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Financial Assets at Fair Value Through Other Comprehensive Income (FVTOCI)
12 Months Ended
Dec. 31, 2021
Text block [abstract]  
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%.