Reconciliations for fair value measurement in Level 3 fair value hierarchy were as follows:
Available-for-sale financial assets | ||||||||||||||||||||
Common stock | Funds | Preferred stock | Total | |||||||||||||||||
NT$ | NT$ | NT$ | NT$ | |||||||||||||||||
(In Thousands) | (In Thousands) | (In Thousands) | (In Thousands) | |||||||||||||||||
As of January 1, 2016 |
$ | 7,138,180 | $ | 782,409 | $ | 1,166,256 | $ | 9,086,845 | ||||||||||||
Recognized in profit (loss) |
(157,547 | ) | (13,152 | ) | (160,081 | ) | (330,780 | ) | ||||||||||||
Recognized in other comprehensive income (loss) |
517,475 | 22,651 | (5,691 | ) | 534,435 | |||||||||||||||
Acquisition |
20,702 | 180,022 | 121,453 | 322,177 | ||||||||||||||||
Disposal |
(34,732 | ) | (20,945 | ) | — | (55,677 | ) | |||||||||||||
Transfer to Level 3 |
211,217 | — | 95,030 | 306,247 | ||||||||||||||||
Exchange effect |
(7,543 | ) | (8,689 | ) | (13,378 | ) | (29,610 | ) | ||||||||||||
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As of December 31, 2016 |
$ | 7,687,752 | $ | 942,296 | $ | 1,203,589 | $ | 9,833,637 | ||||||||||||
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Financial assets at fair value through profit or loss |
Available-for-sale financial assets | |||||||||||||||||||
Option | Common stock | Funds | Preferred stock | Total | ||||||||||||||||
NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||
(In Thousands) | (In Thousands) | (In Thousands) | (In Thousands) | (In Thousands) | ||||||||||||||||
As of January 1, 2017 |
$ | — | $ | 7,687,752 | $ | 942,296 | $ | 1,203,589 | $ | 9,833,637 | ||||||||||
Recognized in profit (loss) |
31,605 | (240,037 | ) | (64,515 | ) | (14,364 | ) | (318,916 | ) | |||||||||||
Recognized in other comprehensive income (loss) |
— | (551,004 | ) | 26,269 | (32,081 | ) | (556,816 | ) | ||||||||||||
Acquisition |
— | 170,457 | 266,992 | 429,627 | 867,076 | |||||||||||||||
Disposal |
— | (244,970 | ) | — | — | (244,970 | ) | |||||||||||||
Return of Capital |
— | — | (6,369 | ) | — | (6,369 | ) | |||||||||||||
Transfer to Level 3 |
— | 87,830 | — | 342,832 | 430,662 | |||||||||||||||
Transfer out of Level 3 |
— | (181,637 | ) | — | — | (181,637 | ) | |||||||||||||
Exchange effect |
— | (34,072 | ) | (47,264 | ) | (64,193 | ) | (145,529 | ) | |||||||||||
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As of December 31, 2017 |
$ | 31,605 | $ | 6,694,319 | $ | 1,117,409 | $ | 1,865,410 | $ | 9,677,138 | ||||||||||
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