Movements in the defined benefit obligation and the fair value of plan assets were as follows:
|
|
|
Present Value of Funded Defined Benefit Obligation |
|
|
Fair Value of Plan Assets |
|
|
Net Defined Benefit Liabilities (Assets) |
|
|||
|
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
|||
|
|
|
|
|
|
|
(In Millions) |
|
|
|
|
|
|
|
Balance on January 1, 2015 |
|
$ |
27,958 |
|
|
$ |
21,496 |
|
|
$ |
6,462 |
|
|
Current service cost |
|
|
2,884 |
|
|
|
— |
|
|
|
2,884 |
|
|
Interest expense/interest income |
|
|
546 |
|
|
|
444 |
|
|
|
102 |
|
|
Amounts recognized in profit or loss |
|
|
3,430 |
|
|
|
444 |
|
|
|
2,986 |
|
|
Remeasurement on the net defined benefit liability |
|
|
|
|
|
|
|
|
|
|
|
|
|
Return on plan assets (excluding amounts included in net interest) |
|
|
— |
|
|
|
136 |
|
|
|
(136 |
) |
|
Actuarial losses recognized from changes in demographic assumptions |
|
|
11 |
|
|
|
— |
|
|
|
11 |
|
|
Actuarial gains recognized from changes in financial assumptions |
|
|
(1 |
) |
|
|
— |
|
|
|
(1 |
) |
|
Actuarial losses recognized from experience adjustments |
|
|
357 |
|
|
|
— |
|
|
|
357 |
|
|
Amounts recognized in other comprehensive income |
|
|
367 |
|
|
|
136 |
|
|
|
231 |
|
|
Contributions from employer |
|
|
— |
|
|
|
2,435 |
|
|
|
(2,435 |
) |
|
Benefits paid |
|
|
(717 |
) |
|
|
(717 |
) |
|
|
— |
|
|
Benefits paid directly by the Company |
|
|
(156 |
) |
|
|
— |
|
|
|
(156 |
) |
|
Balance on December 31, 2015 |
|
$ |
30,882 |
|
|
$ |
23,794 |
|
|
$ |
7,088 |
|
|
Current service cost |
|
|
2,866 |
|
|
|
— |
|
|
|
2,866 |
|
|
Interest expense/interest income |
|
|
600 |
|
|
|
573 |
|
|
|
27 |
|
|
Amounts recognized in profit or loss |
|
|
3,466 |
|
|
|
573 |
|
|
|
2,893 |
|
|
Remeasurement on the net defined benefit liability |
|
|
|
|
|
|
|
|
|
|
|
|
|
Return on plan assets (excluding amounts included in net interest) |
|
|
— |
|
|
|
(352 |
) |
|
|
352 |
|
|
Actuarial gains recognized from changes in demographic assumptions |
|
|
(124 |
) |
|
|
— |
|
|
|
(124 |
) |
|
Actuarial losses recognized from changes in financial assumptions |
|
|
1,715 |
|
|
|
— |
|
|
|
1,715 |
|
|
Actuarial losses recognized from experience adjustments |
|
|
100 |
|
|
|
— |
|
|
|
100 |
|
|
Amounts recognized in other comprehensive income |
|
|
1,691 |
|
|
|
(352 |
) |
|
|
2,043 |
|
|
Contributions from employer |
|
|
— |
|
|
|
11,235 |
|
|
|
(11,235 |
) |
|
Benefits paid |
|
|
(1,296 |
) |
|
|
(1,296 |
) |
|
|
— |
|
|
Benefits paid directly by the Company |
|
|
(171 |
) |
|
|
— |
|
|
|
(171 |
) |
|
Balance on December 31, 2016 |
|
$ |
34,572 |
|
|
$ |
33,954 |
|
|
$ |
618 |
|
|
Current service cost |
|
|
2,918 |
|
|
|
— |
|
|
|
2,918 |
|
|
Interest expense/interest income |
|
|
506 |
|
|
|
519 |
|
|
|
(13 |
) |
|
Amounts recognized in profit or loss |
|
|
3,424 |
|
|
|
519 |
|
|
|
2,905 |
|
|
Remeasurement on the net defined benefit liability |
|
|
|
|
|
|
|
|
|
|
|
|
|
Return on plan assets (excluding amounts included in net interest) |
|
|
— |
|
|
|
(193 |
) |
|
|
193 |
|
|
Actuarial losses recognized from changes in demographic assumptions |
|
|
15 |
|
|
|
— |
|
|
|
15 |
|
|
Actuarial losses recognized from experience adjustments |
|
|
1,816 |
|
|
|
— |
|
|
|
1,816 |
|
|
Amounts recognized in other comprehensive income |
|
|
1,831 |
|
|
|
(193 |
) |
|
|
2,024 |
|
|
Contributions from employer |
|
|
— |
|
|
|
2,635 |
|
|
|
(2,635 |
) |
|
Benefits paid |
|
|
(1,943 |
) |
|
|
(1,943 |
) |
|
|
— |
|
|
Benefits paid directly by the Company |
|
|
(221 |
) |
|
|
— |
|
|
|
(221 |
) |
|
Balance on December 31, 2017 |
|
$ |
37,663 |
|
|
$ |
34,972 |
|
|
$ |
2,691 |
|