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Financial Assets at Fair Value Through Other Comprehensive Income (FVTOCI) | 12 Months Ended
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Dec. 31, 2021
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Financial Assets at Fair Value Through Other Comprehensive Income (FVTOCI) |
8. | FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME (FVTOCI)
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Investments in equity instruments at FVTOCI |  | $ | 728,398 |  |  | $ | 943,354 |  |  | $ | 34,007 |
Investments in debt instruments at FVTOCI |  |  | 1,012,736 |  |  |  | 1,076,458 |  |  |  | 38,805 |
|  | $ | 1,741,134 |  |  | $ | 2,019,812 |  |  | $ | 72,812 |
| a. | Investments in equity instruments at FVTOCI
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Unquoted ordinary shares |  | $ | 567,377 |  |  | $ | 820,779 |  |  | $ | 29,588 |
Quoted ordinary shares |  |  | — |  |  |  | 102,124 |  |  |  | 3,682 |
Unquoted preferred shares |  |  | 151,329 |  |  |  | 11,245 |  |  |  | 405 |
Limited partnership |  |  | 9,692 |  |  |  | 9,206 |  |  |  | 332 |
|  | $ | 728,398 |  |  | $ | 943,354 |  |  | $ | 34,007 |
| b. | Investments in debt instruments at FVTOCI
|  | December 31 |
|  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Unsecured subordinate corporate bonds |  | $ | 1,012,736 |  |  | $ | 1,076,458 |  |  | $ | 38,805 |
The Group purchased 1,000 units of the abovementioned perpetual unsecured subordinate corporate bonds with par value of NT$1,000 thousand with annual interest rate at 3.5 % and effective interest rate at 3.2%.

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