XML 30 R16.htm IDEA: XBRL DOCUMENT v3.25.1
Financial Assets at Fair Value through Other Comprehensive Income Noncurrent
 12 Months Ended
Dec. 31, 2024
Non-current financial assets at fair value through other comprehensive income [abstract]  
Financial Assets at Fair Value through Other Comprehensive Income Noncurrent
9.
FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME - NONCURRENT

 

 

 

December 31

 

 

 

2023

 

 

2024

 

 

 

NT$

 

 

NT$

 

 

 

(In Millions)

 

Domestic investments

 

 

 

 

 

 

Listed and emerging stocks

 

$

243

 

 

$

126

 

Non-listed stocks

 

 

3,734

 

 

 

3,874

 

Foreign investments

 

 

 

 

 

 

Non-listed stocks

 

 

435

 

 

 

667

 

 

 

$

4,412

 

 

$

4,667

 

 

The Company holds the above foreign and domestic stocks for medium to long-term strategic purposes and expects to profit from long-term investment. Accordingly, the management elected to designate these investments in equity instruments at FVOCI as they believe that recognizing short-term fair value fluctuations of these investments in profit or loss is not consistent with the Company’s strategy of holding these investments for long-term purposes.

The Company disposed of all its investments in UUPON Inc. (UUPON) in December 2022 and the fair value of the disposed investment was $0.2 million.

The related unrealized loss on financial assets at FVOCI was $0.1 million and transferred from other equity to retained earnings upon the aforementioned disposals in 2022.

The Company recognized dividend income of $157 million, $167 million and $240 million for the years ended December 31, 2022, 2023 and 2024, respectively, with $157 million, $167 million and $239 million from the outstanding investments on December 31, 2022, 2023 and 2024, respectively.