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Financial Assets at Fair Value Through Other Comprehensive Income (FVTOCI)
 12 Months Ended
Dec. 31, 2024
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
  
   
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.