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Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2022

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
		2021				2022
		NT$				NT$				US$ (Note 4)
Present value of the defined benefit obligation		$	11,424,860			$	10,261,997			$	333,941
Fair value of the plan assets			(5,863,264	)			(6,477,877	)			(210,800	)
Present value of unfunded defined benefit obligation			5,561,596				3,784,120				123,141
Recorded under other payables			(67,524	)			(88,983	)			(2,896	)
Recorded under other non-current assets			—				248,843				8,098
Net defined benefit liabilities		$	5,494,072			$	3,943,980			$	128,343

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, 2020		$	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 Liabilities (Assets)
		NT$				NT$				NT$
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
Service cost
Current service cost			141,458				—				141,458
Past service cost and gain on settlements			(100	)			—				(100	)
Net interest expense (income)			118,489				(79,441	)			39,048
Recognized in profit or loss			259,847				(79,441	)			180,406
Remeasurement
Return on plan assets (excluding amounts included in net interest)			—				(324,510	)			(324,510	)
Actuarial (gain) loss
Changes in financial assumptions			(1,053,680	)			—				(1,053,680	)
Experience adjustments			217,658				—				217,658
Changes in demographic assumptions			(507	)			—				(507	)
Recognized in other comprehensive income			(836,529	)			(324,510	)			(1,161,039	)
Contributions from the employer			—				(736,508	)			(736,508	)
Benefits paid from
the pension fund			(571,930	)			571,930				—
the Group			(115,695	)			—				(115,695	)
Assets extinguished on settlement			(2,920	)			—				(2,920	)
Exchange differences on foreign plans			104,364				(46,084	)			58,280
Balance at December 31, 2022		$	10,261,997			$	(6,477,877	)		$	3,784,120

		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, 2022		$	371,782			$	(190,799	)		$	180,983
Service cost
Current service cost			4,603				—				4,603
Past service cost and gain on settlements			(3	)			—				(3	)
Net interest expense (income)			3,856				(2,585	)			1,271
Recognized in profit or loss			8,456				(2,585	)			5,871
Remeasurement
Return on plan assets (excluding amounts included in net interest)			—				(10,560	)			(10,560	)
Actuarial (gain) loss
Changes in financial assumptions			(34,288	)			—				(34,288	)
Experience adjustments			7,083				—				7,083
Changes in demographic assumptions			(17	)			—				(17	)
Recognized in other comprehensive income			(27,222	)			(10,560	)			(37,782	)
Contributions from the employer			—				(23,967	)			(23,967	)
Benefits paid from
the pension fund			(18,611	)			18,611				—
the Group			(3,765	)			—				(3,765	)
Assets extinguished on settlement			(95	)			—				(95	)
Exchange differences on foreign plans			3,396				(1,500	)			1,896
Balance at December 31, 2022		$	333,941			$	(210,800	)		$	123,141

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
		2021				2022
		NT$				NT$				US$ (Note 4)
Cash		$	2,267,223			$	2,351,189			$	76,511
Equity instruments			2,334,180				2,839,966				92,417
Debt instruments			1,039,412				1,079,917				35,142
Others			222,449				206,805				6,730
Total		$	5,863,264			$	6,477,877			$	210,800

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
		2021				2022
Discount rates (%)			0.05-3.31			0.05-5.63
Expected rates of salary increase (%)			1.00-4.02			1.00-3.96

Summary of Sensitivity Analysis on Defined Obligations

		December 31
		2021				2022
		NT$				NT$				US$ (Note 4)
Discount rate
0.5% higher		$	(548,265	)		$	(437,529	)		$	(14,238	)
0.5% lower		$	593,980			$	472,595			$	15,379
Expected rates of salary increase
0.5% higher		$	538,689			$	444,815			$	14,475
0.5% lower		$	(503,700	)		$	(416,488	)		$	(13,553	)

Summary of Maturity Analysis of Undiscounted Pension Benefit

Maturity analysis of undiscounted pension benefit

		December 31
		2021				2022
		NT$				NT$				US$ (Note 4)
No later than 1 year		$	561,812			$	646,243			$	21,030
Later than 1 year but not later than 5 years			2,593,560				2,760,990				89,847
Later than 5 years			12,600,192				9,930,085				323,140
		$	15,755,564			$	13,337,318			$	434,017

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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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