| (2) | Movements in net defined benefit liabilities are as follows: |
| (a) | For the year ended December 31, 2015 |
| Present value of defined benefit obligations |
Fair value of plan assets |
Net defined benefit liability |
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| NT$ | NT$ | NT$ | ||||||||||
|
Balance at January 1 |
2,225,935 | (1,192,196 | ) | 1,033,739 | ||||||||
|
Current service cost |
20,475 | — | 20,475 | |||||||||
|
Interest expense (income) |
49,670 | (26,976 | ) | 22,694 | ||||||||
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|
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| 70,145 | (26,976 | ) | 43,169 | |||||||||
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Remeasurements: |
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|
Experience adjustments |
10,493 | — | 10,493 | |||||||||
|
Changes in demographic assumptions |
18,021 | — | 18,021 | |||||||||
|
Changes in financial assumptions |
145,514 | — | 145,514 | |||||||||
|
Return of plan assets(excluding amount included in net interest expense) |
— | 5,814 | 5,814 | |||||||||
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|
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| 174,028 | 5,814 | 179,842 | ||||||||||
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|
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|
Pension fund contribution |
— | (49,440 | ) | (49,440 | ) | |||||||
|
Paid Pension |
(77,827 | ) | 77,827 | — | ||||||||
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|
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Balance at December 31 |
2,392,281 | (1,184,971 | ) | 1,207,310 | ||||||||
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| (b) | For the year ended December 31, 2016 |
| Present value of defined benefit obligations |
Fair value of plan assets |
Net defined benefit liability |
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| NT$ | NT$ | NT$ | ||||||||||
|
Balance at January 1 |
2,392,281 | (1,184,971 | ) | 1,207,310 | ||||||||
|
Current service cost |
19,165 | — | 19,165 | |||||||||
|
Interest expense (income) |
41,441 | (20,754 | ) | 20,687 | ||||||||
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|
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| 60,606 | (20,754 | ) | 39,852 | |||||||||
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Remeasurements: |
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|
Experience adjustments |
19,709 | — | 19,709 | |||||||||
|
Changes in financial assumptions |
149,878 | — | 149,878 | |||||||||
|
Return of plan assets(excluding amount included in net interest expense) |
— | 6,297 | 6,297 | |||||||||
|
|
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|
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| 169,587 | 6,297 | 175,884 | ||||||||||
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|
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|
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|
Pension fund contribution |
— | (49,814 | ) | (49,814 | ) | |||||||
|
Paid Pension |
(71,650 | ) | 71,650 | — | ||||||||
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|
Balance at December 31 |
2,550,824 | (1,177,592 | ) | 1,373,232 | ||||||||
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| (c) | For the year ended December 31, 2017 |
| Present value of defined benefit obligations |
Fair value of plan assets |
Net defined benefit liability |
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| NT$ | NT$ | NT$ | ||||||||||
|
Balance at January 1 |
2,550,824 | (1,177,592 | ) | 1,373,232 | ||||||||
|
Current service cost |
17,171 | — | 17,171 | |||||||||
|
Interest expense (income) |
37,817 | (17,601 | ) | 20,216 | ||||||||
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|
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| 54,988 | (17,601 | ) | 37,387 | |||||||||
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Remeasurements: |
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|
Experience adjustments |
(13,625 | ) | — | (13,625 | ) | |||||||
|
Return of plan assets(excluding amount included in net interest expense) |
— | 6,281 | 6,281 | |||||||||
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| (13,625 | ) | 6,281 | (7,344 | ) | ||||||||
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|
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Pension fund contribution |
— | (49,552 | ) | (49,552 | ) | |||||||
|
Paid Pension |
(79,127 | ) | 79,127 | — | ||||||||
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Balance at December 31 |
2,513,060 | (1,159,337 | ) | 1,353,723 | ||||||||
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