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Pensions (Tables)
 12 Months Ended
Dec. 31, 2021
Text block [abstract]  
Summary of Amounts Recognized in Statements of Financial Position
  (a)
The amounts recognized in the statements of financial position are as follows:
 
    
December 31,

2020
     
December 31,

2021
  
    
NT$000
     
NT$000
  
Present value of defined benefit obligations
      (943,391 )       (959,677 ) 
Fair value of plan assets
      431,740        456,389  
    
 
 
     
 
 
  
Net defined benefit liability
   
 
(511,651
) 
   
 
(503,288
) 
    
 
 
     
 
 
  
Summary of Movements in net Defined Benefit Liability
  (b)
Movements in net defined benefit liability are as follows:
 
                                                                                  
    
2019
  
    
Present value of

defined benefit

obligations
     
Fair value of

plan assets
     
Net defined

benefit

liability
  
    
NT$000
     
NT$000
     
NT$000
  
January 1
   
 
(910,081
) 
   
 
389,316
 
   
 
(520,765
) 
Current services cost
   
 
(332
) 
   
 
—  
 
   
 
(332
) 
Interest (expense) income
   
 
(11,170
) 
   
 
4,831
 
   
 
(6,339
) 
    
 
 
     
 
 
     
 
 
  
    
 
(921,583
) 
   
 
394,147
 
   
 
(527,436
) 
    
 
 
     
 
 
     
 
 
  
Remeasurements:
                           
Return on plan assets (excluding amounts included in interest income or expense)
   
 
—  
 
   
 
12,601
 
   
 
12,601
 
Financial assumption movement effect
   
 
(27,993
) 
   
 
—  
 
   
 
(27,993
) 
Experience adjustments
   
 
36,308
 
   
 
—  
 
   
 
36,308
 
    
 
 
     
 
 
     
 
 
  
    
 
8,315
 
   
 
12,601
 
   
 
20,916
 
    
 
 
     
 
 
     
 
 
  
Pension fund contribution
   
 
—  
 
   
 
26,413
 
   
 
26,413
 
Paid pension
   
 
12,109
 
   
 
(12,109
) 
   
 
—  
 
    
 
 
     
 
 
     
 
 
  
December 31
   
 
(901,159
) 
   
 
421,052
 
   
 
(480,107
) 
    
 
 
     
 
 
     
 
 
  
                                                                                  
    
2020
  
    
Present value of

defined benefit

obligations
     
Fair value of

plan assets
     
Net defined

benefit

liability
  
    
NT$000
     
NT$000
     
NT$000
  
January 1
   
 
(901,159
) 
   
 
421,052
 
   
 
(480,107
) 
Current services cost
   
 
(263
) 
   
 
—  
 
   
 
(263
) 
Interest (expense) income
   
 
(8,835
) 
   
 
4,171
 
   
 
(4,664
) 
    
 
 
     
 
 
     
 
 
  
    
 
(910,257
) 
   
 
425,223
 
   
 
(485,034
) 
    
 
 
     
 
 
     
 
 
  
Remeasurements:
                           
Return on plan assets (excluding amounts included in interest income or expense)
   
 
—  
 
   
 
12,568
 
   
 
12,568
 
Financial assumption movement effect
   
 
(57,180
) 
   
 
—  
 
   
 
(57,180
) 
Experience adjustments
   
 
(7,378
) 
   
 
—  
 
   
 
(7,378
) 
    
 
 
     
 
 
     
 
 
  
    
 
(64,558
) 
   
 
12,568
 
   
 
(51,990
) 
    
 
 
     
 
 
     
 
 
  
Pension fund contribution
   
 
—  
 
   
 
25,373
 
   
 
25,373
 
Paid pension
   
 
31,424
 
   
 
(31,424
) 
   
 
—  
 
    
 
 
     
 
 
     
 
 
  
December 31
   
 
(943,391
) 
   
 
431,740
 
   
 
(511,651
) 
    
 
 
     
 
 
     
 
 
  
 
                                                                                  
    
2021
  
    
Present value of

defined benefit

obligations
     
Fair value of

plan assets
     
Net defined

benefit

liability
  
    
NT$000
     
NT$000
     
NT$000
  
January 1
   
 
(943,391
) 
   
 
431,740
 
   
 
(511,651
) 
Current services cost
   
 
(237
) 
   
 
—  
 
   
 
(237
) 
Interest (expense) income
   
 
(4,629
) 
   
 
2,137
 
   
 
(2,492
) 
    
 
 
     
 
 
     
 
 
  
    
 
(948,257
) 
   
 
433,877
 
   
 
(514,380
) 
    
 
 
     
 
 
     
 
 
  
Remeasurements:
                           
Return on plan assets (excluding amounts included in interest income or expense)
   
 
—  
 
   
 
5,613
 
   
 
5,613
 
Impact on changes in demographic assumptions
   
 
(20,022
) 
   
 
—  
 
   
 
(20,022
) 
Financial assumption movement effect
   
 
23,757
 
   
 
—  
 
   
 
23,757
 
Experience adjustments
   
 
(24,347
) 
   
 
—  
 
   
 
(24,347
) 
    
 
 
     
 
 
     
 
 
  
    
 
(20,612
) 
   
 
5,613
 
   
 
(14,999
) 
    
 
 
     
 
 
     
 
 
  
Pension fund contribution
   
 
—  
 
   
 
26,091
 
   
 
26,091
 
Paid pension
   
 
9,192
 
   
 
(9,192
) 
   
 
—  
 
    
 
 
     
 
 
     
 
 
  
December 31
   
 
(959,677
) 
   
 
456,389
 
   
 
(503,288
) 
    
 
 
     
 
 
     
 
 
  
Principal Actuarial Assumptions
  (d)
The principal actuarial assumptions used were as follows:
 
    
Year ended December 31,
  
    
2020
    
2021
  
Discount rate
   
 
0.50
% 
  
 
0.70
% 
    
 
 
    
 
 
  
Future salary increase
   
 
3.50
% 
  
 
3.50
% 
    
 
 
    
 
 
  
Sensitivity Analysis of Present Value of Defined Benefit Obligations Effected by Changes of Significant Actuarial Assumptions
The present value of defined benefit obligations is affected by the change in actuarial assumption. The analysis was as follows:
 
    
Discount rate
     
Future salary increase
  
    
Increase

0.25%
     
Decrease

0.25%
     
Increase

0.25%
     
Decrease

0.25%
  
    
NT$000
     
NT$000
     
NT$000
     
NT$000
  
December 31, 2020
                                    
Effect on present value of defined benefit obligations
   
 
(29,114
) 
   
 
30,434
 
   
 
29,471
 
   
 
(28,365
) 
    
 
 
     
 
 
     
 
 
     
 
 
  
December 31, 2021
                                    
Effect on present value of defined benefit obligations
   
 
(28,574
) 
   
 
29,825
 
   
 
28,941
 
   
 
(27,893
) 
    
 
 
     
 
 
     
 
 
     
 
 
  
Analysis of Timing of the Future Pension Payment
  (f)
As of December 31, 2021, the weighted average duration of that retirement plan is 12.2 years. The analysis of timing of the future pension payment was as follows:
 
    
December 31, 2021
  
    
NT$000
  
Within 1 year
      36,762  
1-2
years
      36,346  
2-5
years
      126,806  
5-10
years
      178,998  
    
 
 
  
    
 
378,912