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Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2017

Text block1 [abstract]

Summary of Defined Benefit Plans Amounts Included in Consolidated Balance Sheets

The amounts included in the consolidated balance sheets arising from the Group’s obligation in respect of its defined benefit plans excluding those for executive managers were as follows:

		December 31
		2016				2017
		NT$				NT$				US$ (Note 4)
Present value of the defined benefit obligation		$	8,389,884			$	7,910,638			$	266,891
Fair value of plan assets			(4,417,367	)			(4,341,373	)			(146,470	)
Present value of unfunded defined benefit obligation			3,972,517				3,569,265				120,421
Recorded under other payables			(22,273	)			(24,638	)			(831	)
Recorded under other current assets			15,542				182,421				6,154
Net defined benefit liability		$	3,965,786			$	3,727,048			$	125,744

Summary of Movements in Net Defined Benefit Liability (Asset)

Movements in net defined benefit liability (asset) were as follows:

		Present value of the defined benefit obligation				Fair value of the plan assets				Net defined benefit liability (asset)
		NT$				NT$				NT$
Balance at January 1, 2015		$	7,674,293			$	(3,502,487	)		$	4,171,806
Service cost
Current service cost			335,655				-			$	335,655
Net interest expense (income)			183,889				(108,356	)			75,533
Recognized in profit or loss			519,544				(108,356	)			411,188
Remeasurement
Return on plan assets (excluding amounts included in net interest)			-				12,426				12,426
Actuarial loss arising from changes in financial assumptions			309,695				-				309,695
Actuarial gain arising from experience adjustments			(243,363	)			-				(243,363	)
Actuarial gain arising from changes in demographic assumptions			(15,847	)			-				(15,847	)
Recognized in other comprehensive income			50,485				12,426				62,911
Contributions from the employer			-				(611,581	)			(611,581	)
Benefits paid from the pension fund			(192,928	)			192,928				-
Benefits paid from the Group			(43,088	)			-				(43,088	)
Exchange differences on foreign plans			(34,630	)			43,341				8,711
Balance at December 31, 2015			7,973,676				(3,973,729	)			3,999,947
Service cost
Current service cost			329,838				-				329,838
Net interest expense (income)			167,111				(109,080	)			58,031
Recognized in profit or loss			496,949				(109,080	)			387,869
Remeasurement
Return on plan assets (excluding amounts included in net interest)			-				54,549				54,549
Actuarial loss arising from changes in financial assumptions			156,193				-				156,193
Actuarial loss arising from experience adjustments			200,723				-				200,723
Actuarial loss arising from changes in demographic assumptions			5,716				-				5,716
Recognized in other comprehensive income			362,632				54,549				417,181
Contributions from the employer			-				(807,232	)			(807,232	)
Benefits paid from the pension fund			(308,471	)			308,471				-
Benefits paid from the Group			(36,033	)			-				(36,033	)

(Continued)

		Present value of the defined benefit obligation				Fair value of the plan assets				Net defined benefit liability (asset)
		NT$				NT$				NT$
Liabilities assumed in a business combination		$	535			$	(535	)		$	-
Exchange differences on foreign plans			(99,404	)			110,189				10,785
Balance at December 31, 2016			8,389,884				(4,417,367	)			3,972,517
Service cost
Current service cost			278,412				-				278,412
Past service cost and gain on settlements			(68,979	)			-				(68,979	)
Net interest expense (income)			157,404				(103,741	)			53,663
Recognized in profit or loss			366,837				(103,741	)			263,096
Remeasurement
Return on plan assets (excluding amounts included in net interest)			-				52,124				52,124
Actuarial loss arising from changes in financial assumptions			56,860				-				56,860
Actuarial gain arising from experience adjustments			(315,090	)			-				(315,090	)

(Continued)

