| (h) | Reasonably possible changes to respective relevant actuarial assumptions would have affected the defined benefit obligations by the amounts as of December 31, 2017 are as follows: |
| Defined benefit obligation | ||||||||
| 1% increase | 1% decrease | |||||||
|
Discount rate for defined benefit obligations |
(190,224 | ) | 229,954 | |||||
|
Expected rate of salary increase |
224,578 | (189,818 | ) | |||||