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Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2021

Text block [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
		2020				2021
		NT$				NT$				US$ (Note 4)
Present value of the defined benefit obligation		$	12,159,145			$	11,424,860			$	411,855
Fair value of the plan assets			(5,962,305	)			(5,863,264	)			(211,365	)
Present value of unfunded defined benefit obligation			6,196,840				5,561,596				200,490
Recorded under other payables			(102,367	)			(67,524	)			(2,434	)
Recorded under other non-current assets			26,306				—				—
Net defined benefit liabilities		$	6,120,779			$	5,494,072			$	198,056

Summary of Movements in Net Defined Benefit Liability (Asset)

Movements in net defined benefit liabilities were as follows:

		Present Value of the Defined Benefit Obligation				Fair Value of the Plan Assets				Net Defined Benefit Liabilities (Assets)
		NT$				NT$				NT$
Balance at January 1, 2019		$	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
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

		Present Value of the Defined Benefit Obligation				Fair Value of the Plan Assets				Net Defined Benefit Liabilities (Assets)
		NT$				NT$				NT$
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
Service cost
Current service cost			173,307				—				173,307
Past service cost and gain on settlements			(10,284	)			—				(10,284	)
Net interest expense (income)			78,501				(59,761	)			18,740
Recognized in profit or loss			241,524				(59,761	)			181,763
Remeasurement
Return on plan assets (excluding amounts included in net interest)			—				(42,636	)			(42,636	)
Actuarial (gain) loss
Changes in financial assumptions			(418,542	)			—				(418,542	)
Experience adjustments			242,896				—				242,896
Changes in demographic assumptions			160,156				—				160,156
Recognized in other comprehensive income			(15,490	)			(42,636	)			(58,126	)
Contributions from the employer			—				(542,584	)			(542,584	)
Benefits paid from
the pension fund			(556,419	)			562,442				6,023
the Group			(80,603	)			—				(80,603	)
Business combinations			46,291				—				46,291
Exchange differences on foreign plans			(369,588	)			181,580				(188,008	)
Balance at December 31, 2021		$	11,424,860			$	(5,863,264	)		$	5,561,596

		Present Value of the Defined Benefit Obligation				Fair Value of the Plan Assets				Net Defined Benefit Liabilities (Assets)
		US$ (Note 4)				US$ (Note 4)				US$ (Note 4)
Balance at January 1, 2021		$	438,325			$	(214,935	)		$	223,390
Service cost
Current service cost			6,248				—				6,248
Past service cost and gain on settlements			(371	)			—				(371	)
Net interest expense (income)			2,830				(2,154	)			676
Recognized in profit or loss			8,707				(2,154	)			6,553
Remeasurement
Return on plan assets (excluding amounts included in net interest)			—				(1,537	)			(1,537	)
Actuarial (gain) loss
Changes in financial assumptions			(15,088	)			—				(15,088	)
Experience adjustments			8,756				—				8,756
Changes in demographic assumptions			5,773				—				5,773
Recognized in other comprehensive income			(559	)			(1,537	)			(2,096	)
Contributions from the employer			—				(19,560	)			(19,560	)
Benefits paid from
the pension fund			(20,058	)			20,275				217
the Group			(2,906	)			—				(2,906	)
Business combinations			1,669				—				1,669
Exchange differences on foreign plans			(13,323	)			6,546				(6,777	)
Balance at December 31, 2021		$	411,855			$	(211,365	)		$	200,490

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
		2020				2021
		NT$				NT$				US$ (Note 4)
Cash		$	2,236,340			$	2,267,223			$	81,731
Equity instruments			2,459,708				2,334,180				84,145
Debt instruments			1,092,115				1,039,412				37,470
Others			174,142				222,449				8,019
Total		$	5,962,305			$	5,863,264			$	211,365

Summary of Key Assumptions Used for the Actuarial Valuations

Except the pension plans for executive managers, the key assumptions used for the actuarial valuations were as follow:

		December 31
		2020				2021
Discount rates (%)			0.00-2.77				0.05-3.31
Expected rates of salary increase (%)			1.00-4.06				1.00-4.02

Summary of Sensitivity Analysis on Defined Obligations

		December 31
		2020				2021
		NT$				NT$				US$ (Note 4)
Discount rate
0.5% higher		$	(617,803	)		$	(548,265	)		$	(19,764	)
0.5% lower		$	600,451			$	593,980			$	21,412
Expected rates of salary increase
0.5% higher		$	611,217			$	538,689			$	19,419
0.5% lower		$	(565,555	)		$	(503,700	)		$	(18,158	)

Summary of Maturity Analysis of Undiscounted Pension Benefit

Maturity analysis of undiscounted pension benefit

		December 31
		2020				2021
		NT$				NT$				US$ (Note 4)
No later than 1 year		$	498,092			$	561,812			$	20,253
Later than 1 year but not later than 5 years			2,553,522				2,593,560				93,495
Later than 5 years			12,325,576				12,600,192				454,225
		$	15,377,190			$	15,755,564			$	567,973

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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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