v3.26.1
Financial Assets at Fair Value Through Other Comprehensive Income - (FVTOCI) (Tables)
12 Months Ended
Dec. 31, 2025
Text block [abstract]  
Summary of Financial Assets at Fair Value Through Other Comprehensive Income
    
December 31
 
    
2024
    
2025
 
    
NT$
    
NT$
    
US$ (Note 4)
 
Investments in equity instruments
   $ 12,933,733      $ 12,607,114      $ 401,885  
Investments in debt instruments
     1,025,760        1,008,140        32,137  
  
 
 
    
 
 
    
 
 
 
   $  13,959,493      $  13,615,254      $   434,022  
  
 
 
    
 
 
    
 
 
 
Summary of Investments in Equity Instruments at Fair Value Through Other Comprehensive Income
  a.
Investments in equity instruments

 
 
 
 
 
 
 
 
 
 
 
 
 
 
  
December 31
 
 
  
2024
 
  
2025
 
 
  
NT$
 
  
NT$
 
  
US$ (Note 4)
 
       
Unquoted ordinary shares
   $ 12,846,151      $ 12,546,772      $ 399,961  
Taiwan Innovation Board (TIB) quoted ordinary shares
     72,774        47,934        1,528  
Unquoted preferred shares
     14,808        12,408        396  
  
 
 
    
 
 
    
 
 
 
   $  12,933,733      $  12,607,114      $   401,885  
  
 
 
    
 
 
    
 
 
 
Summary of Investments in Debt Instruments at Fair Value Through Other Comprehensive Income
  b.
Investments in debt instruments

    
December 31
 
    
2024
    
2025
 
    
NT$
    
NT$
    
US$ (Note 4)
 
Unsecured cumulative subordinate corporate bonds
   $   1,025,760      $   1,008,140      $    32,137