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v3.20.1

Retirement Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2019
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 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Current service cost |  | $ | 145.0 |  |  | $ | 137.7 |  |  | $ | 135.6 |
Net interest expense |  |  | 126.5 |  |  |  | 144.1 |  |  |  | 124.0 |
Components of defined benefit costs recognized in profit or loss |  |  | 271.5 |  |  |  | 281.8 |  |  |  | 259.6 |
Remeasurement on the net defined benefit liability: |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest expense) |  | $ | 29.3 |  |  | $ | (71.3 | ) |  | $ | (124.4 | )
Actuarial loss (gain) arising from experience adjustments |  |  | 483.9 |  |  |  | 334.7 |  |  |  | (438.0 | )
Actuarial gain arising from changes in demographic assumptions |  |  | — |  |  |  | — |  |  |  | (233.2 | )
Actuarial loss (gain) arising from changes in financial assumptions |  |  | (258.5 | ) |  |  | 597.8 |  |  |  | 541.7 |
Components of defined benefit costs recognized in other comprehensive income |  |  | 254.7 |  |  |  | 861.2 |  |  |  | (253.9 | )
Total |  | $ | 526.2 |  |  | $ | 1,143.0 |  |  | $ | 5.7 |
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 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Cost of revenue |  | $ | 175.3 |  |  | $ | 177.8 |  |  | $ | 157.8 |
Research and development expenses |  |  | 75.3 |  |  |  | 79.1 |  |  |  | 72.7 |
General and administrative expenses |  |  | 16.7 |  |  |  | 20.6 |  |  |  | 25.1 |
Marketing expenses |  |  | 4.2 |  |  |  | 4.3 |  |  |  | 4.0 |
|  | $ | 271.5 |  |  | $ | 281.8 |  |  | $ | 259.6 |
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, 2018 |  |  | December 31, 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Present value of defined benefit obligation |  | $ | 13,662.7 |  |  | $ | 13,484.1 |
Fair value of plan assets |  |  | (4,011.3 | ) |  |  | (4,301.6 | )
Net defined benefit liability |  | $ | 9,651.4 |  |  | $ | 9,182.5 |
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, 2018 |  |  | December 31, 2019 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Cas h |  | $ | 756.1 |  |  | $ | 713.2 |
Equity instruments |  |  | 2,148.1 |  |  |  | 2,313.8 |
Debt instruments |  |  | 1,107.1 |  |  |  | 1,274.6 |
|  | $ | 4,011.3 |  |  | $ | 4,301.6 |
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, 2018 |  | December 31, 2019
Discount rat e |  | 1.30% |  | 0.90%
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 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  | $ | 12,480.5 |  |  | $ | 12,774.6 |  |  | $ | 13,662.7 |
Current service cost |  |  | 145.0 |  |  |  | 137.7 |  |  |  | 135.6 |
Interest expense |  |  | 185.6 |  |  |  | 207.8 |  |  |  | 175.4 |
Remeasurement: |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss (gain) arising from experience adjustments |  |  | 483.9 |  |  |  | 334.7 |  |  |  | (438.0 | )
Actuarial gain arising from changes in demographic assumptions |  |  | — |  |  |  | — |  |  |  | (233.2 | )
Actuarial loss (gain) arising from changes in financial assumptions |  |  | (258.5 | ) |  |  | 597.8 |  |  |  | 541.7 |
Benefits paid from plan assets |  |  | (261.9 | ) |  |  | (274.3 | ) |  |  | (344.1 | )
Benefits paid directly by the Company |  |  | — |  |  |  | (115.6 | ) |  |  | (16.0 | )
Balance, end of year |  | $ | 12,774.6 |  |  | $ | 13,662.7 |  |  | $ | 13,484.1 |
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 |
|  | 2017 |  |  | 2018 |  |  | 2019 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  | $ | 3,929.1 |  |  | $ | 3,923.9 |  |  | $ | 4,011.3 |
Interest income |  |  | 59.1 |  |  |  | 63.7 |  |  |  | 51.4 |
Remeasurement: |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest expense) |  |  | (29.3 | ) |  |  | 71.3 |  |  |  | 124.4 |
Contributions from employer |  |  | 226.9 |  |  |  | 226.7 |  |  |  | 458.6 |
Benefits paid from plan assets |  |  | (261.9 | ) |  |  | (274.3 | ) |  |  | (344.1 | )
Balance, end of year |  | $ | 3,923.9 |  |  | $ | 4,011.3 |  |  | $ | 4,301.6 |

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