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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2017
Text block1 [abstract] |
Summary of Major Components of Income Tax Expense | The major components of income tax were as follows:
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Current income tax |  |  |  |  |  |  |  |
In respect of the current year |  | $ | 4,029,076 |  |  | $ | 4,177,900 |  |  | $ | 4,979,766 |  |  | $ | 168,008 |
Income tax on unappropriated earnings |  |  | 187,654 |  |  |  | 829,345 |  |  |  | 1,076,353 |  |  |  | 36,314 |
Changes in estimate for prior years |  |  | (20,719 | ) |  |  | 28,160 |  |  |  | (88,162 | ) |  |  | (2,974 | )
|  |  | 4,196,011 |  |  |  | 5,035,405 |  |  |  | 5,967,957 |  |  |  | 201,348 |
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Deferred income tax |  |  |  |  |  |  |  |
In respect of the current year |  | $ | 190,829 |  |  | $ | 574,541 |  |  | $ | 534,472 |  |  | $ | 18,032 |
Adjustments attributable to changes in tax rates |  |  | 3,794 |  |  |  | 14,184 |  |  |  | - |  |  |  | - |
Changes in estimate for prior years |  |  | (20,890 | ) |  |  | (206,788 | ) |  |  | 52,872 |  |  |  | 1,784 |
Effect of foreign currency exchange differences |  |  | (58,671 | ) |  |  | (26,498 | ) |  |  | (31,698 | ) |  |  | (1,070 | )
|  |  | 115,062 |  |  |  | 355,439 |  |  |  | 555,646 |  |  |  | 18,746 |
Income tax recognized in profit or loss |  | $ | 4,311,073 |  |  | $ | 5,390,844 |  |  | $ | 6,523,603 |  |  | $ | 220,094 |
Summary of Reconciliation of Income Tax Expense | A reconciliation of income tax expense calculated at the statutory rates and income tax expense recognized in profit or loss was as follows:
|  | For the Year Ended December 31
|  | 2015 |  | 2016 (Retrospectively Adjusted) |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Profit before income tax |  | $ | 25,011,788 |  |  | $ | 27,968,705 |  |  | $ | 31,020,663 |  |  | $ | 1,046,581 |
Income tax expense calculated at the statutory rates |  | $ | 6,307,148 |  |  | $ | 8,634,187 |  |  | $ | 10,890,498 |  |  | $ | 367,426 |
Nontaxable expense in determining taxable income |  |  | 160,530 |  |  |  | (34,954 | ) |  |  | 483,715 |  |  |  | 16,319 |
Tax-exempt income |  |  | (537,987 | ) |  |  | (700,274 | ) |  |  | (623,566 | ) |  |  | (21,038 | )
Additional income tax on unappropriated earnings |  |  | 338,142 |  |  |  | 829,345 |  |  |  | 1,076,353 |  |  |  | 36,314 |
Loss carry-forward and income tax credits currently used |  |  | (1,286,705 | ) |  |  | (898,700 | ) |  |  | (1,124,043 | ) |  |  | (37,923 | )
Remeasurement of deferred income tax assets, net |  |  | (688,584 | ) |  |  | (2,797,673 | ) |  |  | (4,131,473 | ) |  |  | (139,389 | )
Changes in estimate for prior years |  |  | (20,719 | ) |  |  | 28,160 |  |  |  | (88,162 | ) |  |  | (2,974 | )
Withholding tax |  |  | 39,248 |  |  |  | 81,543 |  |  |  | 40,281 |  |  |  | 1,359 |
Land value increment tax |  |  | - |  |  |  | 249,210 |  |  |  | - |  |  |  | - |
Income tax expense recognized in profit or loss |  | $ | 4,311,073 |  |  | $ | 5,390,844 |  |  | $ | 6,523,603 |  |  | $ | 220,094 |
Summary of Income Tax Recognized Directly in Equity |
b. | Income tax recognized directly in equity
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Deferred income tax |  |  |  |  |  |  |  |
Related to employee share options |  | $ | (33 | ) |  | $ | (204 | ) |  | $ | 262 |  |  | $ | 9 |
Summary of Income Tax Recognized in Other Comprehensive Income |
c. | Income tax recognized in other comprehensive income
|  | For the Year Ended December 31
|  | 2015 |  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Deferred income tax |  |  |  |  |  |  |  |
Related to remeasurement of defined benefit plans |  | $ | 11,002 |  |  | $ | 73,637 |  |  | $ | (51,217 | ) |  | $ | (1,728 | )
Summary of Current Tax Assets and Liabilities |
d. | Current tax assets and liabilities
|  | December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Current tax assets |  |  |  |  |  |
