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Retirement Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2023
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
|  | 2021 |  | 2022 |  | 2023
|  | NT$ (In Millions) |  | NT$ (In Millions) |  | NT$ (In Millions)
Current service cost |  |  | $ | 145.3 |  |  |  | $ | 134.3 |  |  |  | $ | 139.1 |
Net interest expense |  |  |  | 47.2 |  |  |  |  | 74.3 |  |  |  |  | 142.3 |
Components of defined benefit costs recognized in profit or loss |  |  |  | 192.5 |  |  |  |  | 208.6 |  |  |  |  | 281.4 |
Remeasurement on the net defined benefit liability: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest expense) |  |  |  | (73.3 | ) |  |  |  | (429.9 | ) |  |  |  | (16.2 | )
Actuarial loss arising from experience adjustments |  |  |  | 94.3 |  |  |  |  | 1,413.8 |  |  |  |  | 68.3 |
Actuarial loss arising from changes in demographic assumptions |  |  |  | 277.4 |  |  |  |  | - |  |  |  |  | - |
Actuarial (gain) loss arising from changes in financial assumptions |  |  |  | (540.5 | ) |  |  |  | (160.8 | ) |  |  |  | 571.3 |
Components of defined benefit costs recognized in other comprehensive income (loss) |  |  |  | (242.1 | ) |  |  |  | 823.1 |  |  |  |  | 623.4 |
Total |  |  | $ | (49.6 | ) |  |  | $ | 1,031.7 |  |  |  | $ | 904.8 |
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
|  | 2021 |  | 2022 |  | 2023
|  | NT$ (In Millions) |  | NT$ (In Millions) |  | NT$ (In Millions)
Cost of revenue |  |  | $ | 124.5 |  |  |  | $ | 135.1 |  |  |  | $ | 182.3 |
Research and development expenses |  |  |  | 52.8 |  |  |  |  | 55.6 |  |  |  |  | 76.1 |
General and administrative expenses |  |  |  | 12.5 |  |  |  |  | 15.1 |  |  |  |  | 19.3 |
Marketing expenses |  |  |  | 2.7 |  |  |  |  | 2.8 |  |  |  |  | 3.7 |
|  |  | $ | 192.5 |  |  |  | $ | 208.6 |  |  |  | $ | 281.4 |
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, 2022 |  | December 31, 2023
|  | NT$ (In Millions) |  | NT$ (In Millions)
Present value of defined benefit obligation |  |  | $ | 17,484.0 |  |  |  | $ | 17,995.1 |
Fair value of plan assets |  |  |  | (8,162.9 | ) |  |  |  | (8,737.9 | )
Net defined benefit liability |  |  | $ | 9,321.1 |  |  |  | $ | 9,257.2 |
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, 2022 |  |  | December 31, 2023 |
|  |  |  |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |  |  | (In Millions) |
Cash |  |  |  |  |  |  |  |  |  | $ | 1,337.9 |  |  |  |  |  |  |  |  |  |  | $ | 1,351.8 |  |  |  |  |
Equity instruments |  |  |  |  |  |  |  |  |  |  | 4,696.9 |  |  |  |  |  |  |  |  |  |  |  | 4,998.9 |  |  |  |  |
Debt instruments |  |  |  |  |  |  |  |  |  |  | 2,128.1 |  |  |  |  |  |  |  |  |  |  |  | 2,387.2 |  |  |  |  |
|  |  |  |  |  |  |  |  |  | $ | 8,162.9 |  |  |  |  |  |  |  |  |  |  | $ | 8,737.9 |  |  |  |  |
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, 2022 |  | December 31, 2023
Discount rate |  | 1.80% |  | 1.40%
Future salary increase rate |  | 4.00% |  | 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 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  |  |  |  |  | $ | 16,980.3 |  |  |  |  |  |  |  |  |  |  | $ | 16,585.5 |  |  |  |  |  |  |  |  |  |  | $ | 17,484.0 |  |  |  |  |
Current service cost |  |  |  |  |  |  | 145.3 |  |  |  |  |  |  |  |  |  |  |  | 134.3 |  |  |  |  |  |  |  |  |  |  |  | 139.1 |  |  |  |  |
Interest expense |  |  |  |  |  |  | 66.7 |  |  |  |  |  |  |  |  |  |  |  | 120.8 |  |  |  |  |  |  |  |  |  |  |  | 304.0 |  |  |  |  |
Remeasurement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss arising from experience adjustments |  |  |  |  |  |  | 94.3 |  |  |  |  |  |  |  |  |  |  |  | 1,413.8 |  |  |  |  |  |  |  |  |  |  |  | 68.3 |  |  |  |  |
Actuarial loss arising from changes in demographic assumptions |  |  |  |  |  |  | 277.4 |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  | - |  |  |  |  |
Actuarial (gain) loss arising from changes in financial assumptions |  |  |  |  |  |  | (540.5 | ) |  |  |  |  |  |  |  |  |  |  | (160.8 | ) |  |  |  |  |  |  |  |  |  |  | 571.3 |  |  |  |  |
Benefits paid from plan assets |  |  |  |  |  |  | (431.8 | ) |  |  |  |  |  |  |  |  |  |  | (585.3 | ) |  |  |  |  |  |  |  |  |  |  | (556.5 | ) |  |  |  |
Benefits paid directly by the Company |  |  |  |  |  |  | (6.2 | ) |  |  |  |  |  |  |  |  |  |  | (24.3 | ) |  |  |  |  |  |  |  |  |  |  | (15.1 | ) |  |  |  |
Balance, end of year |  |  |  |  |  | $ | 16,585.5 |  |  |  |  |  |  |  |  |  |  | $ | 17,484.0 |  |  |  |  |  |  |  |  |  |  | $ | 17,995.1 |  |  |  |  |
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 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  |  |  |  |  | $ | 5,066.2 |  |  |  |  |  |  |  |  |  |  | $ | 5,548.6 |  |  |  |  |  |  |  |  |  |  | $ | 8,162.9 |  |  |  |  |
Interest income |  |  |  |  |  |  | 19.5 |  |  |  |  |  |  |  |  |  |  |  | 46.5 |  |  |  |  |  |  |  |  |  |  |  | 161.7 |  |  |  |  |
Remeasurement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest expense) |  |  |  |  |  |  | 73.3 |  |  |  |  |  |  |  |  |  |  |  | 429.9 |  |  |  |  |  |  |  |  |  |  |  | 16.2 |  |  |  |  |
Contributions from employer |  |  |  |  |  |  | 821.4 |  |  |  |  |  |  |  |  |  |  |  | 2,723.2 |  |  |  |  |  |  |  |  |  |  |  | 953.6 |  |  |  |  |
Benefits paid from plan assets |  |  |  |  |  |  | (431.8 | ) |  |  |  |  |  |  |  |  |  |  | (585.3 | ) |  |  |  |  |  |  |  |  |  |  | (556.5 | ) |  |  |  |
Balance, end of year |  |  |  |  |  | $ | 5,548.6 |  |  |  |  |  |  |  |  |  |  | $ | 8,162.9 |  |  |  |  |  |  |  |  |  |  | $ | 8,737.9 |  |  |  |  |

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- Definition The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 137 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_137&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 138 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_138&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 142 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_142&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The disclosure of a net defined benefit liability (asset). [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_140_a&doctype=Standard -URIDate 2023-03-23 + Details
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