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Financial Assets at Fair Value Through Other Comprehensive Income - (FVTOCI) (Tables)

12 Months Ended

Dec. 31, 2019

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Summary of Financial Assets at Fair Value Through Other Comprehensive Income

		December 31
		2018				2019
		NT$				NT$				US$ (Note 4)
Investments in equity instruments at FVTOCI		$	580,399			$	755,903			$	25,272
Investments in debt instruments at FVTOCI			1,016,924				1,014,872				33,931
		$	1,597,323			$	1,770,775			$	59,203

Summary of Investments in Equity Instruments at Fair Value Through Other Comprehensive Income

a. Investments in equity instruments at FVTOCI

		December 31
		2018				2019
		NT$				NT$				US$ (Note 4)
Unquoted ordinary shares		$	532,047			$	565,028			$	18,891
Unquoted preferred shares			8,683				158,718				5,306
Limited partnership			39,669				32,157				1,075
		$	580,399			$	755,903			$	25,272

Summary of Investments in Debt Instruments at Fair Value Through Other Comprehensive Income

b. Investments in debt instruments at FVTOCI

		December 31
		2018				2019
		NT$				NT$				US$ (Note 4)
Unsecured subordinate corporate bonds		$	1,016,924			$	1,014,872			$	33,931

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- Definition

Disclosure of detailed information about financial assets at fair value through other comprehensive income.

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- Definition

The disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2019-01-01
-Paragraph 11A
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_11A_c&doctype=Standard
-URIDate 2019-03-27

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