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Retirement Benefit Plans (Tables)

12 Months Ended

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

X

- Definition

The disclosure of additional information about defined benefit plans necessary to meet the objectives of IAS 19. [Refer: Defined benefit plans [domain]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Number 19
-IssueDate 2024-01-01
-Paragraph 137
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The disclosure of defined benefit plans. [Refer: Defined benefit plans [domain]]

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+ References

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-Name IAS
-Number 19
-IssueDate 2024-01-01
-Paragraph 142
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X

- 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 2024-01-01
-Paragraph 140
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-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_140_a&doctype=Standard
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