Total Level 1 Level 2 Level 3 Non-derivative financial assets and libilities Assets Financial assets at fair value through profit or loss Investment in stock $ 136,955 $ 136,955 $ - $ - Investment in bonds 1,156,626 - 1,156,626 - Available-for-sale financial assets Investment in stock 195,013 108,197 86,816 - Investment in bonds 7,429,265 786,712 6,642,553 - Commercial paper and certificate of deposit 1,755,444 - 1,755,444 - Liabilities Financial liabilities at fair value through profit or loss ( 233,410 ) - ( 233,410 ) - Derivative financial assets and liabilities Assets Financial assets at fair value through profit or loss 110,104 - 110,104 - Liabilities Financial liabilities at fair value through profit or loss ( 62,574 ) - ( 62,574 ) - Total $ 10,487,423 $ 1,031,864 $ 9,455,559 $ - (In NT Thousand Dollars) Recurring fair value measurements December 31, 2016 Total Level 1 Level 2 Level 3 Non-derivative financial assets and libilities Assets Financial assets at fair value through profit or loss Investment in stock $ 2,866,854 $ 2,866,854 $ - $ - Investment in bonds 38,666,675 805,495 37,861,180 - Available-for-sale financial assets Investment in stock 7,028,972 5,187,044 1,841,928 - Investment in bonds 169,351,914 23,708,634 145,643,280 - Commercial paper and certificate of deposit 29,279,878 - 29,279,878 - Other 60,173 - 60,173 - Liabilities Financial liabilities at fair value through profit or loss ( 8,176,700 ) - ( 8,176,700 ) - Derivative financial assets and liabilities Assets Financial assets at fair value through profit or loss 3,783,124 - 3,783,124 - Liabilities Financial liabilities at fair value through profit or loss ( 3,217,540 ) - ( 3,217,540 ) - Total $ 239,643,350 $ 32,568,027 $ 207,075,323 $ -