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

12 Months Ended

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 Note 41 b).

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

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