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Investments Accounted for Using Equity Method | 12 Months Ended
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Dec. 31, 2024
Texts Block [Abstract] |
Investments Accounted for Using Equity Method |
14. | INVESTMENTS ACCOUNTED FOR USING EQUITY METHOD
Associates consisted of the following:
|  |  |  | Place of |  |  | Carrying Amount |  |  | % of Ownership and Voting Rights Held by the Company |
Name of Associate |  | Principal Activities |  | Incorporation and Operation |  |  | December 31, 2023 |  |  | December 31, 2024 |  |  | December 31, 2023 |  |  | December 31, 2024 |
|  |  |  |  |  |  | NT$ |  |  | NT$ |  |  |  |  |  |  |
|  |  |  |  |  |  | (In Millions) |  |  | (In Millions) |  |  |  |  |  |  |
Vanguard International Semiconductor Corporation (VIS) |  | Manufacturing, sales, packaging, testing and computer-aided design of integrated circuits and other semiconductor devices and the manufacturing and design service of masks |  |  | Hsinchu, Taiwan |  |  | $ | 13,496.0 |  |  | $ | 18,212.9 |  |  |  | 28% |  |  |  | 28% |
Systems on Silicon Manufacturing Company Pte Ltd. (SSMC) |  | Manufacturing and sales of integrated circuits and other semiconductor devices |  |  | Singapore |  |  |  | 9,728.8 |  |  |  | 11,387.2 |  |  |  | 39% |  |  |  | 39% |
Xintec Inc. (Xintec) |  | Wafer level chip size packaging and wafer level post passivation interconnection service |  |  | Taoyuan, Taiwan |  |  |  | 3,734.3 |  |  |  | 4,189.6 |  |  |  | 41% |  |  |  | 41% |
Global Unichip Corporation (GUC) |  | Researching, developing, manufacturing, testing and marketing of integrated circuits |  |  | Hsinchu, Taiwan |  |  |  | 2,482.9 |  |  |  | 3,458.1 |  |  |  | 35% |  |  |  | 35% |
|  |  |  |  |  |  |  | $ | 29,442.0 |  |  | $ | 37,247.8 |  |  |  |  |  |  |  |  |
The Company increased its investment in VIS for the amount of NT$3,738.8 million in 2024. As of December 31, 2023 and 2024, no investments in associates are individually material to the Company. Please refer to the consolidated statements of profit or loss and other comprehensive income for recognition of share of both profit (loss) and other comprehensive income (loss) of associates that are not individually material. The market prices of the associates’ ownership held by the Company in publicly traded stocks calculated by the closing price are summarized as follows. The closing price represents the quoted price in active markets, the level 1 fair value measurement.
|  | December 31, 2023 |  | December 31, 2024
|  |  |  | NT$ |  |  |  |  |  |  | NT$ |  |  |
Name of Associate |  |  |  | (In Millions) |  |  |  |  |  |  | (In Millions) |  |  |
GUC |  |  |  | $ | 81,236.9 |  |  |  |  |  |  | $ | 63,495.5 |  |  |
VIS |  |  |  | $ | 37,834.2 |  |  |  |  |  |  | $ | 50,620.3 |  |  |
Xintec |  |  |  | $ | 14,188.4 |  |  |  |  |  |  | $ | 22,033.8 |  |  |

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- Definition The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
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