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Financial Assets at Fair Value Through Other Comprehensive Income (FVTOCI) | 12 Months Ended
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Dec. 31, 2024
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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 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Investments in equity instruments at FVTOCI |  | $ | 620,831 |  |  | $ | 12,933,733 |  |  | $ | 394,441 |
Investments in debt instruments at FVTOCI |  |  | 1,042,906 |  |  |  | 1,025,760 |  |  |  | 31,283 |
|  | $ | 1,663,737 |  |  | $ | 13,959,493 |  |  | $ | 425,724 |
| a. | Investments in equity instruments at FVTOCI
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Unquoted ordinary shares |  | $ | 607,528 |  |  | $ | 12,846,151 |  |  | $ | 391,770 |
Taiwan Innovation Board (TIB) quoted ordinary shares |  |  | - |  |  |  | 72,774 |  |  |  | 2,219 |
Unquoted preferred shares |  |  | 13,303 |  |  |  | 14,808 |  |  |  | 452 |
|  | $ | 620,831 |  |  | $ | 12,933,733 |  |  | $ | 394,441 |
| b. | Investments in debt instruments at FVTOCI
|  | December 31 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Unsecured cumulative subordinate corporate bonds |  | $ | 1,042,906 |  |  | $ | 1,025,760 |  |  | $ | 31,283 |
The Group purchased 1,000 units of the abovementioned corporate bonds with par value of NT$1,000 thousand (US$31 thousand) with annual interest rate and effective interest rate at 3.5% and 3.2%, respectively.

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