Financial assets at fair value through profit or loss

12 Months Ended

Dec. 31, 2021

Financial assets at fair value through profit or loss

7.	Financial assets at fair value through profit or loss


	December 31, 2020			December 31, 2021
	NT$000			NT$000
Current:
Financial assets mandatorily measured at fair value through profit or loss
Listed stocks		46,512			339,679
Valuation adjustment		6,608			20,281

		53,120			359,960

Non-current:
Financial assets mandatorily measured at fair value through profit or loss
Foreign partnership interests		10,940			—
Valuation adjustment		(572	)		—

		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,
	2019			2020			2021
	NT$000			NT$000			NT$000
Financial assets mandatorily measured at fair value through profit or loss
Beneficiary certificates*		1,750			18,077			2,530
Listed stocks		—			6,608			13,673
Foreign partnership interests		(433	)		(670	)		(941	)

		1,317			24,015			15,262

Beneficiary certificates represent money market funds the Company held during the reporting period. As of December 31, 2019, 2020 and 2021, 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 43.