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Financial assets at fair value through profit or loss
 12 Months Ended
Dec. 31, 2023
Financial assets at fair value through profit or loss [abstract]  
Financial assets at fair value through profit or loss
7.
Financial assets at fair value through profit or loss

 

December 31, 2022

 

December 31, 2023

 

NT$000

 

NT$000

Current:

 

 

 

 

Financial assets mandatorily measured at fair value
  through profit or loss

 

 

 

 

Listed stocks

 

171,988

 

53,747

Valuation adjustment

 

(43,764)

 

(11,012)

 

128,224

 

42,735

 

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,

 

2021

 

2022

 

2023

 

NT$000

 

NT$000

 

NT$000

Financial assets mandatorily measured at fair value
  through profit or loss

 

 

 

 

 

 

Listed stocks

 

13,673

 

(75,211)

 

22,001

Beneficiary certificates*

 

2,530

 

5,807

 

17,253

Foreign partnership interests

 

(941)

 

—

 

—

 

15,262

 

(69,404)

 

39,254

* Beneficiary certificates represent money market funds the Company held during the reporting period. As of December 31, 2021, 2022 and 2023, 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).