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Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2020

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
		2018				2019				2020
		NT$				NT$				NT$
		(In Millions)				(In Millions)				(In Millions)
Current service cost		$	137.7			$	135.6			$	123.3
Net interest expense			144.1				124.0				81.6
Components of defined benefit costs recognized in profit or loss			281.8				259.6				204.9
Remeasurement on the net defined benefit liability:
Return on plan assets (excluding amounts included in net interest expense)			(71.3	)			(124.4	)			(139.2	)
Actuarial loss (gain) arising from experience adjustments			334.7				(438.0	)			494.1
Actuarial gain arising from changes in demographic assumptions			—				(233.2	)			—
Actuarial loss arising from changes in financial assumptions			597.8				541.7				3,161.9
Components of defined benefit costs recognized in other comprehensive income			861.2				(253.9	)			3,516.8
Total		$	1,143.0			$	5.7			$	3,721.7

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
		2018				2019				2020
		NT$				NT$				NT$
		(In Millions)				(In Millions)				(In Millions)
Cost of revenue		$	177.8			$	157.8			$	126.3
Research and development expenses			79.1				72.7				57.3
General and administrative expenses			20.6				25.1				18.2
Marketing expenses			4.3				4.0				3.1
		$	281.8			$	259.6			$	204.9

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, 2019				December 31, 2020
		NT$				NT$
		(In Millions)				(In Millions)
Present value of defined benefit obligation		$	13,484.1			$	16,980.3
Fair value of plan assets			(4,301.6	)			(5,066.2	)
Net defined benefit liability		$	9,182.5			$	11,914.1

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, 2019				December 31, 2020
		NT$				NT$
		(In Millions)				(In Millions)
Cash		$	713.2			$	632.8
Equity instruments			2,313.8				2,926.7
Debt instruments			1,274.6				1,506.7
		$	4,301.6			$	5,066.2

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, 2019		December 31, 2020
Discount rate		0.90%		0.40%
Future salary increase rate		3.00%		3.00% (Note)

Note: The Company has an additional 20 percent pay raise in 2021.

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
		2018				2019				2020
		NT$				NT$				NT$
		(In Millions)				(In Millions)				(In Millions)
Balance, beginning of year		$	12,774.6			$	13,662.7			$	13,484.1
Current service cost			137.7				135.6				123.3
Interest expense			207.8				175.4				118.8
Remeasurement:
Actuarial loss (gain) arising from experience adjustments			334.7				(438.0	)			494.1
Actuarial gain arising from changes in demographic assumptions			—				(233.2	)			—
Actuarial loss arising from changes in financial assumptions			597.8				541.7				3,161.9
Benefits paid from plan assets			(274.3	)			(344.1	)			(399.0	)
Benefits paid directly by the Company			(115.6	)			(16.0	)			(2.9	)
Balance, end of year		$	13,662.7			$	13,484.1			$	16,980.3

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
		2018				2019				2020
		NT$				NT$				NT$
		(In Millions)				(In Millions)				(In Millions)
Balance, beginning of year		$	3,923.9			$	4,011.3			$	4,301.6
Interest income			63.7				51.4				37.2
Remeasurement:
Return on plan assets (excluding amounts included in net interest expense)			71.3				124.4				139.2
Contributions from employer			226.7				458.6				987.2
Benefits paid from plan assets			(274.3	)			(344.1	)			(399.0	)
Balance, end of year		$	4,011.3			$	4,301.6			$	5,066.2

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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The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]

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+ References

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X

- Definition

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

+ References

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-Number 19
-IssueDate 2020-01-01
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