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Financial Assets at Fair Value Through Other Comprehensive Income - 2018 | 12 Months Ended
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Dec. 31, 2018
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Financial Assets at Fair Value Through Other Comprehensive Income - 2018 |
8. | FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME - 2018
|  | December 31, 2018
|  | NT$ |  | US$ (Note 4)
Investments in equity instruments at FVTOCI |  | $ | 580,399 |  |  | $ | 18,961 |
Investments in debt instruments at FVTOCI |  |  | 1,016,924 |  |  |  | 33,222 |
|  | $ | 1,597,323 |  |  | $ | 52,183 |
| a. | Investments in equity instruments at FVTOCI
|  | December 31, 2018
|  | NT$ |  | US$ (Note 4)
Unquoted ordinary shares |  | $ | 532,047 |  |  | $ | 17,381 |
Limited partnership |  |  | 39,669 |  |  |  | 1,296 |
Unquoted preferred shares |  |  | 8,683 |  |  |  | 284 |
|  | $ | 580,399 |  |  | $ | 18,961 |
Investments in equity instruments were classified as available-for-sale under IAS 39. Refer to Notes 3 and 10 for information relating to their reclassification and comparative information for prior periods.
| b. | Investments in debt instruments at FVTOCI
|  | December 31, 2018
|  | NT$ |  | US$ (Note 4)
Unsecured subordinate corporate bonds |  | $ | 1,016,924 |  |  | $ | 33,222 |
In June 2016, the Group acquired 1,000 units of perpetual unsecured subordinate corporate bonds in the amount of NT$1,000,000 thousand. The corporate bonds are all in denomination of NT$1,000 thousand with annual interest rate at 3.5% and with effective interest rate at 3.2% as of December 31, 2017 and 2018. The bonds were classified as other financial assets－non-current under IAS 39. Refer to Notes 3 and 14 for information relating to its reclassification and comparative information for prior periods.

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