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Retirement Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2019
Disclosure Of Retirement Benefit Plans [Abstract] |
Amounts Included in Consolidated Balance Sheets from Obligation in Respect of Defined Benefit Plans | The amounts included in the consolidated balance sheets arising from the Company’s obligation in respect of its defined benefit plans were as follows:
|  | December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Present value of funded defined benefit obligation |  | $ | 41,397 |  |  | $ | 41,197 |
Fair value of plan assets |  |  | (39,027 | ) |  |  | (39,820 | )
Funded status - deficit |  | $ | 2,370 |  |  | $ | 1,377 |
Net defined benefit liabilities |  | $ | 3,534 |  |  | $ | 3,505 |
Net defined benefit assets |  |  | (1,164 | ) |  |  | (2,128 | )
|  | $ | 2,370 |  |  | $ | 1,377 |
Movements in Defined Benefit Obligation and Fair Value of Plan Assets | Movements in the defined benefit obligation and the fair value of plan assets were as follows:
|  | Present Value of Funded Defined Benefit Obligation |  |  | Fair Value of Plan Assets |  |  | Net Defined Benefit Liabilities (Assets) |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |  |  |  |  |
Balance on January 1, 2017 |  | $ | 34,572 |  |  | $ | 33,954 |  |  | $ | 618 |
Current service cost |  |  | 2,918 |  |  |  | — |  |  |  | 2,918 |
Interest expense/interest income |  |  | 506 |  |  |  | 519 |  |  |  | (13 | )
Amounts recognized in profit or loss |  |  | 3,424 |  |  |  | 519 |  |  |  | 2,905 |
Remeasurement on the net defined benefit liability |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | — |  |  |  | (193 | ) |  |  | 193 |
Actuarial losses recognized from changes in demographic assumptions |  |  | 15 |  |  |  | — |  |  |  | 15 |
Actuarial losses recognized from experience adjustments |  |  | 1,816 |  |  |  | — |  |  |  | 1,816 |
Amounts recognized in other comprehensive income |  |  | 1,831 |  |  |  | (193 | ) |  |  | 2,024 |
Contributions from employer |  |  | — |  |  |  | 2,635 |  |  |  | (2,635 | )
Benefits paid |  |  | (1,943 | ) |  |  | (1,943 | ) |  |  | — |
Benefits paid directly by the Company |  |  | (221 | ) |  |  | — |  |  |  | (221 | )
Balance on December 31, 2017 |  |  | 37,663 |  |  |  | 34,972 |  |  |  | 2,691 |
Current service cost |  |  | 3,024 |  |  |  | — |  |  |  | 3,024 |
Interest expense/interest income |  |  | 550 |  |  |  | 544 |  |  |  | 6 |
Amounts recognized in profit or loss |  |  | 3,574 |  |  |  | 544 |  |  |  | 3,030 |
Remeasurement on the net defined benefit liability |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | — |  |  |  | 875 |  |  |  | (875 | )
Actuarial losses recognized from changes in demographic assumptions |  |  | 4 |  |  |  | — |  |  |  | 4 |
Actuarial losses recognized from changes in financial assumptions |  |  | 1,273 |  |  |  | — |  |  |  | 1,273 |
Actuarial losses recognized from experience adjustments |  |  | 813 |  |  |  | — |  |  |  | 813 |
Amounts recognized in other comprehensive income |  |  | 2,090 |  |  |  | 875 |  |  |  | 1,215 |
Contributions from employer |  |  | — |  |  |  | 4,374 |  |  |  | (4,374 | )
Benefits paid |  |  | (1,738 | ) |  |  | (1,738 | ) |  |  | — |
Benefits paid directly by the Company |  |  | (192 | ) |  |  | — |  |  |  | (192 | )
Balance on December 31, 2018 |  |  | 41,397 |  |  |  | 39,027 |  |  |  | 2,370 |
Current service cost |  |  | 2,927 |  |  |  | — |  |  |  | 2,927 |
