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Retirement Benefit Plans (Tables) | 12 Months Ended
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Dec. 31, 2024
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 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Current service cost |  | $ | 134.3 |  |  | $ | 139.1 |  |  | $ | 153.0 |
Net interest expense |  |  | 74.3 |  |  |  | 142.3 |  |  |  | 122.7 |
Components of defined benefit costs recognized in profit or loss |  |  | 208.6 |  |  |  | 281.4 |  |  |  | 275.7 |
Remeasurement on the net defined benefit liability: |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest expense) |  |  | (429.9 | ) |  |  | (16.2 | ) |  |  | (774.6 | )
Actuarial loss arising from experience adjustments |  |  | 1,413.8 |  |  |  | 68.3 |  |  |  | 911.7 |
Actuarial (gain) loss arising from changes in financial assumptions |  |  | (160.8 | ) |  |  | 571.3 |  |  |  | (281.5 | )
Components of defined benefit costs recognized in other comprehensive income |  |  | 823.1 |  |  |  | 623.4 |  |  |  | (144.4 | )
Total |  | $ | 1,031.7 |  |  | $ | 904.8 |  |  | $ | 131.3 |
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 |
|  |  |  |  | 2022 |  |  |  |  |  |  |  |  | 2023 |  |  |  |  |  |  |  |  | 2024 |
|  |  |  |  | NT$ (In Millions) |  |  |  |  |  |  |  |  | NT$ (In Millions) |  |  |  |  |  |  |  |  | NT$ (In Millions) |
Cost of revenue |  |  |  |  |  | $ | 135.1 |  |  |  |  |  |  |  |  |  |  | $ | 182.3 |  |  |  |  |  |  |  |  |  |  | $ | 178.5 |
Research and development expenses |  |  |  |  |  |  | 55.6 |  |  |  |  |  |  |  |  |  |  |  | 76.1 |  |  |  |  |  |  |  |  |  |  |  | 75.3 |
General and administrative expenses |  |  |  |  |  |  | 15.1 |  |  |  |  |  |  |  |  |  |  |  | 19.3 |  |  |  |  |  |  |  |  |  |  |  | 18.4 |
Marketing expenses |  |  |  |  |  |  | 2.8 |  |  |  |  |  |  |  |  |  |  |  | 3.7 |  |  |  |  |  |  |  |  |  |  |  | 3.5 |
|  |  |  |  |  | $ | 208.6 |  |  |  |  |  |  |  |  |  |  | $ | 281.4 |  |  |  |  |  |  |  |  |  |  | $ | 275.7 |
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, 2023 |  |  |  |  |  |  |  |  | December 31, 2024 |
|  |  |  |  |  |  |  |  |  |  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |
|  |  |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |  |  | (In Millions) |
Present value of defined benefit obligation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 17,995.1 |  |  |  |  |  |  |  |  |  |  | $ | 18,332.2 |
Fair value of plan assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (8,737.9 | ) |  |  |  |  |  |  |  |  |  |  | (10,751.5 | )
Net defined benefit liability |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 9,257.2 |  |  |  |  |  |  |  |  |  |  | $ | 7,580.7 |
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, 2023 |  |  | December 31, 2024 |
|  |  |  |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |  |  | (In Millions) |
Cash |  |  |  |  |  |  |  |  |  | $ | 1,351.8 |  |  |  |  |  |  |  |  |  |  | $ | 1,569.7 |  |  |  |  |
Equity instruments |  |  |  |  |  |  |  |  |  |  | 4,998.9 |  |  |  |  |  |  |  |  |  |  |  | 6,245.6 |  |  |  |  |
Debt instruments |  |  |  |  |  |  |  |  |  |  | 2,387.2 |  |  |  |  |  |  |  |  |  |  |  | 2,936.2 |  |  |  |  |
|  |  |  |  |  |  |  |  |  | $ | 8,737.9 |  |  |  |  |  |  |  |  |  |  | $ | 10,751.5 |  |  |  |  |
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, 2023 |  | December 31, 2024
Discount rate |  | 1.40% |  | 1.60%
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 |
|  |  |  |  | 2022 |  |  |  |  |  |  |  |  | 2023 |  |  |  |  |  | 2024 |
|  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |  |  | NT$ |
|  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |  |  | (In Millions) |
Balance, beginning of year |  |  |  |  |  | $ | 16,585.5 |  |  |  |  |  |  |  |  |  |  | $ | 17,484.0 |  |  |  |  |  |  |  |  |  |  | $ | 17,995.1 |
Current service cost |  |  |  |  |  |  | 134.3 |  |  |  |  |  |  |  |  |  |  |  | 139.1 |  |  |  |  |  |  |  |  |  |  |  | 153.0 |
Interest expense |  |  |  |  |  |  | 120.8 |  |  |  |  |  |  |  |  |  |  |  | 304.0 |  |  |  |  |  |  |  |  |  |  |  | 242.8 |
Remeasurement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss arising from experience adjustments |  |  |  |  |  |  | 1,413.8 |  |  |  |  |  |  |  |  |  |  |  | 68.3 |  |  |  |  |  |  |  |  |  |  |  | 911.7 |
Actuarial (gain) loss arising from changes in financial assumptions |  |  |  |  |  |  | (160.8 | ) |  |  |  |  |  |  |  |  |  |  | 571.3 |  |  |  |  |  |  |  |  |  |  |  | (281.5 | )
Benefits paid from plan assets |  |  |  |  |  |  | (585.3 | ) |  |  |  |  |  |  |  |  |  |  | (556.5 | ) |  |  |  |  |  |  |  |  |  |  | (679.1 | )
Benefits paid directly by the Company |  |  |  |  |  |  | (24.3 | ) |  |  |  |  |  |  |  |  |  |  | (15.1 | ) |  |  |  |  |  |  |  |  |  |  | (9.8 | )
Balance, end of year |  |  |  |  |  | $ | 17,484.0 |  |  |  |  |  |  |  |  |  |  | $ | 17,995.1 |  |  |  |  |  |  |  |  |  |  | $ | 18,332.2 |
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 |
|  | 2022 |  |  | 2023 |  |  | 2024 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Balance, beginning of year |  |  |  |  |  | $ | 5,548.6 |  |  |  |  |  |  |  |  |  |  | $ | 8,162.9 |  |  |  |  |  |  |  |  |  |  | $ | 8,737.9 |  |  |  |  |
Interest income |  |  |  |  |  |  | 46.5 |  |  |  |  |  |  |  |  |  |  |  | 161.7 |  |  |  |  |  |  |  |  |  |  |  | 120.1 |  |  |  |  |
Remeasurement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Return on plan assets (excluding amounts included in net interest expense) |  |  |  |  |  |  | 429.9 |  |  |  |  |  |  |  |  |  |  |  | 16.2 |  |  |  |  |  |  |  |  |  |  |  | 774.6 |  |  |  |  |
Contributions from employer |  |  |  |  |  |  | 2,723.2 |  |  |  |  |  |  |  |  |  |  |  | 953.6 |  |  |  |  |  |  |  |  |  |  |  | 1,798.0 |  |  |  |  |
Benefits paid from plan assets |  |  |  |  |  |  | (585.3 | ) |  |  |  |  |  |  |  |  |  |  | (556.5 | ) |  |  |  |  |  |  |  |  |  |  | (679.1 | ) |  |  |  |
Balance, end of year |  |  |  |  |  | $ | 8,162.9 |  |  |  |  |  |  |  |  |  |  | $ | 8,737.9 |  |  |  |  |  |  |  |  |  |  | $ | 10,751.5 |  |  |  |  |

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