SILICONWARE PRECISION INDUSTRIES CO LTD | CIK:0001111759 | 3

  • Filed: 3/27/2018
  • Entity registrant name: SILICONWARE PRECISION INDUSTRIES CO LTD (CIK: 0001111759)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1111759/000119312518096596/0001193125-18-096596-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1111759/000119312518096596/spil-20171231.xml
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  • ifrs-full:DisclosureOfNetDefinedBenefitLiabilityAssetExplanatory

    (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
     
         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  
      

     

     

        

     

     

        

     

     

     
         70,145        (26,976 )       43,169  
      

     

     

        

     

     

        

     

     

     

    Remeasurements:

            

    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  
      

     

     

        

     

     

        

     

     

     
         174,028        5,814        179,842  
      

     

     

        

     

     

        

     

     

     

    Pension fund contribution

         —          (49,440 )       (49,440 ) 

    Paid Pension

         (77,827 )       77,827        —    
      

     

     

        

     

     

        

     

     

     

    Balance at December 31

         2,392,281        (1,184,971 )       1,207,310  
      

     

     

        

     

     

        

     

     

     

     

      (b) For the year ended December 31, 2016

     

         Present value of
    defined benefit
    obligations
         Fair value of
    plan assets
         Net defined
    benefit liability
     
         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  
      

     

     

        

     

     

        

     

     

     
         60,606        (20,754 )       39,852  
      

     

     

        

     

     

        

     

     

     

    Remeasurements:

            

    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  
      

     

     

        

     

     

        

     

     

     
         169,587        6,297        175,884  
      

     

     

        

     

     

        

     

     

     

    Pension fund contribution

         —          (49,814 )       (49,814 ) 

    Paid Pension

         (71,650 )       71,650        —    
      

     

     

        

     

     

        

     

     

     

    Balance at December 31

         2,550,824        (1,177,592 )       1,373,232  
      

     

     

        

     

     

        

     

     

     

     

      (c) For the year ended December 31, 2017

     

         Present value of
    defined benefit
    obligations
         Fair value of
    plan assets
         Net defined
    benefit liability
     
         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  
      

     

     

        

     

     

        

     

     

     
         54,988        (17,601 )       37,387  
      

     

     

        

     

     

        

     

     

     

    Remeasurements:

            

    Experience adjustments

         (13,625 )       —          (13,625 ) 

    Return of plan assets(excluding amount included in net interest expense)

         —          6,281        6,281  
      

     

     

        

     

     

        

     

     

     
         (13,625 )       6,281        (7,344 ) 
      

     

     

        

     

     

        

     

     

     

    Pension fund contribution

         —          (49,552 )       (49,552 ) 

    Paid Pension

         (79,127 )       79,127        —    
      

     

     

        

     

     

        

     

     

     

    Balance at December 31

         2,513,060        (1,159,337 )       1,353,723