Interest expense/interest income |  |  | 400 |  |  |  | 390 |  |  |  | 10 |
Amounts recognized in profit or loss |  |  | 3,327 |  |  |  | 390 |  |  |  | 2,937 |
Remeasurement on the net defined benefit liability |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | — |  |  |  | 1,338 |  |  |  | (1,338 | )
Actuarial losses recognized from changes in demographic assumptions |  |  | 6 |  |  |  | — |  |  |  | 6 |
Actuarial gains recognized from changes in financial assumptions |  |  | 647 |  |  |  | — |  |  |  | 647 |
Actuarial losses recognized from experience adjustments |  |  | (842 | ) |  |  | — |  |  |  | (842 | )
Amounts recognized in other comprehensive income |  |  | (189 | ) |  |  | 1,338 |  |  |  | (1,527 | )
Contributions from employer |  |  | — |  |  |  | 2,099 |  |  |  | (2,099 | )
Benefits paid |  |  | (3,034 | ) |  |  | (3,034 | ) |  |  | — |
Benefits paid directly by the Company |  |  | (304 | ) |  |  | — |  |  |  | (304 | )
Balance on December 31, 2019 |  | $ | 41,197 |  |  | $ | 39,820 |  |  | $ | 1,377 |
Pension Costs Recognized in Profit and Loss for Defined Benefit Plans | Relevant pension costs recognized in profit and loss for defined benefit plans were as follows:
|  | Year Ended December 31 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Operating costs |  | $ | 1,734 |  |  | $ | 1,796 |  |  | $ | 1,726 |
Marketing expenses |  |  | 847 |  |  |  | 886 |  |  |  | 866 |
General and administrative expenses |  |  | 156 |  |  |  | 164 |  |  |  | 164 |
Research and development expenses |  |  | 97 |  |  |  | 107 |  |  |  | 103 |
|  | $ | 2,834 |  |  | $ | 2,953 |  |  | $ | 2,859 |
Principal Assumptions Used for Actuarial Valuations | The principal assumptions used for the purpose of the actuarial valuations were as follows:
|  | Measurement Date |
|  | December 31 |
|  | 2018 |  |  | 2019 |
Discount rates |  | 1.00% |  |  | 0.75% |
Expected rates of salary increase |  | 1.20%-2.00% |  |  | 1.20%-2.00% |
Effect on Present Value of Defined Benefit Obligation Due to a Reasonably Possible Change of the Significant Actuarial Assumptions | If reasonably possible changes of the respective significant actuarial assumptions occur at the end of reporting periods, while holding all other assumptions constant, the present value of the defined benefit obligation would increase (decrease) as follows:
|  | December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Discount rates |  |  |  |  |  |  |  |
0.5% increase |  | $ | (1,258 | ) |  | $ | (1,275 | )
0.5% decrease |  | $ | 1,338 |  |  | $ | 1,356 |
Expected rates of salary increase |  |  |  |  |  |  |  |
0.5% increase |  | $ | 1,430 |  |  | $ | 1,448 |
0.5% decrease |  | $ | (1,356 | ) |  | $ | (1,374 | )
Summary of Sensitivity Analysis |
|  | December 31 |
|  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
The expected contributions to the plan for the next year |  | $ | 2,237 |  |  | $ | 2,076 |
The average duration of the defined benefit obligation |  | 6.5-12.1 years |  |  | 6.5-14 years |
Maturity Analysis of Undiscounted Benefit Payments | As of December 31, 2019, the Company’s maturity analysis of the undiscounted benefit payments was as follows:
Year |  | Amount |
|  | NT$ |
|  | (In Millions) |
2020 |  | $ | 2,956 |
2021 |  |  | 7,261 |
2022 |  |  | 11,007 |
2023 |  |  | 12,756 |
2024 and thereafter |  |  | 42,686 |
|  | $ | 76,666 |

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