XML 32 R14.htm IDEA: XBRL DOCUMENT v3.25.1
Financial assets at fair value through profit or loss
 12 Months Ended
Dec. 31, 2024
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, 2023

 

December 31, 2024

 

NT$000

 

NT$000

Current:

 

 

 

 

Financial assets mandatorily measured at fair value
  through profit or loss

 

 

 

 

Listed stocks

 

53,747

 

53,747

Valuation adjustment

 

(11,012)

 

15,223

 

42,735

 

68,970

 

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,

 

2022

 

2023

 

2024

 

NT$000

 

NT$000

 

NT$000

Financial assets mandatorily measured at fair value
  through profit or loss

 

 

 

 

 

 

Listed stocks

 

(75,211)

 

22,001

 

26,235

Beneficiary certificates*

 

5,807

 

17,253

 

21,866

 

(69,404)

 

39,254

 

48,101

* Beneficiary certificates represent money market funds the Company held during the reporting period. As of December 31, 2022, 2023 and 2024, 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 40 a).