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Non-current financial assets at fair value through other comprehensive income

12 Months Ended

Dec. 31, 2022

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Non-current financial assets at fair value through other comprehensive income

11.Non-current financial assets at fair value through other comprehensive income

		December 31, 2021		December 31, 2022
		NT$000		NT$000
Designation of equity instruments
Foreign unlisted stocks		38,534		38,534
Valuation adjustment		345,987		299,568
		384,521		338,102

a)Based on the Group’s business model, the foreign unlisted stocks held for strategic investments were elected to classify as Financial assets at fair value through other comprehensive income. As of December 31, 2021 and 2022, the fair value of aforementioned investments is the carrying amount at the end of each reporting period.

b)Amounts recognized in other comprehensive income in relation to the financial assets at fair value through other comprehensive income are listed below:

		Year ended December 31,
		2020		2021		2022
		NT$000		NT$000		NT$000
Financial assets at fair value through other comprehensive income
Foreign unlisted stocks		140,199		122,514		(46,419)

c)No financial assets at fair value through other comprehensive income were pledged to others.

d)Information about fair value measurement is provided in Note 41 b).

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The disclosure of financial assets at fair value through other comprehensive income.

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