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

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.

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.