| (5) | For the years ended December 31, 2016 and 2017, if the aforementioned discount rate and future salary increase rate are 0.5% higher (lower) than management’s estimates, the impact on the carrying amounts of defined benefit obligations is as follows: |
| Impact on defined benefit obligations | ||||||||
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As of December 31, 2016 |
0.5% increase in assumption |
0.5% decrease in assumption |
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| NT$ | NT$ | |||||||
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Discount rate |
(150,030 | ) | 163,143 | |||||
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Future salary increase rate |
161,138 | (149,723 | ) | |||||
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| Impact on defined benefit obligations | ||||||||
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As of December 31, 2017 |
0.5% increase in assumption |
0.5% decrease in assumption |
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| NT$ | NT$ | |||||||
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Discount rate |
(139,783 | ) | 151,499 | |||||
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Future salary increase rate |
149,644 | (139,499 | ) | |||||
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