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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2017
Major Components Of Tax Expense Income [Abstract] |
Major Components of Income Tax Expense | The major components of income tax expense were as follows:
|  | Year Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Current tax |  |  |  |  |  |  |  |  |  |  |  |
Current tax expenses recognized for the year |  | $ | 8,570 |  |  | $ | 6,736 |  |  | $ | 7,996 |
Tax on unappropriated earnings |  |  | 821 |  |  |  | (346 | ) |  |  | (60 | )
Income tax adjustments on prior years |  |  | (83 | ) |  |  | (22 | ) |  |  | (2 | )
Others |  |  | 15 |  |  |  | 15 |  |  |  | 10 |
|  |  | 9,323 |  |  |  | 6,383 |  |  |  | 7,944 |
Deferred tax |  |  |  |  |  |  |  |  |  |  |  |
Deferred tax expense recognized for the year |  |  | (222 | ) |  |  | 1,404 |  |  |  | (101 | )
Income tax adjustments on prior years |  |  | — |  |  |  | — |  |  |  | 6 |
|  |  | (222 | ) |  |  | 1,404 |  |  |  | (95 | )
Income tax recognized in profit or loss |  | $ | 9,101 |  |  | $ | 7,787 |  |  | $ | 7,849 |
Reconciliation of Accounting Profit and Income Tax Expense | Reconciliation of accounting profit and income tax expense was as follows:
|  | Year Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Income before income tax |  | $ | 51,953 |  |  | $ | 49,413 |  |  | $ | 48,009 |
Income tax expense calculated at the statutory rate (17%) |  | $ | 8,832 |  |  | $ | 8,400 |  |  | $ | 8,162 |
Nondeductible revenues and expenses in determining taxable income |  |  | 28 |  |  |  | 5 |  |  |  | 34 |
Imputed income on tax |  |  | — |  |  |  | — |  |  |  | — |
Unrecognized deductible temporary differences |  |  | 11 |  |  |  | (9 | ) |  |  | (1 | )
Unrecognized loss carryforwards |  |  | 83 |  |  |  | 12 |  |  |  | 10 |
Tax-exempt income |  |  | (183 | ) |  |  | (25 | ) |  |  | (87 | )
Income tax on unappropriated earnings |  |  | 821 |  |  |  | (346 | ) |  |  | (60 | )
Investment credits |  |  | (329 | ) |  |  | (234 | ) |  |  | (212 | )
Effect of different tax rates of group entities operating in other jurisdictions |  |  | (94 | ) |  |  | (8 | ) |  |  | (2 | )
Income tax adjustments on prior years |  |  | (83 | ) |  |  | (22 | ) |  |  | 4 |
Others |  |  | 15 |  |  |  | 14 |  |  |  | 1 |
Income tax expense recognized in profit or loss |  | $ | 9,101 |  |  | $ | 7,787 |  |  | $ | 7,849 |
Income Tax Expense (Benefit) Recognized in Other Comprehensive Income |
| b. | Income tax expense (benefit) recognized in other comprehensive income
|  | Year Ended December 31 |
|  | 2015 |  |  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  |  |  | (In Millions) |  |  |  |  |
Deferred tax |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gain or loss on available-for-sale financial assets |  | $ | 2 |  |  | $ | (2 | ) |  | $ | (3 | )
Remeasurement on defined benefit plan |  |  | (39 | ) |  |  | (347 | ) |  |  | (344 | )
Total income tax benefit recognized in other comprehensive income |  | $ | (37 | ) |  | $ | (349 | ) |  | $ | (347 | )
Current Tax Assets and Liabilities |
| c. | Current tax assets and liabilities
|  | December 31 |
|  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Current tax assets |  |  |  |  |  |  |  |
Tax refund receivable (included in other current assets - other) |  | $ | 5 |  |  | $ | 2 |
Current tax liabilities |  |  |  |  |  |  |  |
Income tax payable |  | $ | 6,522 |  |  | $ | 8,674 |
Movements of Deferred Income Tax Assets and Liabilities |
| d. | Deferred income tax assets and liabilities
The movements of deferred income tax assets and liabilities were as follows: For the year ended December 31, 2015
|  | January 1, 2015 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | From Business Combination |  |  | December 31, 2015 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred Income Tax Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit obligation |  | $ | 1,096 |  |  | $ | 71 |  |  | $ | 39 |  |  | $ | — |  |  | $ | 1,206 |
Share of the profit of associates and joint ventures accounted for using equity method |  |  | 277 |  |  |  | 48 |  |  |  | — |  |  |  | — |  |  |  | 325 |
