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Financial assets at fair value through profit or loss (Tables) | 12 Months Ended
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Dec. 31, 2020
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Summary of Financial Assets at Fair Value Through Profit or Loss |
|  | December 31, 2019 |  |  | December 31, 2020 |
|  | NT$000 |  |  | NT$000 |
Current: |  |  |  |  |  |  |  |
Financial assets mandatorily measured at fair value through profit or loss |  |  |  |  |  |  |  |
Listed stocks |  |  | — |  |  |  | 46,512 |
Valuation adjustment |  |  | — |  |  |  | 6,608 |
|  |  | — |  |  |  | 53,120 |
Non-current: |  |  |  |  |  |  |  |
Financial assets mandatorily measured at fair value through profit or loss |  |  |  |  |  |  |  |
Foreign partnership interests |  |  | 10,940 |  |  |  | 10,940 |
Valuation adjustment |  |  | 98 |  |  |  | (572 | )
|  |  | 11,038 |  |  |  | 10,368 |
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:
|  | Year ended December 31, |
|  | 2018 |  |  | 2019 |  |  | 2020 |
|  | NT$000 |  |  | NT$000 |  |  | NT$000 |
Financial assets mandatorily measured at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |
Beneficiary certificates* |  |  | 1,396 |  |  |  | 1,750 |  |  |  | 18,077 |
Listed stocks |  |  | — |  |  |  | — |  |  |  | 6,608 |
Foreign partnership interests |  |  | 38 |  |  |  | (433 | ) |  |  | (670 | )
Derivative instruments |  |  | 51 |  |  |  | — |  |  |  | — |
|  |  | 1,485 |  |  |  | 1,317 |  |  |  | 24,015 |
| * | Beneficiary certificates represent money market funds the Company held during the reporting period. As of December 31, 2019 and 2020, 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.
| c) | Information relating to price risk of financial assets at FVTPL is provided in Note 42.

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