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Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2018

Statement [LineItems]

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
		2016				2017				2018
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Current service cost		$	132.8			$	145.0			$	137.7
Net interest expense			139.4				126.5				144.1
Components of defined benefit costs recognized in profit or loss			272.2				271.5				281.8

		Years Ended December 31
		2016				2017				2018
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Remeasurement on the net defined benefit liability:
Return on plan assets (excluding amounts included in net interest expense)		$	45.7			$	29.3			$	(71.3	)
Actuarial loss arising from experience adjustments			38.2				483.9				334.7
Actuarial loss (gain) arising from changes in financial assumptions			694.6				(258.5	)			597.8
Actuarial loss arising from changes in demographic assumptions			278.7				—				—
Components of defined benefit costs recognized in other comprehensive income			1,057.2				254.7				861.2
Total		$	1,329.4			$	526.2			$	1,143.0

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
		2016				2017				2018
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Cost of revenue		$	177.0			$	175.3			$	177.8
Research and development expenses			73.4				75.3				79.1
General and administrative expenses			17.4				16.7				20.6
Marketing expenses			4.4				4.2				4.3
		$	272.2			$	271.5			$	281.8

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, 2017				December 31, 2018
		NT$				NT$
		(In Millions)				(In Millions)
Present value of defined benefit obligation		$	12,774.6			$	13,662.7
Fair value of plan assets			(3,923.9	)			(4,011.3	)
Net defined benefit liability		$	8,850.7			$	9,651.4

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, 2017				December 31, 2018
		NT$ (In Millions)				NT$ (In Millions)
Cash		$	707.5			$	756.1
Equity instruments			1,993.3				2,148.1
Debt instruments			1,223.1				1,107.1
		$	3,923.9			$	4,011.3

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, 2017		December 31, 2018
Discount rate		1.65%		1.30%
Future salary increase rate		3.00%		3.00%

Present value of defined benefit obligation [member]

Statement [LineItems]

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
		2016				2017				2018
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Balance, beginning of year		$	11,318.1			$	12,480.5			$	12,774.6
Current service cost			132.8				145.0				137.7
Interest expense			213.0				185.6				207.8
Remeasurement:
Actuarial loss arising from experience adjustments			38.2				483.9				334.7
Actuarial loss (gain) arising from changes in financial assumptions			694.6				(258.5	)			597.8
Actuarial loss arising from changes in demographic assumptions			278.7				—				—
Benefits paid from plan assets			(194.9	)			(261.9	)			(274.3	)
Benefits paid directly by the Company			—				—				(115.6	)
Balance, end of year		$	12,480.5			$	12,774.6			$	13,662.7

Fair value of plan assets [member]

Statement [LineItems]

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
		2016				2017				2018
		NT$ (In Millions)				NT$ (In Millions)				NT$ (In Millions)
Balance, beginning of year		$	3,870.1			$	3,929.1			$	3,923.9
Interest income			73.6				59.1				63.7
Remeasurement:
Return on plan assets (excluding amounts included in net interest expense)			(45.7	)			(29.3	)			71.3
Contributions from employer			226.0				226.9				226.7
Benefits paid from plan assets			(194.9	)			(261.9	)			(274.3	)
Balance, end of year		$	3,929.1			$	3,923.9			$	4,011.3

X

- Definition

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

+ References

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+ References

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The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)]

+ References

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