| (c) | Movements in net defined benefit liability are as follows: |
| 2016 | ||||||||||||
| Present value of defined benefit obligations |
Fair value of plan assets |
Net defined benefit liability |
||||||||||
| NT$000 | NT$000 | NT$000 | ||||||||||
|
January 1 |
(844,166 | ) | 324,695 | (519,471 | ) | |||||||
|
Current service cost |
(321 | ) | — | (321 | ) | |||||||
|
Interest (expense) income |
(14,644 | ) | 5,768 | (8,876 | ) | |||||||
|
|
|
|
|
|
|
|||||||
| (859,131 | ) | 330,463 | (528,668 | ) | ||||||||
|
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|
|
|
|
|
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|
Remeasurements: |
||||||||||||
|
Return of plan assets (not including the amount included in interest income or expense) |
— | (3,413 | ) | (3,413 | ) | |||||||
|
Financial assumption movement effect |
(31,294 | ) | — | (31,294 | ) | |||||||
|
Experience adjustments |
(8,676 | ) | — | (8,676 | ) | |||||||
|
|
|
|
|
|
|
|||||||
| (39,970 | ) | (3,413 | ) | (43,383 | ) | |||||||
|
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|
|
|
|
|
|||||||
|
Pension fund contribution |
— | 25,083 | 25,083 | |||||||||
|
Paid pension |
4,938 | (4,938 | ) | — | ||||||||
|
|
|
|
|
|
|
|||||||
|
December 31 |
(894,163 | ) | 347,195 | (546,968 | ) | |||||||
|
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|
|
|
|
|
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| 2017 | ||||||||||||||||
| Present value of defined benefit obligations |
Fair value of plan assets |
Net defined benefit liability |
Net defined benefit liability |
|||||||||||||
| NT$000 | NT$000 | NT$000 | US$000 | |||||||||||||
|
January 1 |
(894,163 | ) | 347,195 | (546,968 | ) | (18,454 | ) | |||||||||
|
Current service cost |
(386 | ) | — | (386 | ) | (13 | ) | |||||||||
|
Interest (expense) income |
(13,236 | ) | 5,226 | (8,010 | ) | (270 | ) | |||||||||
|
|
|
|
|
|
|
|
|
|||||||||
| (907,785 | ) | 352,421 | (555,364 | ) | (18,737 | ) | ||||||||||
|
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|
|
|
|
|
|
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|
Remeasurements: |
||||||||||||||||
|
Return of plan assets (not including the amount included in interest income or expense) |
— | (1,842 | ) | (1,842 | ) | (62 | ) | |||||||||
|
Financial assumption movement effect |
28,506 | — | 28,506 | 962 | ||||||||||||
|
Experience adjustments |
24,174 | — | 24,174 | 815 | ||||||||||||
|
|
|
|
|
|
|
|
|
|||||||||
| 52,680 | (1,842 | ) | 50,838 | 1,715 | ||||||||||||
|
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|
|
|
|
|
|||||||||
|
Pension fund contribution |
— | 26,000 | 26,000 | 877 | ||||||||||||
|
Paid pension |
16,562 | (16,562 | ) | — | — | |||||||||||
|
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|
December 31 |
(838,543 | ) | 360,017 | (478,526 | ) | (16,145 | ) | |||||||||
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