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Retirement Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2023
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 |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Present value of funded defined benefit obligations |  | $ | 33,599 |  |  | $ | 30,313 |
Fair value of plan assets |  |  | (36,580 | ) |  |  | (34,178 | )
Funded status - surplus |  | $ | (2,981 | ) |  | $ | (3,865 | )
Net defined benefit liabilities |  | $ | 2,285 |  |  | $ | 2,098 |
Net defined benefit assets |  |  | (5,266 | ) |  |  | (5,963 | )
|  | $ | (2,981 | ) |  | $ | (3,865 | )
Movements in Defined Benefit Obligation and Fair Value of Plan Assets | Movements in the defined benefit obligations and the fair value of plan assets were as follows:
|  | Present Value of Funded Defined Benefit Obligations |  |  | Fair Value of Plan Assets |  |  | Net Defined Benefit Liabilities (Assets) |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  | (In Millions) |  |  |  |
Balance on January 1, 2021 |  | $ | 39,536 |  |  | $ | 39,494 |  |  | $ | 42 |
Current service cost |  |  | 1,253 |  |  |  | — |  |  |  | 1,253 |
Interest expense/interest income |  |  | 190 |  |  |  | 195 |  |  |  | (5 | )
Amounts recognized in profit or loss |  |  | 1,443 |  |  |  | 195 |  |  |  | 1,248 |
Remeasurement on the net defined benefit liability |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | — |  |  |  | 501 |  |  |  | (501 | )
Actuarial gain recognized from changes in demographic assumptions |  |  | (434 | ) |  |  | — |  |  |  | (434 | )
Actuarial loss recognized from experience adjustments |  |  | 545 |  |  |  | — |  |  |  | 545 |
Amounts recognized in other comprehensive income |  |  | 111 |  |  |  | 501 |  |  |  | (390 | )
Contributions from employer |  |  | — |  |  |  | 1,727 |  |  |  | (1,727 | )
Benefits paid |  |  | (5,312 | ) |  |  | (5,312 | ) |  |  | — |
Benefits paid directly by the Company |  |  | (276 | ) |  |  | — |  |  |  | (276 | )
Balance on December 31, 2021 |  |  | 35,502 |  |  |  | 36,605 |  |  |  | (1,103 | )
Current service cost |  |  | 1,085 |  |  |  | — |  |  |  | 1,085 |
Interest expense/interest income |  |  | 171 |  |  |  | 181 |  |  |  | (10 | )
Amounts recognized in profit or loss |  |  | 1,256 |  |  |  | 181 |  |  |  | 1,075 |
Remeasurement on the net defined benefit liability |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | — |  |  |  | 2,968 |  |  |  | (2,968 | )
Actuarial loss recognized from changes in demographic assumptions |  |  | 208 |  |  |  | — |  |  |  | 208 |
Actuarial loss recognized from experience adjustments |  |  | 1,606 |  |  |  | — |  |  |  | 1,606 |
Amounts recognized in other comprehensive income |  |  | 1,814 |  |  |  | 2,968 |  |  |  | (1,154 | )
Contributions from employer |  |  | — |  |  |  | 1,555 |  |  |  | (1,555 | )
Benefits paid |  |  | (4,729 | ) |  |  | (4,729 | ) |  |  | — |
Benefits paid directly by the Company |  |  | (244 | ) |  |  | — |  |  |  | (244 | )
Balance on December 31, 2022 |  |  | 33,599 |  |  |  | 36,580 |  |  |  | (2,981 | )
Current service cost |  |  | 1,006 |  |  |  | — |  |  |  | 1,006 |
Loss on settlements |  |  | 1 |  |  |  | — |  |  |  | 1 |
Interest expense/interest income |  |  | 403 |  |  |  | 452 |  |  |  | (49 | )
Amounts recognized in profit or loss |  |  | 1,410 |  |  |  | 452 |  |  |  | 958 |
Remeasurement on the net defined benefit liability |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | — |  |  |  | 309 |  |  |  | (309 | )
Actuarial gain recognized from changes in financial assumptions |  |  | (100 | ) |  |  | — |  |  |  | (100 | )
Actuarial loss recognized from experience adjustments |  |  | 252 |  |  |  | — |  |  |  | 252 |
Amounts recognized in other comprehensive income |  |  | 152 |  |  |  | 309 |  |  |  | (157 | )
Contributions from employer |  |  | — |  |  |  | 1,386 |  |  |  | (1,386 | )
Benefits paid |  |  | (4,549 | ) |  |  | (4,549 | ) |  |  | — |
Benefits paid directly by the Company |  |  | (299 | ) |  |  | — |  |  |  | (299 | )
Balance on December 31, 2023 |  | $ | 30,313 |  |  | $ | 34,178 |  |  | $ | (3,865 | )
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 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Operating costs |  | $ | 725 |  |  | $ | 565 |  |  | $ | 488 |
Marketing expenses |  |  | 367 |  |  |  | 360 |  |  |  | 334 |
General and administrative expenses |  |  | 80 |  |  |  | 86 |  |  |  | 78 |
Research and development expenses |  |  | 44 |  |  |  | 37 |  |  |  | 35 |
|  | $ | 1,216 |  |  | $ | 1,048 |  |  | $ | 935 |
Principal Assumptions Used for Actuarial Valuations | The principal assumptions used for the purpose of the actuarial valuations were as follows:
|  | Measurement Date
|  | December 31
|  | 2022 |  | 2023
Discount rates |  | 1.25% |  | 1.25%
Expected rates of salary increase |  | 1.00%-2.25% |  | 1.00%-2.25%
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 values of the defined benefit obligations would increase (decrease) as follows:
|  | December 31 |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Discount rates |  |  |  |  |  |
0.5% increase |  | $ | (996 | ) |  | $ | (880 | )
0.5% decrease |  | $ | 1,056 |  |  | $ | 932 |
Expected rates of salary increase |  |  |  |  |  |
0.5% increase |  | $ | 1,130 |  |  | $ | 1,000 |
0.5% decrease |  | $ | (1,075 | ) |  | $ | (953 | )
Summary of Sensitivity Analysis | There is no change in the methods and assumptions used in preparing the sensitivity analysis from the previous period.
|  | December 31 |
|  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
The expected contributions to the plan for the next year |  | $ | 1,542 |  |  | $ | 1,355 |
The average duration of the defined benefit obligations |  | 6.2-11 years |  |  | 6.1-10 years |
Maturity Analysis of Undiscounted Benefit Payments | As of December 31, 2023, the Company’s maturity analysis of the undiscounted benefit payments was as follows:
Year |  | Amount |
|  | NT$ |
|  | (In Millions) |
2024 |  | $ | 2,538 |
2025 |  |  | 5,863 |
2026 |  |  | 8,865 |
2027 |  |  | 10,051 |
2028 and thereafter |  |  | 34,869 |
|  | $ | 62,186 |

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- Definition The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 147 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_147_c&doctype=Standard -URIDate 2023-03-23 + Details
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