
	December 31, 2020		December 31, 2021
	NT$		NT$
	(In Millions)		(In Millions)
Investments in debt instruments at FVTOCI
Corporate bonds	$	56,593.6	$	57,253.2
Agency bonds/Agency mortgage-backed securities		43,977.1		32,070.1
Government bonds		13,459.5		21,345.8
Asset-backed securities		8,368.3		8,660.4

		122,398.5		119,329.5

Investments in equity instruments at FVTOCI
Non-publicly traded equity investments		4,514.9		5,887.9
Publicly traded stocks		50.0		189.8


		4,564.9		6,077.7

	$	126,963.4	$	125,407.2


Current	$	122,448.5	$	119,519.3
Noncurrent		4,514.9		5,887.9


	$	126,963.4	$	125,407.2

These investments in equity instruments are held for medium to long-term purposes and therefore are accounted for as FVTOCI. For dividends recognized from these investments, please refer to consolidated statements of cash flows. All of the dividends are from investments held at the end of the reporting period.

For the years ended December 31, 2019, 2020 and 2021, as the Company adjusted its investment portfolio and the

non-publicly

traded investees were acquired, equity investments designated at FVTOCI were divested for NT$873.5 million, NT$0.01 million and NT$628.7 million, respectively. For the year ended December 31, 2019 and 2021, the related other equity-unrealized gain/loss on financial assets at FVTOCI of NT$156.8 million and NT$ 186.0 million were transferred to increase retained earnings, respectively. For the years ended December 31, 2020, the related other equity-unrealized gain/loss on financial assets at FVTOCI of NT$109.0 million was transferred to decrease retained earnings.

As of December 31, 2020 and 2021, the cumulative loss allowance for expected credit loss of NT$32.5 million and NT$33.2 million was recognized under investments in debt instruments at FVTOCI, respectively. Refer to Note 33 for information relating to the credit risk management and expected credit loss.