Allowance for doubtful receivables over quota |  |  | 114 |  |  |  | 55 |  |  |  | — |  |  |  | — |  |  |  | 169 |
Impairment loss on property, plant and equipment |  |  | 32 |  |  |  | 12 |  |  |  | — |  |  |  | — |  |  |  | 44 |
Deferred revenue |  |  | 156 |  |  |  | (20 | ) |  |  | — |  |  |  | — |  |  |  | 136 |
Valuation loss on inventory |  |  | 41 |  |  |  | (8 | ) |  |  | — |  |  |  | — |  |  |  | 33 |
Estimated warranty liabilities |  |  | 19 |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | 18 |
Unrealized foreign exchange loss, net |  |  | — |  |  |  | 18 |  |  |  | — |  |  |  | — |  |  |  | 18 |
Accrued award credits liabilities |  |  | 28 |  |  |  | (6 | ) |  |  | — |  |  |  | — |  |  |  | 22 |
Property, plant and equipment |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2 |  |  |  | 2 |
Others |  |  | 34 |  |  |  | 6 |  |  |  | — |  |  |  | — |  |  |  | 40 |
|  |  | 1,797 |  |  |  | 175 |  |  |  | 39 |  |  |  | 2 |  |  |  | 2,013 |
Loss carryforwards |  |  | 29 |  |  |  | 17 |  |  |  | — |  |  |  | 2 |  |  |  | 48 |
|  | $ | 1,826 |  |  | $ | 192 |  |  | $ | 39 |  |  | $ | 4 |  |  | $ | 2,061 |
|  | January 1, 2015 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | From Business Combination |  |  | December 31, 2015 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred Income Tax Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit obligation |  | $ | — |  |  | $ | (1 | ) |  | $ | — |  |  | $ | — |  |  | $ | (1 | )
Land value incremental tax |  |  | (95 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (95 | )
Intangible assets |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | (44 | ) |  |  | (43 | )
Deferred revenue for award credits |  |  | (5 | ) |  |  | 3 |  |  |  | — |  |  |  | — |  |  |  | (2 | )
Valuation gain or loss on financial instruments, net |  |  | (3 | ) |  |  | — |  |  |  | (2 | ) |  |  | — |  |  |  | (5 | )
Unrealized foreign exchange gain, net |  |  | (29 | ) |  |  | 28 |  |  |  | — |  |  |  | — |  |  |  | (1 | )
Others |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | (1 | )
|  | $ | (132 | ) |  | $ | 30 |  |  | $ | (2 | ) |  | $ | (44 | ) |  | $ | (148 | )
For the year ended December 31, 2016
|  | January 1, 2016 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | December 31, 2016 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred Income Tax Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit obligation |  | $ | 1,206 |  |  | $ | (179 | ) |  | $ | 347 |  |  | $ | 1,374 |
Share of profits of associates and joint ventures accounted for using equity method |  |  | 325 |  |  |  | 5 |  |  |  | — |  |  |  | 330 |
Allowance for doubtful receivables over quota |  |  | 169 |  |  |  | 61 |  |  |  | — |  |  |  | 230 |
Impairment loss on property, plant and equipment |  |  | 44 |  |  |  | 78 |  |  |  | — |  |  |  | 122 |
Deferred revenue |  |  | 136 |  |  |  | (19 | ) |  |  | — |  |  |  | 117 |
Valuation loss on inventory |  |  | 33 |  |  |  | (13 | ) |  |  | — |  |  |  | 20 |
Estimated warranty liabilities |  |  | 18 |  |  |  | 1 |  |  |  | — |  |  |  | 19 |
Unrealized foreign exchange loss, net |  |  | 18 |  |  |  | (18 | ) |  |  | — |  |  |  | — |
Accrued award credits liabilities |  |  | 22 |  |  |  | (2 | ) |  |  | — |  |  |  | 20 |
Property, plant and equipment |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 2 |
Others |  |  | 40 |  |  |  | (6 | ) |  |  | — |  |  |  | 34 |
|  |  | 2,013 |  |  |  | (92 | ) |  |  | 347 |  |  |  | 2,268 |
Loss carryforwards |  |  | 48 |  |  |  | 6 |  |  |  | — |  |  |  | 54 |
|  | $ | 2,061 |  |  | $ | (86 | ) |  | $ | 347 |  |  | $ | 2,322 |
|  | January 1, 2016 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | December 31, 2016 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred Income Tax Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit obligation |  | $ | (1 | ) |  | $ | (1,268 | ) |  | $ | — |  |  | $ | (1,269 | )
Land value incremental tax |  |  | (95 | ) |  |  | — |  |  |  | — |  |  |  | (95 | )
Intangible assets |  |  | (43 | ) |  |  | 3 |  |  |  | — |  |  |  | (40 | )
Deferred revenue for award credits |  |  | (2 | ) |  |  | (44 | ) |  |  | — |  |  |  | (46 | )