		Present value of the defined benefit obligation				Fair value of the plan assets				Net defined benefit liability (asset)
		NT$				NT$				NT$
Actuarial loss arising from changes in demographic assumptions		$	762			$	-			$	762
Recognized in other comprehensive income			(257,468	)			52,124				(205,344	)
Contributions from the employer			-				(484,790	)			(484,790	)
Benefits paid from the pension fund			(690,830	)			690,830				-
Benefits paid from the Group			(96,575	)			-				(96,575	)
Exchange differences on foreign plans			198,790				(78,429	)			120,361
Balance at December 31, 2017		$	7,910,638			$	(4,341,373	)		$	3,569,265

 (Concluded)

		Present value of the defined benefit obligation				Fair value of the plan assets				Net defined benefit liability (asset)
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Balance at January 1, 2017		$	283,060			$	(149,034	)		$	134,026
Service cost
Current service cost			9,393				-				9,393
Past service cost and gain on settlements			(2,328	)			-				(2,328	)
Net interest expense (income)			5,311				(3,500	)			1,811
Recognized in profit or loss			12,376				(3,500	)			8,876

(Continued)

		Present value of the defined benefit obligation				Fair value of the plan assets				Net defined benefit liability (asset)
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Remeasurement
Return on plan assets (excluding amounts included in net interest)		$	-			$	1,759			$	1,759
Actuarial loss arising from changes in financial assumptions			1,918				-				1,918
Actuarial gain arising from experience adjustments			(10,631	)			-				(10,631	)
Actuarial loss arising from changes in demographic assumptions			26				-				26
Recognized in other comprehensive income			(8,687	)			1,759				(6,928	)
Contributions from the employer			-				(16,356	)			(16,356	)
Benefits paid from the pension fund			(23,307	)			23,307				-
Benefits paid from the Group			(3,258	)			-				(3,258	)
Exchange differences on foreign plans			6,707				(2,646	)			4,061
Balance at December 31, 2017		$	266,891			$	(146,470	)		$	120,421

Summary of Fair Value of the Plan Assets by Major Categories

The fair value of the plan assets by major categories at each balance sheet date was as follows:

		December 31
		2016				2017
		NT$				NT$				US$ (Note 4)
Cash		$	2,232,367			$	2,317,764			$	78,197
Debt instruments			1,030,384				691,619				23,334
Equity instruments			1,071,777				1,254,109				42,311
Others			82,839				77,881				2,628
Total		$	4,417,367			$	4,341,373			$	146,470

Summary of Key Assumptions Used for the Actuarial Valuations

The present value of the defined benefit obligation and the related current service cost and past service cost were measured using the Projected Unit Credit Method. Except the pension plans for executive managers, the key assumptions used for the actuarial valuations were as follow:

			December 31
			2016				2017
Discount rates			0.06%-3.58%				0.06%-3.85%
Expected rates of salary increase			2.00%-4.42%				2.00%-4.42%

Summary of Sensitivity Analysis on Defined Obligations

The sensitivity analysis below has been determined based on reasonably possible changes of the respective assumptions occurring at each balance sheet date, while holding all other assumptions constant.

		December 31
		2016				2017
		NT$				NT$				US$ (Note 4)
Discount Rate
0.5% higher		$	(464,647	)		$	(455,158	)		$	(15,356	)
0.5% lower		$	508,862			$	461,891			$	15,583
Expected rates of salary increase
0.5% higher		$	500,051			$	453,792			$	15,310
0.5% lower		$	(452,956	)		$	(444,493	)		$	(14,996	)

Summary of Maturity Analysis of Undiscounted Pension Benefit

Maturity analysis of undiscounted pension benefit

		December 31
		2016				2017
		NT$				NT$				US$ (Note 4)
No later than 1 year		$	292,100			$	291,152			$	9,823
Later than 1 year and not later than 5 years			1,673,549				1,551,496				52,345
Later than 5 years			17,129,585				16,507,747				556,941
		$	19,095,234			$	18,350,395			$	619,109

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The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]]

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