XML 41 R174.htm IDEA: XBRL DOCUMENT
v3.20.1

Income Tax - Summary of Movements of Deferred Tax Assets and Deferred Tax Liabilities (Detail) $ in Thousands, $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2019 TWD ($) | Dec. 31, 2019 USD ($) | Dec. 31, 2018 TWD ($) | Dec. 31, 2017 TWD ($)
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | $ (698,356) | $ (23,349) | $ (959,666) | $ (319,625)
Recognized in Profit or Loss | (341,756) | (11,426) | (432,442) | (555,646)
Recognized in Other Comprehensive Income | (3,816) | (128) | 126,101 | (51,217)
Recognized in Equity | 1,404 | 47 | (1,099) | 262
Exchange Differences | (62,113) | (2,076) | 115,153 | (33,440)
Acquisitions Through Business Combinations | 40,104 | 1,341 | 550,955 |
Balance at December 31 | (1,064,533) | (35,591) | (698,356) | (959,666)
Property, plant and equipment [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | (4,546,314) | (152,000) | (3,879,066) | (3,758,847)
Recognized in Profit or Loss | (80,593) | (2,694) | (600,229) | (101,576)
Exchange Differences | (17,949) | (600) | (21,146) | (18,643)
Acquisitions Through Business Combinations | (16,917) | (566) | (45,873) |
Balance at December 31 | (4,661,773) | (155,860) | (4,546,314) | (3,879,066)
Defined benefit obligation [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 1,064,824 | 35,601 | 780,240 | 873,484
Recognized in Profit or Loss | (57,746) | (1,931) | (131,687) | (26,736)
Recognized in Other Comprehensive Income | 74,308 | 2,484 | 126,101 | (51,217)
Exchange Differences | (2,803) | (94) | 27,884 | (15,291)
Acquisitions Through Business Combinations |  |  | 262,286 |
Balance at December 31 | 1,078,583 | 36,060 | 1,064,824 | 780,240
Mandatorily at fair value through profit or loss [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 207,021 | 6,921 | (104,903) | (21,363)
Recognized in Profit or Loss | 43,285 | 1,447 | 284,659 | (86,342)
Exchange Differences | 9 |  | (137) | 2,802
Acquisitions Through Business Combinations |  |  | 27,402 |
Balance at December 31 | 250,315 | 8,368 | 207,021 | (104,903)
Other temporary differences [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 1,272,672 | 42,550 | 1,028,409 | 1,079,824
Recognized in Profit or Loss | 6,148 | 205 | (26,147) | (22,748)
Recognized in Other Comprehensive Income | (78,124) | (2,612) |  |
Recognized in Equity | 1,404 | 47 | (1,099) | 262
Exchange Differences | (21,763) | (726) | 74,327 | (28,929)
Acquisitions Through Business Combinations | 8,184 | 274 | 294,540 |
Balance at December 31 | 1,188,521 | 39,738 | 1,272,672 | 1,028,409
Temporary differences [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | (2,001,797) | (66,928) | (2,175,320) | (1,826,902)
Recognized in Profit or Loss | (88,906) | (2,973) | (473,404) | (237,402)
Recognized in Other Comprehensive Income | (3,816) | (128) | 126,101 | (51,217)
Recognized in Equity | 1,404 | 47 | (1,099) | 262
Exchange Differences | (42,506) | (1,420) | 80,928 | (60,061)
Acquisitions Through Business Combinations | (8,733) | (292) | 538,355 |
Balance at December 31 | (2,141,354) | (71,694) | (2,001,797) | (2,175,320)
Unused tax losses [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 672,275 | 22,477 | 681,441 | 1,124,541
Recognized in Profit or Loss | (166,128) | (5,554) | (50,059) | (456,246)
Exchange Differences | (12,203) | (408) | 28,293 | 13,146
Acquisitions Through Business Combinations | 48,837 | 1,633 | 12,600 |
Balance at December 31 | 542,781 | 18,148 | 672,275 | 681,441
Unused tax credits [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 631,166 | 21,102 | 534,213 | 382,736
Recognized in Profit or Loss | (86,722) | (2,899) | 91,021 | 138,002
Exchange Differences | (7,404) | (248) | 5,932 | 13,475
Balance at December 31 | $ 537,040 | $ 17,955 | 631,166 | $ 534,213
Adjustments arising from initial application [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Recognized in Profit or Loss |  |  | (97,358) |
Adjustments arising from initial application [member] | Other temporary differences [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Recognized in Profit or Loss |  |  | (97,358) |
Adjustments arising from initial application [member] | Temporary differences [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Recognized in Profit or Loss |  |  | $ (97,358) |

X
- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_g_ii&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of deferred tax liabilities or assets. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of deferred tax related to items credited (charged) directly to equity. [Refer: Deferred tax expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_a&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of income tax relating to amounts recognised in other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph ab -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_ab&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 90 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_90&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax liability (asset) resulting from business combinations. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughBusinessCombinationsDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in deferred tax liability (asset) resulting from the net exchange differences arising when the financial statements are translated from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Deferred tax liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesDeferredTaxLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_PropertyPlantAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_PresentValueOfDefinedBenefitObligationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_OtherTemporaryDifferencesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_TemporaryDifferenceMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_UnusedTaxCreditsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_RetrospectiveApplicationAndRetrospectiveRestatementAxis=ifrs-full_IncreaseDecreaseDueToApplicationOfIFRS15Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |