| 15. | Financial Liabilities at Fair Value Through Profit or Loss |
As of December 31, 2016 and 2017, the detail of financial liabilities at fair value through profit or loss is as follow:
| As of December 31, | ||||||||
| 2016 | 2017 | |||||||
| NT$ | NT$ | |||||||
|
Conversion option, redemption option and put option of convertible bonds upon initial recognition(Note 17) |
774,319 | 774,319 | ||||||
|
Valuation adjustments |
(411 | ) | 35,321 | |||||
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|
|
|
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| 773,908 | 809,640 | |||||||
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For the years ended December 31, 2015, 2016 and 2017, the Company recognized net losses of $703,368, gains of $1,025,012 and losses of $35,732 on financial liabilities at fair value through profit or loss, respectively.