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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2018
Text block [abstract] |
Summary of Major Components of Income Tax Expense | The major components of income tax were as follows:
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Current income tax |  |  |  |  |  |  |  |
In respect of the current year |  | $ | 4,177,900 |  |  | $ | 4,979,766 |  |  | $ | 5,207,309 |  |  | $ | 170,118 |
Income tax on unappropriated earnings |  |  | 829,345 |  |  |  | 1,076,353 |  |  |  | (1,022,560 | ) |  |  | (33,406 | )
Changes in estimate for prior years |  |  | 28,160 |  |  |  | (88,162 | ) |  |  | (103,822 | ) |  |  | (3,392 | )
|  |  | 5,035,405 |  |  |  | 5,967,957 |  |  |  | 4,080,927 |  |  |  | 133,320 |
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In respect of the current year |  |  | 574,541 |  |  |  | 534,472 |  |  |  | (227,327 | ) |  |  | (7,426 | )
Effect of tax rate changes |  |  | 14,184 |  |  |  | - |  |  |  | 657,346 |  |  |  | 21,475 |
Changes in estimate for prior years |  |  | (206,788 | ) |  |  | 52,872 |  |  |  | 5,696 |  |  |  | 186 |
Effect of foreign currency exchange differences |  |  | (26,498 | ) |  |  | (31,698 | ) |  |  | (3,273 | ) |  |  | (107 | )
|  |  | 355,439 |  |  |  | 555,646 |  |  |  | 432,442 |  |  |  | 14,128 |
Income tax expense recognized in profit or loss |  | $ | 5,390,844 |  |  | $ | 6,523,603 |  |  | $ | 4,513,369 |  |  | $ | 147,448 |
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
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Profit before income tax |  | $ | 27,968,705 |  |  | $ | 31,020,663 |  |  | $ | 31,937,678 |  |  | $ | 1,043,374 |
Income tax expense calculated at the statutory rates |  | $ | 8,634,187 |  |  | $ | 10,890,498 |  |  | $ | 13,540,599 |  |  | $ | 442,359 |
Nontaxable expense (income) in determining taxable income |  |  | (34,954 | ) |  |  | 483,715 |  |  |  | 353,019 |  |  |  | 11,533 |
Tax-exempt income |  |  | (700,274 | ) |  |  | (623,566 | ) |  |  | (2,515,453 | ) |  |  | (82,177 | )
Additional income tax on unappropriated earnings |  |  | 829,345 |  |  |  | 1,076,353 |  |  |  | (1,022,560 | ) |  |  | (33,406 | )
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Loss carry-forward and income tax credits currently used |  | $ | (898,700 | ) |  | $ | (1,124,043 | ) |  | $ | (971,124 | ) |  | $ | (31,726 | )
Remeasurement of deferred income tax assets, net |  |  | (2,797,673 | ) |  |  | (4,131,473 | ) |  |  | (4,776,271 | ) |  |  | (156,036 | )
Changes in estimate for prior periods |  |  | 28,160 |  |  |  | (88,162 | ) |  |  | (103,822 | ) |  |  | (3,392 | )
Withholding tax |  |  | 81,543 |  |  |  | 40,281 |  |  |  | 8,981 |  |  |  | 293 |
Land value increment tax |  |  | 249,210 |  |  |  | - |  |  |  | - |  |  |  | - |
Income tax expense recognized in profit or loss |  | $ | 5,390,844 |  |  | $ | 6,523,603 |  |  | $ | 4,513,369 |  |  | $ | 147,448 |
Summary of Income Tax Recognized Directly in Equity |
| b. | Income tax recognized directly in equity
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Deferred income tax |  |  |  |  |  |  |  |
Related to employee share options |  | $ | (204 | ) |  | $ | 262 |  |  | $ | (1,099 | ) |  | $ | (36 | )
