| (3) | Under the Labor Standards Law, the rate of return on assets shall not be less than the average interest rate on a two-year time deposit published by the local banks and the government is responsible for any shortfall in the event that the rate of return is less than the required rate of return. The plan assets are held in a commingled fund which is operated and managed by the government’s designated authorities; as such, the Company does not have any right to intervene in the investments of the Funds. The constitution of fair value of plan assets as of December 31, 2016 and 2017 is as follows: |
| As of December 31, | ||||||||
| 2016 | 2017 | |||||||
| NT$ | NT$ | |||||||
|
Cash |
268,962 | 270,473 | ||||||
|
Equity instruments |
580,435 | 574,452 | ||||||
|
Debt instruments |
328,195 | 314,412 | ||||||
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| 1,177,592 | 1,159,337 | |||||||
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