v3.24.1
Financial Assets at Fair Value Through Other Comprehensive Income (FVTOCI)
12 Months Ended
Dec. 31, 2023
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
 
   
2022
   
2023
 
   
NT$
   
NT$
   
US$ (Note 4)
 
Investments in equity instruments at FVTOCI
  $ 482,559     $ 620,831     $ 20,275  
Investments in debt instruments at FVTOCI
    1,059,712       1,042,906       34,060  
 
 
 
   
 
 
   
 
 
 
  $   1,542,271     $   1,663,737     $     54,335  
 
 
 
   
 
 
   
 
 
 
 
  a.
Investments in equity instruments at FVTOCI
 
   
December 31
 
   
2022
   
2023
 
   
NT$
   
NT$
   
US$ (Note 4)
 
Unquoted ordinary shares
  $ 419,491     $ 607,528     $ 19,841  
Unquoted preferred shares
    13,883       13,303       434  
Quoted ordinary shares
    45,683       —        —   
Limited partnership
    3,502       —        —   
 
 
 
   
 
 
   
 
 
 
  $     482,559     $     620,831     $     20,275  
 
 
 
   
 
 
   
 
 
 
 
  b.
Investments in debt instruments at FVTOCI
 
   
December 31
 
   
2022
   
2023
 
   
NT$
   
NT$
   
US$ (Note 4)
 
Unsecured subordinate corporate bonds
  $   1,059,712     $   1,042,906     $     34,060  
 
 
 
   
 
 
   
 
 
 
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.