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Retirement Benefit Plans (Tables)

12 Months Ended

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

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

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

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-Number 19
-IssueDate 2023-01-01
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+ References

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-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 142
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- Definition

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

+ References

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-Name IAS
-Number 19
-IssueDate 2023-01-01
-Paragraph 140
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