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Financial assets at fair value through profit or loss (Tables)

12 Months Ended

Dec. 31, 2022

Text block [abstract]

Summary of 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

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,
		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)

Information relating to price risk of financial assets at FVTPL is provided in Note 41 a).