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

12 Months Ended

Dec. 31, 2020

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Summary of Financial Assets at Fair Value Through Other Comprehensive Income

		December 31
		2019				2020
		NT$				NT$				US$ (Note 4)
Investments in equity instruments at FVTOCI		$	755,903			$	728,398			$	25,940
Investments in debt instruments at FVTOCI			1,014,872				1,012,736				36,066
		$	1,770,775			$	1,741,134			$	62,006

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

a. Investments in equity instruments at FVTOCI

		December 31
		2019				2020
		NT$				NT$				US$ (Note 4)
Unquoted ordinary shares		$	565,028			$	567,377			$	20,206
Unquoted preferred shares			158,718				151,329				5,389
Limited partnership			32,157				9,692				345
		$	755,903			$	728,398			$	25,940

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

b. Investments in debt instruments at FVTOCI

		December 31
		2019				2020
		NT$				NT$				US$ (Note 4)
Unsecured subordinate corporate bonds		$	1,014,872			$	1,012,736			$	36,066

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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 2020-01-01
-Paragraph 11A
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_11A_c&doctype=Standard
-URIDate 2020-01-01

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