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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2019
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
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Current income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In respect of the current year |  | $ | 4,979,766 |  |  | $ | 5,207,309 |  |  | $ | 5,002,954 |  |  | $ | 167,267 |
Income tax on unappropriated earnings |  |  | 1,076,353 |  |  |  | (1,022,560 | ) |  |  | 19,115 |  |  |  | 639 |
Changes in estimate for prior years |  |  | (88,162 | ) |  |  | (103,822 | ) |  |  | (352,579 | ) |  |  | (11,788 | )
|  |  | 5,967,957 |  |  |  | 4,080,927 |  |  |  | 4,669,490 |  |  |  | 156,118 |
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In respect of the current year |  |  | 534,472 |  |  |  | (227,327 | ) |  |  | 563,512 |  |  |  | 18,840 |
Effect of tax rate changes |  |  | — |  |  |  | 657,346 |  |  |  | 54,072 |  |  |  | 1,808 |
Changes in estimate for prior years |  |  | 52,872 |  |  |  | 5,696 |  |  |  | (213,758 | ) |  |  | (7,147 | )
Effect of foreign currency exchange differences |  |  | (31,698 | ) |  |  | (3,273 | ) |  |  | (62,070 | ) |  |  | (2,075 | )
|  |  | 555,646 |  |  |  | 432,442 |  |  |  | 341,756 |  |  |  | 11,426 |
Income tax expense recognized in profit or loss |  | $ | 6,523,603 |  |  | $ | 4,513,369 |  |  | $ | 5,011,246 |  |  | $ | 167,544 |
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
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Profit before income tax |  | $ | 31,020,663 |  |  | $ | 31,937,678 |  |  | $ | 23,279,811 |  |  | $ | 778,328 |
Income tax expense calculated at the statutory rates |  | $ | 10,890,498 |  |  | $ | 13,540,599 |  |  | $ | 11,802,811 |  |  | $ | 394,611 |
Nontaxable expense in determining taxable income |  |  | 483,715 |  |  |  | 353,019 |  |  |  | 459,133 |  |  |  | 15,350 |
Tax-exempt income |  |  | (623,566 | ) |  |  | (2,515,453 | ) |  |  | (495,883 | ) |  |  | (16,579 | )
Additional income tax on unappropriated earnings |  |  | 1,076,353 |  |  |  | (1,022,560 | ) |  |  | 19,115 |  |  |  | 639 |
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Loss carry-forward and income tax credits currently used |  | $ | (1,124,043 | ) |  | $ | (971,124 | ) |  | $ | (898,198 | ) |  | $ | (30,030 | )
Remeasurement of deferred income tax assets, net |  |  | (4,131,473 | ) |  |  | (4,776,271 | ) |  |  | (5,588,335 | ) |  |  | (186,838 | )
Changes in estimate for prior periods |  |  | (88,162 | ) |  |  | (103,822 | ) |  |  | (352,579 | ) |  |  | (11,788 | )
Withholding tax |  |  | 40,281 |  |  |  | 8,981 |  |  |  | 65,182 |  |  |  | 2,179 |
Income tax expense recognized in profit or loss |  | $ | 6,523,603 |  |  | $ | 4,513,369 |  |  | $ | 5,011,246 |  |  | $ | 167,544 |
Summary of Income Tax Recognized Directly in Equity |
| b. | Income tax recognized directly in equity
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related to employee share options |  | $ | 262 |  |  | $ | (1,099 | ) |  | $ | 1,404 |  |  | $ | 47 |
Summary of Income Tax Recognized in Other Comprehensive Income |
| c. | Income tax recognized in other comprehensive income
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related to remeasurement of defined benefit plans |  | $ | (51,217 | ) |  | $ | 55,346 |  |  | $ | 74,308 |  |  | $ | 2,484 |
Unrealized loss on equity instruments at fair value through other comprehensive income |  |  | — |  |  |  | — |  |  |  | (78,124 | ) |  |  | (2,612 | )
|  | For the Year Ended December 31
|  | 2017 |  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | NT$ |  | US$ (Note 4)
Effect of tax rate changes |  | $ | — |  |  | $ | 70,755 |  |  | $ | — |  |  | $ | — |
Income tax recognized in other comprehensive income |  | $ | (51,217 | ) |  | $ | 126,101 |  |  | $ | (3,816 | ) |  | $ | (128 | )
Summary of Current Tax Assets and Liabilities |
| d. | Current tax assets and liabilities
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
Current tax assets |  |  |  |  |  |  |  |  |  |  |  |
Tax refund receivable |  | $ | 50,456 |  |  | $ | 90,569 |  |  | $ | 3,028 |
Prepaid income tax |  |  | 473,807 |  |  |  | 462,523 |  |  |  | 15,464 |
|  | $ | 524,263 |  |  | $ | 553,092 |  |  | $ | 18,492 |
Current tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Income tax payable |  | $ | 6,781,136 |  |  | $ | 4,858,578 |  |  | $ | 162,440 |
