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Non-current financial assets at fair value through profit or loss (Tables) | 12 Months Ended
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Dec. 31, 2019
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Summary of Non-current Financial Assets at Fair Value Through Profit or Loss |
|  | December 31, 2018 |  |  | December 31, 2019 |
|  | NT$000 |  |  | NT$000 |
Financial assets mandatorily measured at fair value through profit or loss |  |  |  |  |  |  |  |
Foreign partnership interests |  |  | 10,940 |  |  |  | 10,940 |
Valuation adjustment |  |  | 531 |  |  |  | 98 |
|  |  | 11,471 |  |  |  | 11,038 |
Summary of Amounts recognized in Profit or Loss in Relation to Financial Assets at Fair Value Through Profit or Loss |
| a) | Amounts recognized in profit or loss in relation to the financial assets at fair value through profit or loss are listed below:
|  | 2018 |  |  | 2019 |
|  | NT$000 |  |  | NT$000 |
Financial assets mandatorily measured at fair value through profit or loss |  |  |  |  |  |  |  |
Foreign partnership interests |  |  | 38 |  |  |  | (433 | )
Beneficiary certificates* |  |  | 1,396 |  |  |  | 1,750 |
Derivative instruments |  |  | 51 |  |  |  | — |
|  |  | 1,485 |  |  |  | 1,317 |
| * | Beneficiary certificates represent money market funds the Company held during the reporting period. As of December 31, 2018 and 2019, there were no beneficiary certificates classified as current financial assets at fair value through profit or loss (“FVTPL”).

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- Definition Disclosure of detailed information about Financial assets at fair value through profit or loss - non-current. + References No definition available. + Details
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- Definition Disclosure of Financial assets at fair value through profit or loss. + References No definition available. + Details
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