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Retirement Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2024
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 |
|  | 2023 (Retrospectively Adjusted) |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Present value of the defined benefit obligation |  | $ | 10,201,794 |  |  | $ | 10,123,897 |  |  | $ | 308,749 |
Fair value of the plan assets |  |  | (6,617,058 | ) |  |  | (7,254,310 | ) |  |  | (221,235 | )
Net defined benefit liabilities |  |  | 3,584,736 |  |  |  | 2,869,587 |  |  |  | 87,514 |
Recorded under other payables |  |  | (20,281 | ) |  |  | (18,622 | ) |  |  | (568 | )
Recorded under other non-current assets |  |  | 181,844 |  |  |  | 164,176 |  |  |  | 5,007 |
Recorded under net defined benefit liabilities |  | $ | 3,746,299 |  |  | $ | 3,015,141 |  |  | $ | 91,953 |
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, 2022 |  | $ | 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 | )
|  | Present Value of the Defined Benefit Obligation |  |  | Fair Value of the Plan Assets |  |  | Net Defined Benefit Liabilities (Assets) |
|  | NT$ |  |  | NT$ |  |  | NT$ |
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 |
Service cost |  |  |  |  |  |  |  |  |  |  |  |
Current service cost |  |  | 126,956 |  |  |  | - |  |  |  | 126,956 |
Past service cost and loss on settlements |  |  | 1,194 |  |  |  | - |  |  |  | 1,194 |
Net interest expense (income) |  |  | 236,102 |  |  |  | (173,994 | ) |  |  | 62,108 |
Other termination benefit cost |  |  | 7,822 |  |  |  | - |  |  |  | 7,822 |
Recognized in profit or loss |  |  | 372,074 |  |  |  | (173,994 | ) |  |  | 198,080 |
Remeasurement |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | - |  |  |  | (9,327 | ) |  |  | (9,327 | )
Actuarial (gain) loss |  |  |  |  |  |  |  |  |  |  |  |
Changes in financial assumptions |  |  | 391,077 |  |  |  | - |  |  |  | 391,077 |
Experience adjustments |  |  | (309,843 | ) |  |  | - |  |  |  | (309,843 | )
Changes in demographic assumptions |  |  | (6,476 | ) |  |  | - |  |  |  | (6,476 | )
Recognized in other comprehensive income |  |  | 74,758 |  |  |  | (9,327 | ) |  |  | 65,431 |
Contributions from the employer |  |  | - |  |  |  | (597,870 | ) |  |  | (597,870 | )
Benefits paid from |  |  |  |  |  |  |  |  |  |  |  |
the pension fund |  |  | (615,377 | ) |  |  | 609,975 |  |  |  | (5,402 | )
the Group |  |  | (79,659 | ) |  |  | - |  |  |  | (79,659 | )
Liabilities extinguished on settlement |  |  | (2,830 | ) |  |  | - |  |  |  | (2,830 | )
Liabilities assumed in a business combination (Note 29) |  |  | 204,975 |  |  |  | - |  |  |  | 204,975 |
Exchange differences on foreign plans |  |  | (14,144 | ) |  |  | 32,035 |  |  |  | 17,891 |
Balance at December 31, 2023 (Retrospectively Adjusted) |  |  | 10,201,794 |  |  |  | (6,617,058 | ) |  |  | 3,584,736 |
Service cost |  |  |  |  |  |  |  |  |  |  |  |
Current service cost |  |  | 139,168 |  |  |  | - |  |  |  | 139,168 |
Past service cost and gain on settlements |  |  | 274 |  |  |  | - |  |  |  | 274 |
Net interest expense (income) |  |  | 205,562 |  |  |  | (144,003 | ) |  |  | 61,559 |
Recognized in profit or loss |  |  | 345,004 |  |  |  | (144,003 | ) |  |  | 201,001 |
Remeasurement |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | - |  |  |  | (437,258 | ) |  |  | (437,258 | )
Actuarial (gain) loss |  |  |  |  |  |  |  |  |  |  |  |
Changes in financial assumptions |  |  | (46,189 | ) |  |  | - |  |  |  | (46,189 | )
|  | Present Value of the Defined Benefit Obligation |  |  | Fair Value of the Plan Assets |  |  | Net Defined Benefit Liabilities (Assets) |
|  | NT$ |  |  | NT$ |  |  | NT$ |
Experience adjustments |  | $ | 249,911 |  |  | $ | - |  |  | $ | 249,911 |
Changes in demographic assumptions |  |  | (16,009 | ) |  |  | - |  |  |  | (16,009 | )
Recognized in other comprehensive income |  |  | 187,713 |  |  |  | (437,258 | ) |  |  | (249,545 | )
Contributions from the employer |  |  | - |  |  |  | (646,687 | ) |  |  | (646,687 | )
Benefits paid from |  |  |  |  |  |  |  |  |  |  |  |
the pension fund |  |  | (539,124 | ) |  |  | 539,124 |  |  |  | - |
the Group |  |  | (124,601 | ) |  |  | - |  |  |  | (124,601 | )
Liabilities extinguished on settlement |  |  | (5,836 | ) |  |  | 566 |  |  |  | (5,270 | )
Liabilities assumed in a business combination (Note 29) |  |  | 158,053 |  |  |  | - |  |  |  | 158,053 |
