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Financial Assets at Fair Value Through Other Comprehensive Income (FVTOCI) | 12 Months Ended
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Dec. 31, 2022
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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 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Investments in equity instruments at FVTOCI |  | $ | 943,354 |  |  | $ | 482,559 |  |  | $ | 15,703 |
Investments in debt instruments at FVTOCI |  |  | 1,076,458 |  |  |  | 1,059,712 |  |  |  | 34,485 |
|  | $ | 2,019,812 |  |  | $ | 1,542,271 |  |  | $ | 50,188 |
| a. | Investments in equity instruments at FVTOCI
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Unquoted ordinary shares |  | $ | 820,779 |  |  | $ | 419,491 |  |  | $ | 13,651 |
Quoted ordinary shares |  |  | 102,124 |  |  |  | 45,683 |  |  |  | 1,486 |
Unquoted preferred shares |  |  | 11,245 |  |  |  | 13,883 |  |  |  | 452 |
Limited partnership |  |  | 9,206 |  |  |  | 3,502 |  |  |  | 114 |
|  | $ | 943,354 |  |  | $ | 482,559 |  |  | $ | 15,703 |
| b. | Investments in debt instruments at FVTOCI
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Unsecured subordinate corporate bonds |  | $ | 1,076,458 |  |  | $ | 1,059,712 |  |  | $ | 34,485 |
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 and effective interest rate at 3.5% and 3.2%, respectively.

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