Financial assets at fair value through profit or loss

12 Months Ended

Dec. 31, 2020

Financial assets at fair value through profit or loss

7.	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

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”).

No financial assets at FVTPL were pledged to others.

Information relating to price risk of financial assets at FVTPL is provided in Note 42.