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Pensions (Tables)

12 Months Ended

Dec. 31, 2024

Disclosure of defined benefit plans [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, 2023		December 31, 2024
		NT$000		NT$000
Present value of defined benefit obligations		(744,191)		(706,559)
Fair value of plan assets		516,854		559,921
Net defined benefit liability		(227,337)		(146,638)

Summary of Movements in net Defined Benefit Liability

(b)Movements in net defined benefit liability are as follows:

		2022
		Present value of defined benefit obligations		Fair value of plan assets		Net defined benefit liability
		NT$000		NT$000		NT$000
January 1		(959,677)		456,389		(503,288)
Current services cost		(257)		—		(257)
Interest (expense) income		(6,589)		3,161		(3,428)
		(966,523)		459,550		(506,973)
Remeasurements:
Return on plan assets (excluding amounts included    in interest income or expense)		—		34,550		34,550
Financial assumption movement effect		73,218		—		73,218
Experience adjustments		114,466		—		114,466
		187,684		34,550		222,234
Pension fund contribution		—		25,524		25,524
Paid pension		19,291		(19,291)		—
December 31		(759,548)		500,333		(259,215)

		2023
		Present value of defined benefit obligations		Fair value of plan assets		Net defined benefit liability
		NT$000		NT$000		NT$000
January 1		(759,548)		500,333		(259,215)
Current services cost		(133)		—		(133)
Interest (expense) income		(11,150)		7,441		(3,709)
		(770,831)		507,774		(263,057)
Remeasurements:
Return on plan assets (excluding amounts included    in interest income or expense)		—		3,187		3,187
Impact on changes in demographic assumptions		14,216		—		14,216
Financial assumption movement effect		(7,103)		—		(7,103)
Experience adjustments		399		—		399
		7,512		3,187		10,699
Pension fund contribution		—		25,021		25,021
Paid pension		19,128		(19,128)		—
December 31		(744,191)		516,854		(227,337)

		2024
		Present value of defined benefit obligations		Fair value of plan assets		Net defined benefit liability
		NT$000		NT$000		NT$000
January 1		(744,191)		516,854		(227,337)
Current services cost		(125)		—		(125)
Interest (expense) income		(9,934)		6,919		(3,015)
		(754,250)		523,773		(230,477)
Remeasurements:
Return on plan assets (excluding amounts included    in interest income or expense)		—		45,033		45,033
Financial assumption movement effect		29,825		—		29,825
Experience adjustments		(18,553)		—		(18,553)
		11,272		45,033		56,305
Pension fund contribution		—		27,534		27,534
Paid pension		36,419		(36,419)		—
December 31		(706,559)		559,921		(146,638)

Principal Actuarial Assumptions

(d)The principal actuarial assumptions used were as follows:

		Year ended December 31,
		2023		2024
Discount rate		1.40%		1.60%
Future salary increase		3.50%		3.25%

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, 2023
Effect on present value of defined benefit obligations		(17,562)		18,228		17,817		(17,262)
December 31, 2024
Effect on present value of defined benefit obligations		(15,943)		16,520		16,219		(15,737)

Analysis of Timing of the Future Pension Payment

(f)As of December 31, 2024, the weighted average duration of that retirement plan is 9.3 years. The analysis of timing of the future pension payment was as follows:

		December 31, 2024
		NT$000
Within 1 year		66,592
1-2 years		41,433
2-5 years		113,568
5-10 years		182,499
		404,092

X

- Definition

The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [domain]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 19
-IssueDate 2024-01-01
-Paragraph 137
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-URIDate 2024-03-27

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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
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- Definition

The disclosure of a 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 2024-01-01
-Paragraph 140
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_140_a&doctype=Standard
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- Definition

The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [domain]; 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 145
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_145&doctype=Standard
-URIDate 2024-03-27

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