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Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2020

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
		2019				2020
		NT$				NT$				US$ (Note 4)
Present value of the defined benefit obligation		$	10,668,574			$	12,159,145			$	433,018
Fair value of the plan assets			(5,742,178	)			(5,962,305	)			(212,333	)
Present value of unfunded defined benefit obligation			4,926,396				6,196,840				220,685
Recorded under other payables			(19,014	)			(102,367	)			(3,646	)
Recorded under other non-current assets			11,910				26,306				937
Net defined benefit liability		$	4,919,292			$	6,120,779			$	217,976

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, 2018		$	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) loss
Changes in financial assumptions			(8,643	)			-				(8,643	)
Experience adjustments			302,499				-				302,499
Changes in demographic assumptions			8,190				-				8,190
Changes in other assumptions			22,723				-				22,723
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				-
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
Service cost
Current service cost			211,226				-				211,226
Net interest expense (income)			151,635				(97,387	)			54,248
Recognized in profit or loss			362,861				(97,387	)			265,474
Remeasurement
Return on plan assets (excluding amounts included in net interest)			-				(104,516	)			(104,516	)
Actuarial (gain) loss
Changes in financial assumptions			398,732				-				398,732
Experience adjustments			70,374				-				70,374
Changes in demographic assumptions			(2,329	)			-				(2,329	)
Recognized in other comprehensive income			466,777				(104,516	)			362,261

(Continued)

		Present Value  of the Defined Benefit Obligation				Fair Value of the Plan Assets				Net Defined Benefit   Liability (Asset)
		NT$				NT$				NT$
Contributions from the employer		$	-			$	(514,617	)		$	(514,617	)
Benefits paid from
the pension fund			(393,897	)			393,897				-
the Group			(21,439	)			-				(21,439	)
Business combinations			62,857				(28,380	)			34,477
Exchange differences on foreign plans			(105,724	)			100,948				(4,776	)
Balance at December 31, 2019		$	10,668,574			$	(5,742,178	)		$	4,926,396
Service cost
Current service cost			193,693				-				193,693
Past service cost and gain on settlements			(25,891	)			-				(25,891	)
Net interest expense (income)			119,314				(81,114	)			38,200
Recognized in profit or loss			287,116				(81,114	)			206,002
Remeasurement
Return on plan assets (excluding amounts included in net interest)			-				(109,616	)			(109,616	)
Actuarial (gain) loss
Changes in financial assumptions			465,433				-				465,433
Experience adjustments			281,661				-				281,661
Changes in demographic assumptions			(36,627	)			-				(36,627	)
Recognized in other comprehensive income			710,467				(109,616	)			600,851
Contributions from the employer			-				(620,433	)			(620,433	)
Benefits paid from
the pension fund			(552,430	)			603,137				50,707
the Group			(14,520	)			-				(14,520	)
Assets extinguished on settlement			-				11,910				11,910
Business combinations			1,018,480				-				1,018,480
Exchange differences on foreign plans			41,458				(24,011	)			17,447
Balance at December 31, 2020		$	12,159,145			$	(5,962,305	)		$	6,196,840

		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, 2020		$	379,935			$	(204,493	)		$	175,442
Service cost
Current service cost			6,898				-				6,898

		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)
Past service cost and gain on settlements		$	(922	)		$	-			$	(922	)
Net interest expense (income)			4,249				(2,889	)			1,360
Recognized in profit or loss			10,225				(2,889	)			7,336
Remeasurement
Return on plan assets (excluding amounts included in net interest)			-				(3,904	)			(3,904	)
Actuarial (gain) loss
Changes in financial assumptions			16,575				-				16,575
Experience adjustments			10,031				-				10,031
Changes in demographic assumptions			(1,304	)			-				(1,304	)
Recognized in other comprehensive income			25,302				(3,904	)			21,398
Contributions from the employer			-				(22,095	)			(22,095	)
Benefits paid from
the pension fund			(19,673	)			21,479				1,806
the Group			(517	)			-				(517	)
Assets extinguished on settlement			-				424				424
Business combinations			36,270				-				36,270
Exchange differences on foreign plans			1,476				(855	)			621
Balance at December 31, 2020		$	433,018			$	(212,333	)		$	220,685

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
		2019				2020
		NT$				NT$				US$ (Note 4)
Cash		$	2,396,657			$	2,236,340			$	79,642
Equity instruments			2,315,637				2,459,708				87,596
Debt instruments			1,029,884				1,092,115				38,893
Others			-				174,142				6,202
Total		$	5,742,178			$	5,962,305			$	212,333

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 follow:

				December 31
				2019		2020
Discount rates (%)				0.08-2.85		0.00-2.77
Expected rates of salary increase (%)				1.00-4.01		1.00-4.06

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
		2019				2020
		NT$				NT$				US$ (Note 4)
Discount Rate
0.5% higher		$	(555,266	)		$	(617,803	)		$	(22,002	)
0.5% lower		$	601,616			$	600,451			$	21,384
Expected rates of salary increase
0.5% higher		$	591,915			$	611,217			$	21,767
0.5% lower		$	(545,528	)		$	(565,555	)		$	(20,141	)

Summary of Maturity Analysis of Undiscounted Pension Benefit

9) Maturity analysis of undiscounted pension benefit

		December 31
		2019				2020
		NT$				NT$				US$ (Note 4)
No later than 1 year		$	422,067			$	498,092			$	17,738
Later than 1 year but not later than 5 years			2,081,540				2,553,522				90,937
Later than 5 years			12,216,422				12,325,576				438,945
		$	14,720,029			$	15,377,190			$	547,620

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Disclosure of Defined Benefit Plan Actuarial Assumptions [text block]

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Summary of defined benefit amounts included in the Group statement of financial position.

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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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