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Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2018

Text block [abstract]

Summary of Defined Benefit Plans Amounts Included in Consolidated Balance Sheets

4) 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
		2017				2018
		NT$				NT$				US$ (Note 4)
Present value of the defined benefit obligation		$	7,910,638			$	10,297,139			$	336,398
Fair value of the plan assets			(4,341,373	)			(5,492,123	)			(179,423	)
Present value of unfunded defined benefit obligation			3,569,265				4,805,016				156,975
Recorded under other payables			(24,638	)			(18,791	)			(614	)
Recorded under other current assets			182,421				11,910				389
Net defined benefit liability		$	3,727,048			$	4,798,135			$	156,750

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, 2016		$	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	)

		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	)
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
Service cost
Current service cost			224,126				-				224,126
Net interest expense (income)			178,779				(122,709	)			56,070
Recognized in profit or loss			402,905				(122,709	)			280,196
Remeasurement
Return on plan assets (excluding amounts included in net interest)			-				(16,589	)			(16,589	)
Actuarial gain arising from changes in financial assumptions			(8,643	)			-				(8,643	)
Actuarial loss arising from experience adjustments			302,499				-				302,499
Actuarial loss arising from changes in demographic assumptions			8,190				-				8,190
Actuarial loss arising from changes in other assumptions			22,723				-				22,723

		Present Value of the Defined Benefit Obligation				Fair Value of the Plan Assets				Net Defined Benefit Liability (Asset)
		NT$				NT$				NT$
Recognized in other comprehensive income		$	324,769			$	(16,589	)		$	308,180
Contributions from the employer			-				(364,237	)			(364,237	)
Benefits paid from the pension fund			(541,989	)			541,989				-
Benefits paid from the Group			(295,953	)			-				(295,953	)
Business combinations			2,522,805				(1,210,524	)			1,312,281
Exchange differences on foreign plans			(26,036	)			21,320				(4,716	)
Balance at December 31, 2018		$	10,297,139			$	(5,492,123	)		$	4,805,016

		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, 2018		$	258,433			$	(141,829	)		$	116,604
Service cost
Current service cost			7,322				-				7,322
Net interest expense (income)			5,841				(4,009	)			1,832
Recognized in profit or loss			13,163				(4,009	)			9,154
Remeasurement
Return on plan assets (excluding amounts included in net interest)			-				(542	)			(542	)
Actuarial gain arising from changes in financial assumptions			(282	)			-				(282	)
Actuarial loss arising from experience adjustments			9,882				-				9,882
Actuarial loss arising from changes in demographic assumptions			268				-				268
Actuarial loss arising from changes in other assumptions			742				-				742
Recognized in other comprehensive income			10,610				(542	)			10,068
Contributions from the employer			-				(11,899	)			(11,899	)
Benefits paid from the pension fund			(17,706	)			17,706				-
Benefits paid from the Group			(9,669	)			-				(9,669	)
Business combinations			82,418				(39,547	)			42,871
Exchange differences on foreign plans			(851	)			697				(154	)
Balance at December 31, 2018		$	336,398			$	(179,423	)		$	156,975

Summary of Fair Value of the Plan Assets by Major Categories

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

		December 31
		2017				2018
		NT$				NT$				US$ (Note 4)
Cash		$	2,317,764			$	2,340,903			$	76,475
Debt instruments			691,619				902,886				29,497
Equity instruments			1,254,109				2,164,895				70,725
Others			77,881				83,439				2,726
Total		$	4,341,373			$	5,492,123			$	179,423

Summary of Key Assumptions Used for the Actuarial Valuations

8) 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 follows:

				December 31
				2017		2018
Discount rates (%)				0.06-3.85		0.05-3.02
Expected rates of salary increase (%)				2.00-4.42		1.75-4.06

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
		2017				2018
		NT$				NT$				US$ (Note 4)
Discount Rate
0.5% higher		$	(455,158	)		$	(555,181	)		$	(18,137	)
0.5% lower		$	461,891			$	603,089			$	19,702
Expected rates of salary increase
0.5% higher		$	453,792			$	591,712			$	19,331
0.5% lower		$	(444,493	)		$	(547,522	)		$	(17,887	)

Summary of Maturity Analysis of Undiscounted Pension Benefit

9) Maturity analysis of undiscounted pension benefit

		December 31
		2017				2018
		NT$				NT$				US$ (Note 4)
No later than 1 year		$	291,152			$	368,592			$	12,042
Later than 1 year but not later than 5 years			1,551,496				1,886,738				61,638
Later than 5 years			16,507,747				13,322,695				435,240
		$	18,350,395			$	15,578,025			$	508,920

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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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The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]

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