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, 2017
|  | Balance at January 1 |  | Recognized in Profit or Loss |  | Recognized in Other Comprehensive Income |  | Recognized in Equity |  | Exchange Differences |  | Balance at December 31
|  | 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 | )
For the year ended December 31, 2019
|  | 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 |  | $ | (4,546,314 | ) |  | $ | (80,593 | ) |  | $ | — |  |  | $ | — |  |  | $ | (17,949 | ) |  | $ | (16,917 | ) |  | $ | (4,661,773 | )
Defined benefit obligation |  |  | 1,064,824 |  |  |  | (57,746 | ) |  |  | 74,308 |  |  |  | — |  |  |  | (2,803 | ) |  |  | — |  |  |  | 1,078,583 |
FVTPL financial instruments |  |  | 207,021 |  |  |  | 43,285 |  |  |  | — |  |  |  | — |  |  |  | 9 |  |  |  | — |  |  |  | 250,315 |
Others |  |  | 1,272,672 |  |  |  | 6,148 |  |  |  | (78,124 | ) |  |  | 1,404 |  |  |  | (21,763 | ) |  |  | 8,184 |  |  |  | 1,,188,521 |
|  |  | (2,001,797 | ) |  |  | (88,906 | ) |  |  | (3,816 | ) |  |  | 1,404 |  |  |  | (42,506 | ) |  |  | (8,733 | ) |  |  | (2,141,354 | )
Loss carry-forward |  |  | 672,275 |  |  |  | (166,128 | ) |  |  | — |  |  |  | — |  |  |  | (12,203 | ) |  |  | 48,837 |  |  |  | 542,781 |
Investment credits |  |  | 631,166 |  |  |  | (86,722 | ) |  |  | — |  |  |  | — |  |  |  | (7,404 | ) |  |  | — |  |  |  | 537,040 |
|  | $ | (698,356 | ) |  | $ | (341,756 | ) |  | $ | (3,816 | ) |  | $ | 1,404 |  |  | $ | (62,113 | ) |  | $ | 40,104 |  |  | $ | (1,064,533 | )
|  | 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)
Deferred tax assets (liabilities) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | (152,000 | ) |  | $ | (2,694 | ) |  | $ | — |  |  | $ | — |  |  | $ | (600 | ) |  | $ | (566 | ) |  | $ | (155860 | )
Defined benefit obligation |  |  | 35,601 |  |  |  | (1,931 | ) |  |  | 2,484 |  |  |  | — |  |  |  | (94 | ) |  |  | — |  |  |  | 36,060 |
FVTPL financial instruments |  |  | 6,921 |  |  |  | 1,447 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 8,368 |
Others |  |  | 42,550 |  |  |  | 205 |  |  |  | (2,612 | ) |  |  | 47 |  |  |  | (726 | ) |  |  | 274 |  |  |  | 39,738 |
|  |  | (66,928 | ) |  |  | (2,973 | ) |  |  | (128 | ) |  |  | 47 |  |  |  | (1,420 | ) |  |  | (292 | ) |  |  | (71,694 | )
Loss carry-forward |  |  | 22,477 |  |  |  | (5,554 | ) |  |  | — |  |  |  | — |  |  |  | (408 | ) |  |  | 1,633 |  |  |  | 18,148 |
Investment credits |  |  | 21,102 |  |  |  | (2,899 | ) |  |  | — |  |  |  | — |  |  |  | (248 | ) |  |  | — |  |  |  | 17,955 |
|  | $ | (23,349 | ) |  | $ | (11,426 | ) |  | $ | (128 | ) |  | $ | 47 |  |  | $ | (2,076 | ) |  | $ | 1,341 |  |  | $ | (35,591 | )
Summary of Unrecognized Deferred Tax Assets Related to Loss Carry-forward, Investment Credits and Deductible Temporary Differences |
|  | December 31
|  | 2018 |  | 2019
|  | NT$ |  | NT$ |  | US$ (Note 4)
Loss carry-forward |  | $ | 666,043 |  |  | $ | 966,783 |  |  | $ | 32,323 |
Investment credits |  |  | — |  |  |  | 51,217 |  |  |  | 1,712 |
Deductible temporary differences |  |  | 332,255 |  |  |  | 446,754 |  |  |  | 14,937 |
|  | $ | 998,298 |  |  | $ | 1,464,754 |  |  | $ | 48,792 |
Summary of Unused Loss Carry-forward | As of December 31, 2019, the unused loss carry-forward comprised of:
Expiry Year |  | NT$ |  | US$
|  |  |  | (Note 4)
2020 |  | $ | 104,330 |  |  | $ | 3,488 |
2021 |  |  | 78,009 |  |  |  | 2,608 |
2022 |  |  | 140,301 |  |  |  | 4,691 |
2023 |  |  | 298,669 |  |  |  | 9,986 |
2024 and thereafter |  |  | 888,255 |  |  |  | 29,698 |
|  | $ | 1,509,564 |  |  | $ | 50,471 |
Summary of Unused Investment Credits | As of December 31, 2019, unused investment credits comprised of:
|  | Remaining Creditable Amount |  |
Tax Credit Source |  | NT$ |  | US$ |  | Expiry Year
|  |  |  |  |  |  | (Note 4) |  |  |
Purchase of machinery and equipment |  | $ | 510,573 |  |  | $ | 17,070 |  |  | 2025
Others |  |  | 77,684 |  |  |  | 2,597 |  |  | 2025 and thereafter
|  | $ | 588,257 |  |  | $ | 19,667 |  |  |
Summary of Projects were Exempted From Income Tax | As of December 31, 2019, 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 2009 by ASE Test Inc. |  | 2018.01-2022.12
Construction and expansion of 2008 by ASE Electronics Inc. |  | 2016.01-2020.12

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