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Retirement Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2017
Amounts Recognized in Consolidated Statements of Profit or Loss and Other Comprehensive Income of Defined Benefit Plans | Amounts recognized in respect of these defined benefit plans were as follows:
|  | Years Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Current service cost |  | $ | 134.5 |  |  | $ | 132.8 |  |  | $ | 145.0 |
Net interest expense |  |  | 144.4 |  |  |  | 139.4 |  |  |  | 126.5 |
Components of defined benefit costs recognized in profit or loss |  |  | 278.9 |  |  |  | 272.2 |  |  |  | 271.5 |
Remeasurement on the net defined benefit liability: |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest expense) |  |  | (13.7 | ) |  |  | 45.7 |  |  |  | 29.3 |
Actuarial loss arising from experience adjustments |  |  | 297.1 |  |  |  | 38.2 |  |  |  | 483.9 |
Actuarial loss (gain) arising from changes in financial assumptions |  |  | 544.3 |  |  |  | 694.6 |  |  |  | (258.5 | )
Actuarial loss arising from changes in demographic assumptions |  |  | — |  |  |  | 278.7 |  |  |  | — |
Components of defined benefit costs recognized in other comprehensive income |  |  | 827.7 |  |  |  | 1,057.2 |  |  |  | 254.7 |
Total |  | $ | 1,106.6 |  |  | $ | 1,329.4 |  |  | $ | 526.2 |
Pension Costs of Defined Benefit Plans Recognized in Profit or Loss by Categories | The pension costs of the aforementioned defined benefit plans were recognized in profit or loss by the following categories:
|  | Years Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Cost of revenue |  | $ | 189.5 |  |  | $ | 177.0 |  |  | $ | 175.3 |
Research and development expenses |  |  | 81.3 |  |  |  | 73.4 |  |  |  | 75.3 |
General and administrative expenses |  |  | 3.1 |  |  |  | 17.4 |  |  |  | 16.7 |
Marketing expenses |  |  | 5.0 |  |  |  | 4.4 |  |  |  | 4.2 |
|  | $ | 278.9 |  |  | $ | 272.2 |  |  | $ | 271.5 |
Funded Status of Defined Benefit Plans, Movements in Present Value of Defined Benefit Obligation and Fair Value of Plan Assets | The amounts arising from the defined benefit obligation of the Company were as follows:
|  | December 31, 2016 |  |  | December 31, 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Present value of defined benefit obligation |  | $ | 12,480.5 |  |  | $ | 12,774.6 |
Fair value of plan assets |  |  | (3,929.1 | ) |  |  | (3,923.9 | )
Net defined benefit liability |  | $ | 8,551.4 |  |  | $ | 8,850.7 |
Fair Value of Plan Assets by Major Categories | The fair value of the plan assets by major categories at the end of reporting period was as follows:
|  | December 31, 2016 |  |  | December 31, 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Cash |  | $ | 818.4 |  |  | $ | 707.5 |
Equity instruments |  |  | 1,853.0 |  |  |  | 1,993.3 |
Debt instruments |  |  | 1,257.7 |  |  |  | 1,223.1 |
|  | $ | 3,929.1 |  |  | $ | 3,923.9 |
Principal Assumptions for Actuarial Valuation of Present Value of Defined Benefit Obligation | The actuarial valuations of the present value of the defined benefit obligation were carried out by qualified actuaries. The principal assumptions of the actuarial valuation were as follows:
|  | Measurement Date |
|  | December 31, 2016 |  |  | December 31, 2017 |
Discount rate |  |  | 1.50% |  |  |  | 1.65% |
Future salary increase rate |  |  | 3.00% |  |  |  | 3.00% |
Present value of defined benefit obligation [member] |
Funded Status of Defined Benefit Plans, Movements in Present Value of Defined Benefit Obligation and Fair Value of Plan Assets | Movements in the present value of the defined benefit obligation were as follows:
|  | Years Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  | $ | 10,265.3 |  |  | $ | 11,318.1 |  |  | $ | 12,480.5 |
Current service cost |  |  | 134.5 |  |  |  | 132.8 |  |  |  | 145.0 |
Interest expense |  |  | 228.4 |  |  |  | 213.0 |  |  |  | 185.6 |
Remeasurement losses (gains): |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss arising from experience adjustments |  |  | 297.1 |  |  |  | 38.2 |  |  |  | 483.9 |
Actuarial loss (gain) arising from changes in financial assumptions |  |  | 544.3 |  |  |  | 694.6 |  |  |  | (258.5 | )
Actuarial loss arising from changes in demographic assumptions |  |  | — |  |  |  | 278.7 |  |  |  | — |
Benefits paid from plan assets |  |  | (146.1 | ) |  |  | (194.9 | ) |  |  | (261.9 | )
Benefits paid directly by the Company |  |  | (5.4 | ) |  |  | — |  |  |  | — |
Balance, end of year |  | $ | 11,318.1 |  |  | $ | 12,480.5 |  |  | $ | 12,774.6 |
Fair value of plan assets [member] |
Funded Status of Defined Benefit Plans, Movements in Present Value of Defined Benefit Obligation and Fair Value of Plan Assets | Movements in the fair value of the plan assets were as follows:
|  | Years Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  | $ | 3,697.5 |  |  | $ | 3,870.1 |  |  | $ | 3,929.1 |
Interest income |  |  | 84.0 |  |  |  | 73.6 |  |  |  | 59.1 |
Remeasurement gains (losses) : |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest expense) |  |  | 13.7 |  |  |  | (45.7 | ) |  |  | (29.3 | )
Contributions from employer |  |  | 221.0 |  |  |  | 226.0 |  |  |  | 226.9 |
Benefits paid from plan assets |  |  | (146.1 | ) |  |  | (194.9 | ) |  |  | (261.9 | )
Balance, end of year |  | $ | 3,870.1 |  |  | $ | 3,929.1 |  |  | $ | 3,923.9 |

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