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Retirement Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2021
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 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Current service cost |  | $ | 135.6 |  |  | $ | 123.3 |  |  | $ | 145.3 |
Net interest expense |  |  | 124.0 |  |  |  | 81.6 |  |  |  | 47.2 |
Components of defined benefit costs recognized in profit or loss |  |  | 259.6 |  |  |  | 204.9 |  |  |  | 192.5 |
Remeasurement on the net defined benefit liability: |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest expense) |  |  | (124.4 | ) |  |  | (139.2 | ) |  |  | (73.3 | )
Actuarial loss (gain) arising from experience adjustments |  |  | (438.0 | ) |  |  | 494.1 |  |  |  | 94.3 |
Actuarial loss (gain) arising from changes in demographic assumptions |  |  | (233.2 | ) |  |  | — |  |  |  | 277.4 |
Actuarial loss (gain) arising from changes in financial assumptions |  |  | 541.7 |  |  |  | 3,161.9 |  |  |  | (540.5 | )
Components of defined benefit costs recognized in other comprehensive income |  |  | (253.9 | ) |  |  | 3,516.8 |  |  |  | (242.1 | )
Total |  | $ | 5.7 |  |  | $ | 3,721.7 |  |  | $ | (49.6 | )
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 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Cost of revenue |  | $ | 157.8 |  |  | $ | 126.3 |  |  | $ | 124.5 |
Research and development expenses |  |  | 72.7 |  |  |  | 57.3 |  |  |  | 52.8 |
General and administrative expenses |  |  | 25.1 |  |  |  | 18.2 |  |  |  | 12.5 |
Marketing expenses |  |  | 4.0 |  |  |  | 3.1 |  |  |  | 2.7 |
|  | $ | 259.6 |  |  | $ | 204.9 |  |  | $ | 192.5 |
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, 2020 |  |  | December 31, 2021 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Present value of defined benefit obligation |  | $ | 16,980.3 |  |  | $ | 16,585.5 |
Fair value of plan assets |  |  | (5,066.2 | ) |  |  | (5,548.6 | )
Net defined benefit liability |  | $ | 11,914.1 |  |  | $ | 11,036.9 |
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, 2020 |  |  | December 31, 2021 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |
Cash |  | $ | 632.8 |  |  | $ | 1,001.0 |
Equity instruments |  |  | 2,926.7 |  |  |  | 2,951.8 |
Debt instruments |  |  | 1,506.7 |  |  |  | 1,595.8 |
|  | $ | 5,066.2 |  |  | $ | 5,548.6 |
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, 2020 |  | December 31, 2021
Discount rate |  | 0.40% |  | 0.75%
Future salary increase rate |  | 3.00% (Note) |  | 3.00%
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 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  | $ | 13,662.7 |  |  | $ | 13,484.1 |  |  | $ | 16,980.3 |
Current service cost |  |  | 135.6 |  |  |  | 123.3 |  |  |  | 145.3 |
Interest expense |  |  | 175.4 |  |  |  | 118.8 |  |  |  | 66.7 |
Remeasurement: |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss (gain) arising from experience adjustments |  |  | (438.0 | ) |  |  | 494.1 |  |  |  | 94.3 |
Actuarial loss (gain) arising from changes in demographic assumptions |  |  | (233.2 | ) |  |  | — |  |  |  | 277.4 |
Actuarial loss (gain) arising from changes in financial assumptions |  |  | 541.7 |  |  |  | 3,161.9 |  |  |  | (540.5 | )
Benefits paid from plan assets |  |  | (344.1 | ) |  |  | (399.0 | ) |  |  | (431.8 | )
Benefits paid directly by the Company |  |  | (16.0 | ) |  |  | (2.9 | ) |  |  | (6.2 | )
Balance, end of year |  | $ | 13,484.1 |  |  | $ | 16,980.3 |  |  | $ | 16,585.5 |
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 |
|  | 2019 |  |  | 2020 |  |  | 2021 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  | $ | 4,011.3 |  |  | $ | 4,301.6 |  |  | $ | 5,066.2 |
Interest income |  |  | 51.4 |  |  |  | 37.2 |  |  |  | 19.5 |
Remeasurement: |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest expense) |  |  | 124.4 |  |  |  | 139.2 |  |  |  | 73.3 |
Contributions from employer |  |  | 458.6 |  |  |  | 987.2 |  |  |  | 821.4 |
Benefits paid from plan assets |  |  | (344.1 | ) |  |  | (399.0 | ) |  |  | (431.8 | )
Balance, end of year |  | $ | 4,301.6 |  |  | $ | 5,066.2 |  |  | $ | 5,548.6 |

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