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Retirement Benefit Plans (Tables)
 12 Months Ended
Dec. 31, 2024
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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