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Financial Assets at Fair Value Through Other Comprehensive Income (FVTOCI)
12 Months Ended
Dec. 31, 2022
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
 
   
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.