Summary of Income Tax Recognized in Other Comprehensive Income |
| c. | Income tax recognized in other comprehensive income
|  | For the Year Ended December 31
|  | 2016 |  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Deferred income tax |  |  |  |  |  |  |  |
Related to remeasurement of defined benefit plans |  | $ | 73,637 |  |  | $ | (51,217 | ) |  | $ | 55,346 |  |  | $ | 1,808 |
Effect of tax rate changes |  |  | - |  |  |  | - |  |  |  | 70,755 |  |  |  | 2,312 |
Income tax recognized in other comprehensive income |  | $ | 73,637 |  |  | $ | (51,217 | ) |  | $ | 126,101 |  |  | $ | 4,120 |
Summary of Current Tax Assets and Liabilities |
| d. | Current tax assets and liabilities
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
Current tax assets |  |  |  |  |  |
Tax refund receivable |  | $ | 28,458 |  |  | $ | 50,456 |  |  | $ | 1,648 |
Prepaid income tax |  |  | 232,084 |  |  |  | 473,807 |  |  |  | 15,479 |
|  | $ | 260,542 |  |  | $ | 524,263 |  |  | $ | 17,127 |
Current tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Income tax payable |  | $ | 7,619,328 |  |  | $ | 6,781,136 |  |  | $ | 221,553 |
Summary of Movements of Deferred Tax Assets and Deferred Tax Liabilities | The movements of deferred tax assets and deferred tax liabilities were as follows: For the year ended December 31, 2016
|  | 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$
Deferred tax assets (liabilities) |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 | )
For the year ended December 31, 2017
|  | 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$
Deferred tax assets (liabilities) |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 | )
For the year ended December 31, 2018
|  | Balance at January 1 |  | Adjustment on initial Application of IFRS 15 |  | 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$ |  | NT$
Deferred tax assets (liabilities) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | (3,879,066 | ) |  | $ | - |  |  | $ | (600,229 | ) |  | $ | - |  |  | $ | - |  |  | $ | (21,146 | ) |  | $ | (45,873 | ) |  | $ | (4,546,314 | )
Defined benefit obligation |  |  | 780,240 |  |  |  | - |  |  |  | (131,687 | ) |  |  | 126,101 |  |  |  | - |  |  |  | 27,884 |  |  |  | 262,286 |  |  |  | 1,064,824 |
FVTPL financial instruments |  |  | (104,903 | ) |  |  | - |  |  |  | 284,659 |  |  |  | - |  |  |  | - |  |  |  | (137 | ) |  |  | 27,402 |  |  |  | 207,021 |
Others |  |  | 1,028,409 |  |  |  | (97,358 | ) |  |  | (26,147 | ) |  |  | - |  |  |  | (1,099 | ) |  |  | 74,327 |  |  |  | 294,540 |  |  |  | 1,272,672 |
|  |  | (2,175,320 | ) |  |  | (97,358 | ) |  |  | (473,404 | ) |  |  | 126,101 |  |  |  | (1,099 | ) |  |  | 80,928 |  |  |  | 538,355 |  |  |  | (2,001,797 | )
Loss carry-forward |  |  | 681,441 |  |  |  | - |  |  |  | (50,059 | ) |  |  | - |  |  |  | - |  |  |  | 28,293 |  |  |  | 12,600 |  |  |  | 672,275 |
Investment credits |  |  | 534,213 |  |  |  | - |  |  |  | 91,021 |  |  |  | - |  |  |  | - |  |  |  | 5,932 |  |  |  | - |  |  |  | 631,166 |
|  | $ | (959,666 | ) |  | $ | (97,358 | ) |  | $ | (432,442 | ) |  | $ | 126,101 |  |  | $ | (1,099 | ) |  | $ | 115,153 |  |  | $ | 550,955 |  |  | $ | (698,356 | )
