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Non-current financial assets at fair value through other comprehensive income | 12 Months Ended
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Dec. 31, 2023
Non-current financial assets at fair value through other comprehensive income [abstract] |
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, 2022 |  | December 31, 2023
|  | NT$000 |  | NT$000
Designation of equity instruments |  |  |  |
Foreign unlisted stocks |  | 38,534 |  | 38,534
Valuation adjustment |  | 299,568 |  | 81,783
|  | 338,102 |  | 120,317
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, 2022 and 2023, 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,
|  | 2021 |  | 2022 |  | 2023
|  | NT$000 |  | NT$000 |  | NT$000
Financial assets at fair value through other comprehensive income |  |  |  |  |  |
Foreign unlisted stocks |  | 122,514 |  | (46,419) |  | (217,785)
c) No financial assets at fair value through other comprehensive income were pledged to others. d) In April 2023, the Company acquired 1,000 thousand ordinary shares of Daypower Energy Co., Ltd. (“Daypower Energy”) in the amount of NT$12,500 thousand, representing 10% of shareholding and was recorded as financial assets at fair value through other comprehensive income. Subsequently, in August 2023, the Company participated in the re-election of the directors of Daypower Energy and obtained significant influence by holding one seat in Daypower Energy’s Board of Directors. As a result, the Company reclassified the investment as investment accounted for using equity method from financial assets at fair value through other comprehensive income. Information related to Daypower Energy investment is provided in Note 12. e) Information about fair value measurement is provided in N ote 41 b).

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