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

12 Months Ended

Dec. 31, 2021

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Summary of Financial Assets at Fair Value Through Other Comprehensive Income

		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

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

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

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

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

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

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Disclosure of fair value of investments in debt instruments designated at fair value through other comprehensive income [text block]

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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 2021-01-01
-Paragraph 11A
-Subparagraph c
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_11A_c&doctype=Standard
-URIDate 2021-03-24

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