|  | Balance at January 1 |  | Adjustment on initial Application of IFRS 15 |  | 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) |  | US$ (Note 4)
Deferred tax assets (liabilities) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | (126,726 | ) |  | $ | - |  |  | $ | (19,609 | ) |  | $ | - |  |  | $ | - |  |  | $ | (691 | ) |  | $ | (1,499 | ) |  | $ | (148,525 | )
Defined benefit obligation |  |  | 25,490 |  |  |  | - |  |  |  | (4,302 | ) |  |  | 4,120 |  |  |  | - |  |  |  | 911 |  |  |  | 8,569 |  |  |  | 34,788 |
FVTPL financial instruments |  |  | (3,427 | ) |  |  | - |  |  |  | 9,300 |  |  |  | - |  |  |  | - |  |  |  | (4 | ) |  |  | 895 |  |  |  | 6,764 |
Others |  |  | 33,597 |  |  |  | (3,181 | ) |  |  | (854 | ) |  |  | - |  |  |  | (36 | ) |  |  | 2,428 |  |  |  | 9,622 |  |  |  | 41,576 |
|  |  | (71,066 | ) |  |  | (3,181 | ) |  |  | (15,465 | ) |  |  | 4,120 |  |  |  | (36 | ) |  |  | 2,644 |  |  |  | 17,587 |  |  |  | (65,397 | )
Loss carry-forward |  |  | 22,262 |  |  |  | - |  |  |  | (1,635 | ) |  |  | - |  |  |  | - |  |  |  | 924 |  |  |  | 412 |  |  |  | 21,963 |
Investment credits |  |  | 17,452 |  |  |  | - |  |  |  | 2,973 |  |  |  | - |  |  |  | - |  |  |  | 194 |  |  |  | - |  |  |  | 20,619 |
|  | $ | (31,352 | ) |  | $ | (3,181 | ) |  | $ | (14,127 | ) |  | $ | 4,120 |  |  | $ | (36 | ) |  | $ | 3,762 |  |  | $ | 17,999 |  |  | $ | (22,815 | )
Summary of Unrecognized Deferred Tax Assets Related to Loss Carry-forward, Investment Credits and Deductible Temporary Differences |
|  | December 31
|  | 2017 |  | 2018
|  | NT$ |  | NT$ |  | US$ (Note 4)
Loss carry-forward |  | $ | 542,054 |  |  | $ | 666,043 |  |  | $ | 21,759 |
Deductible temporary differences |  |  | 712,141 |  |  |  | 332,255 |  |  |  | 10,854 |
|  | $ | 1,254,195 |  |  | $ | 998,298 |  |  | $ | 32,613 |
Summary of Unused Loss Carry-forward | As of December 31, 2018, the unused loss carry-forward comprised of:
Expiry Year |  | NT$ |  | US$
|  |  |  | (Note 4)
2019 |  | $ | 163,916 |  |  | $ | 5,355 |
2020 |  |  | 290,460 |  |  |  | 9,489 |
Expiry Year |  | NT$ |  | US$
|  |  |  | (Note 4)
2021 |  | $ | 159,641 |  |  | $ | 5,215 |
2022 |  |  | 94,287 |  |  |  | 3,080 |
2023 and thereafter |  |  | 630,015 |  |  |  | 20,582 |
|  | $ | 1,338,319 |  |  | $ | 43,721 |
Summary of Unused Investment Credits | As of December 31, 2018, unused investment credits comprised of:
|  | Remaining Creditable Amount |  |
Tax Credit Source |  | NT$ |  | US$ |  | Expiry Year
|  |  |  | (Note 4) |  |
Purchase of machinery and equipment |  | $ | 590,694 |  |  | $ | 19,297 |  |  | 2022
Others |  |  | 40,472 |  |  |  | 1,322 |  |  | 2023 and thereafter
|  | $ | 631,166 |  |  | $ | 20,619 |  |  |
Summary of Projects were Exempted From Income Tax | As of December 31, 2018, 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 ASE |  | 2016.01-2020.12
Construction and expansion of 2008 by ASE |  | 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
Construction and expansion of 2008 by ASE Electronics Inc. |  | 2016.01-2020.12
Construction and expansion of 2007 by SPIL |  | 2015.01-2019.12

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