Exchange differences on foreign plans |  |  | (99,106 | ) |  |  | 51,006 |  |  |  | (48,100 | )
Balance at December 31, 2024 |  | $ | 10,123,897 |  |  | $ | (7,254,310 | ) |  | $ | 2,869,587 |
|  | 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 December 31, 2023 (Retrospectively Adjusted) |  | $ | 311,125 |  |  | $ | (201,801 | ) |  | $ | 109,324 |
Service cost |  |  |  |  |  |  |  |  |  |  |  |
Current service cost |  |  | 4,245 |  |  |  | - |  |  |  | 4,245 |
Past service cost and gain on settlements |  |  | 8 |  |  |  | - |  |  |  | 8 |
Net interest expense (income) |  |  | 6,269 |  |  |  | (4,392 | ) |  |  | 1,877 |
Recognized in profit or loss |  |  | 10,522 |  |  |  | (4,392 | ) |  |  | 6,130 |
Remeasurement |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest) |  |  | - |  |  |  | (13,335 | ) |  |  | (13,335 | )
Actuarial (gain) loss |  |  |  |  |  |  |  |  |  |  |  |
Changes in financial assumptions |  |  | (1,409 | ) |  |  | - |  |  |  | (1,409 | )
Experience adjustments |  |  | 7,622 |  |  |  | - |  |  |  | 7,622 |
Changes in demographic assumptions |  |  | (488 | ) |  |  | - |  |  |  | (488 | )
Recognized in other comprehensive income |  |  | 5,725 |  |  |  | (13,335 | ) |  |  | (7,610 | )
Contributions from the employer |  |  | - |  |  |  | (19,722 | ) |  |  | (19,722 | )
Benefits paid from |  |  |  |  |  |  |  |  |  |  |  |
the pension fund |  |  | (16,442 | ) |  |  | 16,442 |  |  |  | - |
the Group |  |  | (3,800 | ) |  |  | - |  |  |  | (3,800 | )
|  | 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) |
Liabilities extinguished on settlement |  | $ | (178 | ) |  | $ | 17 |  |  | $ | (161 | )
Liabilities assumed in a business combination (Note 29) |  |  | 4,820 |  |  |  | - |  |  |  | 4,820 |
Exchange differences on foreign plans |  |  | (3,023 | ) |  |  | 1,556 |  |  |  | (1,467 | )
Balance at December 31, 2024 |  | $ | 308,749 |  |  | $ | (221,235 | ) |  | $ | 87,514 |
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 |
|  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Cash |  | $ | 2,373,133 |  |  | $ | 2,394,070 |  |  | $ | 73,012 |
Equity instruments |  |  | 2,872,293 |  |  |  | 3,305,989 |  |  |  | 100,823 |
Debt instruments |  |  | 1,117,087 |  |  |  | 1,246,361 |  |  |  | 38,010 |
Others |  |  | 254,545 |  |  |  | 307,890 |  |  |  | 9,390 |
Total |  | $ | 6,617,058 |  |  | $ | 7,254,310 |  |  | $ | 221,235 |
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 |
|  | 2023 |  |  | 2024 |
Discount rates (%) |  |  | 0.16-4.91 |  |  |  | 0.81-6.50 |
Expected rates of salary increase (%) |  |  | 1.00-4.06 |  |  |  | 1.00-5.00 |
Summary of Sensitivity Analysis on Defined Obligations |
|  | December 31 |
|  | 2023 (Retrospectively Adjusted) |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Discount rate |  |  |  |  |  |  |  |  |  |  |  |
0.5% higher |  | $ | (432,421 | ) |  | $ | (641,795 | ) |  | $ | (19,573 | )
0.5% lower |  | $ | 467,308 |  |  | $ | 687,690 |  |  | $ | 20,973 |
Expected rates of salary increase |  |  |  |  |  |  |  |  |  |  |  |
0.5% higher |  | $ | 425,080 |  |  | $ | 646,395 |  |  | $ | 19,713 |
0.5% lower |  | $ | (397,988 | ) |  | $ | (607,402 | ) |  | $ | (18,524 | )
Summary of Maturity Analysis of Undiscounted Pension Benefit |
| 9) | Maturity analysis of undiscounted pension benefit
|  | December 31 |
|  | 2023 (Retrospectively Adjusted) |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
No later than 1 year |  | $ | 699,372 |  |  | $ | 677,634 |  |  | $ | 20,666 |
Later than 1 year but not later than 5 years |  |  | 2,814,648 |  |  |  | 2,870,872 |  |  |  | 87,553 |
Later than 5 years |  |  | 10,045,901 |  |  |  | 9,579,301 |  |  |  | 292,141 |
|  | $ | 13,559,921 |  |  | $ | 13,127,807 |  |  | $ | 400,360 |

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- Definition The disclosure of information about the maturity profile of a defined benefit obligation. This will include the weighted average duration of the defined benefit obligation and may include other information about the distribution of the timing of benefit payments, such as a maturity analysis of the benefit payments. [Refer: Defined benefit obligation, at present value] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 147 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_147_c&doctype=Standard -URIDate 2024-03-27 + Details
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