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Financial assets at fair value through profit or loss | 12 Months Ended
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Dec. 31, 2022
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Financial assets at fair value through profit or loss | 7. Financial assets at fair value through profit or loss
|  | December 31, 2021 |  | December 31, 2022
|  | NT$000 |  | NT$000
Current: |  |  |  |
Financial assets mandatorily measured at fair value through profit or loss |  |  |  |
Listed stocks |  | 339,679 |  | 171,988
Valuation adjustment |  | 20,281 |  | (43,764)
|  | 359,960 |  | 128,224
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,
|  | 2020 |  | 2021 |  | 2022
|  | NT$000 |  | NT$000 |  | NT$000
Financial assets mandatorily measured at fair value through profit or loss |  |  |  |  |  |
Listed stocks |  | 6,608 |  | 13,673 |  | (75,211)
Beneficiary certificates* |  | 18,077 |  | 2,530 |  | 5,807
Foreign partnership interests |  | (670) |  | (941) |  | —
|  | 24,015 |  | 15,262 |  | (69,404)
* Beneficiary certificates represent money market funds the Company held during the reporting period. As of December 31, 2020, 2021 and 2022, 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) I nformation relating to price risk of financial assets at FVTPL is provided in Note 41 a).

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- Definition The disclosure of financial instruments measured at fair value through profit or loss. [Refer: At fair value [member]; Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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