XML 184 R165.htm IDEA: XBRL DOCUMENT v3.19.1
Income Tax - Summary of Reconciliation of Income Tax Expense (Detail)
$ in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2018
USD ($)
Dec. 31, 2018
TWD ($)
Dec. 31, 2017
TWD ($)
Dec. 31, 2016
TWD ($)
Major components of tax expense (income) [abstract]        
Profit before income tax $ 1,043,374 $ 31,937,678 $ 31,020,663 $ 27,968,705
Income tax expense calculated at the statutory rates 442,359 13,540,599 10,890,498 8,634,187
Nontaxable expense (income) in determining taxable income 11,533 353,019 483,715 (34,954)
Tax-exempt income (82,177) (2,515,453) (623,566) (700,274)
Additional income tax on unappropriated earnings (33,406) (1,022,560) 1,076,353 829,345
Loss carry-forward and income tax credits currently used (31,726) (971,124) (1,124,043) (898,700)
Remeasurement of deferred income tax assets, net (156,036) (4,776,271) (4,131,473) (2,797,673)
Changes in estimate for prior periods (3,392) (103,822) (88,162) 28,160
Withholding tax 293 8,981 40,281 81,543
Land value increment tax       249,210
Income tax expense recognized in profit or loss $ 147,448 $ 4,513,369 $ 6,523,603 $ 5,390,844