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Retirement Benefit Plans (Tables)
 12 Months Ended
Dec. 31, 2022
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
  
    
2020
     
2021
     
2022
  
    
NT$
     
NT$
     
NT$
  
    
(In Millions)
     
(In Millions)
     
(In Millions)
  
Current service cost
    $ 123.3      $ 145.3      $ 134.3  
Net interest expense
      81.6        47.2        74.3  
    
 
 
     
 
 
     
 
 
  
Components of defined benefit costs recognized in profit or loss
      204.9        192.5        208.6  
    
 
 
     
 
 
     
 
 
  
Remeasurement on the net defined benefit liability:
                           
Return on plan assets (excluding amounts included in net interest expense)
      (139.2 )       (73.3 )       (429.9 ) 
Actuarial loss arising from experience adjustments
      494.1        94.3        1,413.8  
Actuarial loss arising from changes in demographic assumptions
      —        277.4        —  
Actuarial loss (gain) arising from changes in financial assumptions
      3,161.9        (540.5 )       (160.8 ) 
    
 
 
     
 
 
     
 
 
  
Components of defined benefit costs recognized in other comprehensive income
      3,516.8        (242.1 )       823.1  
    
 
 
     
 
 
     
 
 
  
       
Total
    $ 3,721.7      $ (49.6 )     $ 1,031.7  
    
 
 
     
 
 
     
 
 
  
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
  
    
2020
     
2021
     
2022
  
    
NT$
     
NT$
     
NT$
  
    
(In Millions)
     
(In Millions)
     
(In Millions)
  
Cost of revenue
   
$
126.3
 
   
$
124.5
 
   
$
135.1
 
Research and development expenses
   
 
57.3
 
   
 
52.8
 
   
 
55.6
 
General and administrative expenses
   
 
18.2
 
   
 
12.5
 
   
 
15.1
 
Marketing expenses
   
 
3.1
 
   
 
2.7
 
   
 
2.8
 
    
 
 
     
 
 
     
 
 
  
    
$
204.9
 
   
$
192.5
 
   
$
208.6
 
    
 
 
     
 
 
     
 
 
  
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,

2021
     
December 31,

2022
  
           
NT$
     
NT$
  
           
(In Millions)
     
(In Millions)
  
Present value of defined benefit obligation
            
$
16,585.5
 
   
$
17,484.0
 
Fair value of plan assets
            
 
(5,548.6
) 
   
 
(8,162.9
) 
             
 
 
     
 
 
  
Net defined benefit liability
            
$
11,036.9
 
   
$
9,321.1
 
             
 
 
     
 
 
  
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,

2021
     
  December 31,

2022
  
         
NT$
     
NT$
  
         
(In Millions)
     
(In Millions)
  
Cash
        
$
1,001.0
 
   
$
1,337.9
 
Equity instruments
        
 
2,951.8
 
   
 
4,696.9
 
Debt instruments
        
 
1,595.8
 
   
 
2,128.1
 
         
 
 
     
 
 
  
         
$
5,548.6
 
   
$
8,162.9
 
         
 
 
     
 
 
  
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,
          2021          
   
December 31,
2022
Discount rate
    0.75%    1.80%
Future salary increase rate
    3.00%    4.00%
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
  
    
2020
     
2021
     
2022
  
    
NT$
     
NT$
     
NT$
  
    
(In Millions)
     
(In Millions)
     
(In Millions)
  
Balance, beginning of year
   
$
13,484.1
 
   
$
16,980.3
 
   
$
16,585.5
 
Current service cost
   
 
123.3
 
   
 
145.3
 
   
 
134.3
 
Interest expense
   
 
118.8
 
   
 
66.7
 
   
 
120.8
 
Remeasurement:
                           
Actuarial loss arising from experience adjustments
   
 
494.1
 
   
 
94.3
 
   
 
1,413.8
 
Actuarial loss arising from changes in demographic assumptions
   
 
—
 
   
 
277.4
 
   
 
—
 
Actuarial loss (gain) arising from changes in financial assumptions
   
 
3,161.9
 
   
 
(540.5
) 
   
 
(160.8
) 
Benefits paid from plan assets
   
 
(399.0
) 
   
 
(431.8
) 
   
 
(585.3
) 
Benefits paid directly by the Company
   
 
(2.9
) 
   
 
(6.2
) 
   
 
(24.3
 )
 
    
 
 
     
 
 
     
 
 
  
Balance, end of year
   
$
16,980.3
 
   
$
16,585.5
 
   
$
17,484.0
 
    
 
 
     
 
 
     
 
 
  
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
  
   
2020
    
2021
    
2022
  
   
NT$
    
NT$
    
NT$
  
   
(In Millions)
    
(In Millions)
    
(In Millions)
  
Balance, beginning of year
  
$
4,301.6
 
  
$
5,066.2
 
  
$
5,548.6
 
Interest income
  
 
37.2
 
  
 
19.5
 
  
 
46.5
 
Remeasurement:
                        
Return on plan assets (excluding amounts included in net interest expense)
  
 
139.2
 
  
 
73.3
 
  
 
429.9
 
Contributions from employer
  
 
987.2
 
  
 
821.4
 
  
 
2,723.2
 
Benefits paid from plan assets
  
 
(399.0
) 
  
 
(431.8
) 
  
 
(585.3
) 
   
 
 
    
 
 
    
 
 
  
Balance, end of year
  
$
5,066.2
 
  
$
5,548.6
 
  
$
8,162.9