Tax refund receivable |  | $ | 260,559 |  |  | $ | 28,458 |  |  | $ | 960 |
Prepaid income tax |  |  | 211,193 |  |  |  | 232,084 |  |  |  | 7,830 |
|  | $ | 471,752 |  |  | $ | 260,542 |  |  | $ | 8,790 |
Current tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Income tax payable |  | $ | 6,846,350 |  |  | $ | 7,619,328 |  |  | $ | 257,062 |
Summary of Movements of Deferred Tax Assets and Deferred Tax Liabilities | The movements of deferred tax assets and deferred tax liabilities were as follows:
|  | Balance at January 1 |  | Recognized in Profit or Loss |  | Recognized in Other Comprehensive Income |  | Recognized in Equity |  | Exchange Differences |  | Acquisitions through business combinations |  | Balance at December 31
|  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$ |  | NT$
Year ended December 31, 2015 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | (2,431,855 | ) |  | $ | (1,083,273 | ) |  | $ | - |  |  | $ | - |  |  | $ | 10,670 |  |  | $ | - |  |  | $ | (3,504,458 | )
Defined benefit obligation |  |  | 796,642 |  |  |  | 20,398 |  |  |  | 11,002 |  |  |  | - |  |  |  | 17,897 |  |  |  | - |  |  |  | 845,939 |
FVTPL financial instruments |  |  | (170,059 | ) |  |  | (62,152 | ) |  |  | - |  |  |  | - |  |  |  | 13 |  |  |  | - |  |  |  | (232,198 | )
Others |  |  | 1,166,297 |  |  |  | 229,799 |  |  |  | - |  |  |  | (33 | ) |  |  | (11,076 | ) |  |  | - |  |  |  | 1,384,987 |
|  |  | (638,975 | ) |  |  | (895,228 | ) |  |  | 11,002 |  |  |  | (33 | ) |  |  | 17,504 |  |  |  | - |  |  |  | (1,505,730 | )
Loss carry-forward |  |  | 519,898 |  |  |  | 812,217 |  |  |  | - |  |  |  | - |  |  |  | (8,538 | ) |  |  | - |  |  |  | 1,323,577 |
Investment credits |  |  | 452,331 |  |  |  | (32,904 | ) |  |  | - |  |  |  | - |  |  |  | (68,308 | ) |  |  | - |  |  |  | 351,119 |
Others |  |  | (853 | ) |  |  | 853 |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
|  | $ | 332,401 |  |  | $ | (115,062 | ) |  | $ | 11,002 |  |  | $ | (33 | ) |  | $ | (59,342 | ) |  | $ | - |  |  | $ | 168,966 |
Year ended December 31, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | (3,504,458 | ) |  | $ | (182,291 | ) |  | $ | - |  |  | $ | - |  |  | $ | (72,098 | ) |  | $ | - |  |  | $ | (3,758,847 | )
Defined benefit obligation |  |  | 845,939 |  |  |  | (48,601 | ) |  |  | 73,637 |  |  |  | - |  |  |  | 2,509 |  |  |  | - |  |  |  | 873,484 |
FVTPL financial instruments |  |  | (232,198 | ) |  |  | 212,737 |  |  |  | - |  |  |  | - |  |  |  | (1,902 | ) |  |  | - |  |  |  | (21,363 | )
Others |  |  | 1,384,987 |  |  |  | (283,179 | ) |  |  | - |  |  |  | (204 | ) |  |  | (21,780 | ) |  |  | - |  |  |  | 1,079,824 |
|  |  | (1,505,730 | ) |  |  | (301,334 | ) |  |  | 73,637 |  |  |  | (204 | ) |  |  | (93,271 | ) |  |  | - |  |  |  | (1,826,902 | )
Loss carry-forward |  |  | 1,323,577 |  |  |  | (110,967 | ) |  |  | - |  |  |  | - |  |  |  | (91,008 | ) |  |  | 2,939 |  |  |  | 1,124,541 |
Investment credits |  |  | 351,119 |  |  |  | 56,862 |  |  |  | - |  |  |  | - |  |  |  | (25,245 | ) |  |  | - |  |  |  | 382,736 |
|  | $ | 168,966 |  |  | $ | (355,439 | ) |  | $ | 73,637 |  |  | $ | (204 | ) |  | $ | (209,524 | ) |  | $ | 2,939 |  |  | $ | (319,625 | )
Year ended December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | (3,758,847 | ) |  | $ | (101,576 | ) |  | $ | - |  |  | $ | - |  |  | $ | (18,643 | ) |  | $ | - |  |  | $ | (3,879,066 | )
Defined benefit obligation |  |  | 873,484 |  |  |  | (26,736 | ) |  |  | (51,217 | ) |  |  | - |  |  |  | (15,291 | ) |  |  | - |  |  |  | 780,240 |
FVTPL financial instruments |  |  | (21,363 | ) |  |  | (86,342 | ) |  |  | - |  |  |  | - |  |  |  | 2,802 |  |  |  | - |  |  |  | (104,903 | )
Others |  |  | 1,079,824 |  |  |  | (22,748 | ) |  |  | - |  |  |  | 262 |  |  |  | (28,929 | ) |  |  | - |  |  |  | 1,028,409 |
|  |  | (1,826,902 | ) |  |  | (237,402 | ) |  |  | (51,217 | ) |  |  | 262 |  |  |  | (60,061 | ) |  |  | - |  |  |  | (2,175,320 | )
