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Non-current financial assets at fair value through profit or loss
12 Months Ended
Dec. 31, 2019
Text block [abstract]  
Non-current financial assets at fair value through profit or loss
11.
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
 
  
 
 
   
 
 
 
 
 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”).
 
 b)
No financial assets at FVTPL were pledged to others.