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v3.23.1

Pensions - Movements in Net Defined Benefit Liability (Detail) - TWD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Disclosure of net defined benefit liability (asset) [Line Items] |  |  |
Beginning balance | $ (503,288) | $ (511,651) | $ (480,107)
Current service cost | (257) | (237) | (263)
Interest (expense) income | (3,428) | (2,492) | (4,664)
Total | (506,973) | (514,380) | (485,034)
Return on plan assets (excluding amounts included in interest income or expense) | 34,550 | 5,613 | 12,568
Impact on changes in demographic assumptions |  | (20,022) |
Financial assumption movement effect | 73,218 | 23,757 | (57,180)
Experience adjustments | 114,466 | (24,347) | (7,378)
Gain (loss) on remeasurement, net defined benefit liability (asset) | 222,234 | (14,999) | (51,990)
Pension fund contribution | 25,524 | 26,091 | 25,373
Ending balance | (259,215) | (503,288) | (511,651)
Present Value of Defined Benefit Obligation [member] |  |  |
Disclosure of net defined benefit liability (asset) [Line Items] |  |  |
Beginning balance | (959,677) | (943,391) | (901,159)
Current service cost | (257) | (237) | (263)
Interest (expense) income | (6,589) | (4,629) | (8,835)
Total | (966,523) | (948,257) | (910,257)
Impact on changes in demographic assumptions |  | (20,022) |
Financial assumption movement effect | 73,218 | 23,757 | (57,180)
Experience adjustments | 114,466 | (24,347) | (7,378)
Gain (loss) on remeasurement, net defined benefit liability (asset) | 187,684 | (20,612) | (64,558)
Paid pension | 19,291 | 9,192 | 31,424
Ending balance | (759,548) | (959,677) | (943,391)
Fair Value of Plan Assets [member] |  |  |
Disclosure of net defined benefit liability (asset) [Line Items] |  |  |
Beginning balance | 456,389 | 431,740 | 421,052
Interest (expense) income | 3,161 | 2,137 | 4,171
Total | 459,550 | 433,877 | 425,223
Return on plan assets (excluding amounts included in interest income or expense) | 34,550 | 5,613 | 12,568
Gain (loss) on remeasurement, net defined benefit liability (asset) | 34,550 | 5,613 | 12,568
Pension fund contribution | 25,524 | 26,091 | 25,373
Paid pension | (19,291) | (9,192) | (31,424)
Ending balance | $ 500,333 | $ 456,389 | $ 431,740

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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_c_ii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph c -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_f&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from the remeasurement of that net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_c&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_b&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_140_a&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_g&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2022-03-24 -Paragraph 141 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2022-en-r&anchor=para_141_c_i&doctype=Standard -URIDate 2022-03-24 + Details
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