Loss carry-forward |  |  | 1,124,541 |  |  |  | (456,246 | ) |  |  | - |  |  |  | - |  |  |  | 13,146 |  |  |  | - |  |  |  | 681,441 |
Investment credits |  |  | 382,736 |  |  |  | 138,002 |  |  |  | - |  |  |  | - |  |  |  | 13,475 |  |  |  | - |  |  |  | 534,213 |
|  | $ | (319,625 | ) |  | $ | (555,646 | ) |  | $ | (51,217 | ) |  | $ | 262 |  |  | $ | (33,440 | ) |  | $ | - |  |  | $ | (959,666 | )
|  | Balance at January 1 |  | Recognized in Profit or Loss |  | Recognized in Other Comprehensive Income |  | Recognized in Equity |  | Exchange Differences |  | Acquisitions through business combinations |  | Balance at December 31
|  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4) |  | US$ (Note 4)
Year ended December 31, 2017 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | (126,817 | ) |  | $ | (3,427 | ) |  | $ | - |  |  | $ | - |  |  | $ | (629 | ) |  | $ | - |  |  | $ | (130,873 | )
Defined benefit obligation |  |  | 29,470 |  |  |  | (902 | ) |  |  | (1,728 | ) |  |  | - |  |  |  | (516 | ) |  |  | - |  |  |  | 26,324 |
FVTPL financial instruments |  |  | (721 | ) |  |  | (2,913 | ) |  |  | - |  |  |  | - |  |  |  | 94 |  |  |  | - |  |  |  | (3,540 | )
Others |  |  | 36,431 |  |  |  | (767 | ) |  |  | - |  |  |  | 9 |  |  |  | (976 | ) |  |  | - |  |  |  | 34,697 |
|  |  | (61,637 | ) |  |  | (8,009 | ) |  |  | (1,728 | ) |  |  | 9 |  |  |  | (2,027 | ) |  |  | - |  |  |  | (73,392 | )
Loss carry-forward |  |  | 37,940 |  |  |  | (15,393 | ) |  |  | - |  |  |  | - |  |  |  | 444 |  |  |  | - |  |  |  | 22,991 |
Investment credits |  |  | 12,913 |  |  |  | 4,656 |  |  |  | - |  |  |  | - |  |  |  | 454 |  |  |  | - |  |  |  | 18,023 |
|  | $ | (10,784 | ) |  | $ | (18,746 | ) |  | $ | (1,728 | ) |  | $ | 9 |  |  | $ | (1,129 | ) |  | $ | - |  |  | $ | (32,378 | )
Summary of Unrecognized Deferred Tax Assets Related to Loss Carry-forward, Investment Credits and Deductible Temporary Differences | Unrecognized deferred tax assets related to loss carry-forward, investment credits and deductible temporary differences were summarized as follows:
|  | December 31
|  | 2016 |  | 2017
|  | NT$ |  | NT$ |  | US$ (Note 4)
Loss carry-forward |  | $ | 652,593 |  |  | $ | 542,054 |  |  | $ | 18,288 |
Investment credits |  |  | 280,068 |  |  |  | - |  |  |  | - |
Deductible temporary differences |  |  | 904,441 |  |  |  | 712,141 |  |  |  | 24,026 |
|  | $ | 1,837,102 |  |  | $ | 1,254,195 |  |  | $ | 42,314 |
Summary of Unused Loss Carry-forward | As of December 31, 2017, the unused loss carry-forward comprised of:
Year of Expiry |  | NT$ |  | US$
|  |  |  | (Note 4)
2018 |  | $ | 230,656 |  |  | $ | 7,782 |
2019 |  |  | 34,981 |  |  |  | 1,180 |
2020 |  |  | 615,327 |  |  |  | 20,760 |
2021 |  |  | 164,377 |  |  |  | 5,546 |
2022 and thereafter |  |  | 178,154 |  |  |  | 6,011 |
|  | $ | 1,223,495 |  |  | $ | 41,279
Summary of Unused Investment Credits | As of December 31, 2017, unused investment credits comprised of:
|  | Remaining Creditable Amount |  |
Tax Credit Source |  | NT$ |  | US$ |  | Expiry Year
|  |  |  | (Note 4) |  |
Purchase of machinery and equipment |  | $ | 518,790 |  |  | $ | 17,503 |  |  | 2018
Others |  |  | 15,423 |  |  |  | 520 |  |  | 2022 and thereafter
|  | $ | 534,213 |  |  | $ | 18,023 |  |  |
Summary of Projects were Exempted From Income Tax | As of December 31, 2017, profits attributable to the following expansion projects were exempted from income tax for a 5-year period:
|  | Tax-exemption Period
Construction and expansion of 2007 by the Company |  | 2016.01-2020.12
Construction and expansion of 2008 by the Company |  | 2014.01-2018.12
Construction and expansion of 2008 by ASE Test Inc. |  | 2014.01-2018.12
Construction and expansion of 2009 by ASE Test Inc. |  | 2018.01-2022.12
Expansion of 2008 by ASE Electronics Inc. |  | 2016.01-2020.12

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