Valuation gain or loss on financial instruments, net |  |  | (5 | ) |  |  | — |  |  |  | 2 |  |  |  | (3 | )
Unrealized foreign exchange gain, net |  |  | (1 | ) |  |  | (9 | ) |  |  | — |  |  |  | (10 | )
Others |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | (1 | )
|  | $ | (148 | ) |  | $ | (1,318 | ) |  | $ | 2 |  |  | $ | (1,464 | )
For the year ended December 31, 2017
|  | January 1, 2017 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | December 31, 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred Income Tax Assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit obligation |  | $ | 1,374 |  |  | $ | 5 |  |  | $ | 344 |  |  | $ | 1,723 |
Share of profits of associates and joint ventures accounted for using equity method |  |  | 330 |  |  |  | 1 |  |  |  | — |  |  |  | 331 |
Allowance for doubtful receivables over quota |  |  | 230 |  |  |  | 59 |  |  |  | — |  |  |  | 289 |
Impairment loss on property, plant and equipment |  |  | 122 |  |  |  | (10 | ) |  |  | — |  |  |  | 112 |
Deferred revenue |  |  | 117 |  |  |  | (11 | ) |  |  | — |  |  |  | 106 |
Valuation loss on inventory |  |  | 20 |  |  |  | 3 |  |  |  | — |  |  |  | 23 |
Estimated warranty liabilities |  |  | 19 |  |  |  | 3 |  |  |  | — |  |  |  | 22 |
Unrealized foreign exchange loss, net |  |  | — |  |  |  | 17 |  |  |  | — |  |  |  | 17 |
Accrued award credits liabilities |  |  | 20 |  |  |  | (5 | ) |  |  | — |  |  |  | 15 |
Trade-in right |  |  | — |  |  |  | 15 |  |  |  | — |  |  |  | 15 |
Property, plant and equipment |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | 2 |
Others |  |  | 34 |  |  |  | (5 | ) |  |  | — |  |  |  | 29 |
|  |  | 2,268 |  |  |  | 72 |  |  |  | 344 |  |  |  | 2,684 |
Loss carryforwards |  |  | 54 |  |  |  | (8 | ) |  |  | — |  |  |  | 46 |
|  | $ | 2,322 |  |  | $ | 64 |  |  | $ | 344 |  |  | $ | 2,730 |
|  | January 1, 2017 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | December 31, 2017 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  | (In Millions) |
Deferred Income Tax Liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Defined benefit obligation |  | $ | (1,269 | ) |  | $ | 4 |  |  | $ | — |  |  | $ | (1,265 | )
Land value incremental tax |  |  | (95 | ) |  |  | — |  |  |  | — |  |  |  | (95 | )
Intangible assets |  |  | (40 | ) |  |  | 1 |  |  |  | — |  |  |  | (39 | )
Deferred revenue for award credits |  |  | (46 | ) |  |  | 17 |  |  |  | — |  |  |  | (29 | )
Valuation gain or loss on financial instruments, net |  |  | (3 | ) |  |  | (1 | ) |  |  | 3 |  |  |  | (1 | )
Unrealized foreign exchange gain, net |  |  | (10 | ) |  |  | 10 |  |  |  | — |  |  |  | — |
Others |  |  | (1 | ) |  |  | — |  |  |  | — |  |  |  | (1 | )
|  | $ | (1,464 | ) |  | $ | 31 |  |  | $ | 3 |  |  | $ | (1,430 | )
Items for Which No Deferred Income Tax Assets Have Been Recognized |
| e. | Items for which no deferred income tax assets have been recognized
|  | December 31 |
|  | 2016 |  |  | 2017 |
|  | NT$ |  |  | NT$ |
|  | (In Millions) |
Loss carryforwards |  |  |  |  |  |  |  |
Expire in 2018 |  | $ | 126 |  |  | $ | 126 |
Expire in 2019 |  |  | 138 |  |  |  | 138 |
Expire in 2020 |  |  | 42 |  |  |  | 42 |
Expire in 2021 |  |  | 13 |  |  |  | 9 |
Expire in 2022 |  |  | 1 |  |  |  | 11 |
Expire in 2023 |  |  | 1 |  |  |  | — |
Expire in 2024 |  |  | — |  |  |  | — |
Expire in 2025 |  |  | 14 |  |  |  | 13 |
Expire in 2026 |  |  | — |  |  |  | — |
Expire in 2027 |  |  | — |  |  |  | 2 |
|  | $ | 335 |  |  | $ | 341 |
Deductible temporary differences |  | $ | 3 |  |  | $ | 2 |
Information About Unused Loss Carryforwards | Information about unused loss carryforwards As of December 31, 2017, unused loss carryforwards was as follows:
Remaining Creditable Amount |  |  | Expiry Year
NT$ (In Millions) |  |  |
$ | 126 |  |  | 2018
| 138 |  |  | 2019
| 45 |  |  | 2020
| 20 |  |  | 2021
| 12 |  |  | 2022
| 1 |  |  | 2023
| 4 |  |  | 2024
| 28 |  |  | 2025
| 10 |  |  | 2026
| 3 |  |  | 2027
$ | 387 |  |  |
Imputation Credit Account | Imputation credit account
|  | December 31 |
|  | 2016 |
|  | NT$ |
|  | (In Millions) |
Balance of Imputation Credit Account (“ICA”) |  | $ | 7,691 |

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