The sensitivity analysis below has been determined based on reasonably possible changes of the respective assumptions occurring at each balance sheet date, while holding all other assumptions constant.
| December 31 | ||||||||||||
| 2016 | 2017 | |||||||||||
| NT$ | NT$ | US$ (Note 4) | ||||||||||
| Discount Rate | ||||||||||||
| 0.5% higher | $ | (464,647 | ) | $ | (455,158 | ) | $ | (15,356 | ) | |||
| 0.5% lower | $ | 508,862 | $ | 461,891 | $ | 15,583 | ||||||
| Expected rates of salary increase | ||||||||||||
| 0.5% higher | $ | 500,051 | $ | 453,792 | $ | 15,310 | ||||||
| 0.5% lower | $ | (452,956 | ) | $ | (444,493 | ) | $ | (14,996 | ) | |||