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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Summary of Major Components of Income Tax Expense | The major components of income tax were as foll ows :
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Current income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In respect of the current year |  | $ | 6,807,882 |  |  | $ | 14,533,570 |  |  | $ | 16,251,844 |  |  | $ | 528,859 |
Income tax on unappropriated earnings |  |  | 680,649 |  |  |  | 3,684,138 |  |  |  | 844,855 |  |  |  | 27,493 |
Changes in estimate for prior years |  |  | (472,512 | ) |  |  | (129,152 | ) |  |  | (211,631 | ) |  |  | (6,887 | )
|  |  | 7,016,019 |  |  |  | 18,088,556 |  |  |  | 16,885,068 |  |  |  | 549,465 |
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
In respect of the current year |  | $ | 212,338 |  |  | $ | (95,906 | ) |  | $ | 185,726 |  |  | $ | 6,044 |
Changes in tax rates |  |  | — |  |  |  | 18,337 |  |  |  | (4,425 | ) |  |  | (144 | )
Changes in estimate for prior years |  |  | (103,021 | ) |  |  | 16,625 |  |  |  | 2,481 |  |  |  | 81 |
Effect of foreign currency exchange differences |  |  | (8,438 | ) |  |  | (83,840 | ) |  |  | 76,684 |  |  |  | 2,495 |
|  |  | 100,879 |  |  |  | (144,784 | ) |  |  | 260,466 |  |  |  | 8,476 |
Income tax expense recognized in profit or loss |  | $ | 7,116,898 |  |  | $ | 17,943,772 |  |  | $ | 17,145,534 |  |  | $ | 557,941 |
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 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Profit before income tax |  | $ | 35,768,798 |  |  | $ | 80,193,769 |  |  | $ | 81,763,628 |  |  | $ | 2,660,711 |
Income tax expense calculated at the statutory rates |  | $ | 16,907,904 |  |  | $ | 33,697,736 |  |  | $ | 35,906,719 |  |  | $ | 1,168,458 |
Nontaxable expense (income) in determining taxable income |  |  | 316,619 |  |  |  | 357,936 |  |  |  | (177,734 | ) |  |  | (5,784 | )
Tax-exempt income |  |  | (387,212 | ) |  |  | (14,578,355 | ) |  |  | (14,789,999 | ) |  |  | (481,289 | )
Additional income tax on unappropriated earnings |  |  | 680,649 |  |  |  | 3,684,138 |  |  |  | 844,855 |  |  |  | 27,493 |
Income tax credits |  |  | (1,191,387 | ) |  |  | (1,654,821 | ) |  |  | (2,514,002 | ) |  |  | (81,809 | )
The origination and reversal of temporary differences |  |  | (6,033,652 | ) |  |  | 78,544 |  |  |  | 1,304,931 |  |  |  | 42,465 |
Income tax adjustments on prior years |  |  | (472,512 | ) |  |  | (112,527 | ) |  |  | (209,150 | ) |  |  | (6,806 | )
Unrecognized deferred tax liability for temporary differences associated with investments |  |  | (2,616,917 | ) |  |  | (6,135,120 | ) |  |  | (3,523,716 | ) |  |  | (114,667 | )
Unrecognized loss carryforwards |  |  | — |  |  |  | 288,025 |  |  |  | 271,730 |  |  |  | 8,843 |
Realized investment loss on merger of subsidiary |  |  | (138,890 | ) |  |  | — |  |  |  | — |  |  |  | — |
Withholding tax |  |  | 52,296 |  |  |  | 87,175 |  |  |  | 31,900 |  |  |  | 1,038 |
Land value increment tax |  |  | — |  |  |  | 117,341 |  |  |  | — |  |  |  | — |
Capital gains tax |  |  | — |  |  |  | 2,113,700 |  |  |  | — |  |  |  | — |
Income tax expense recognized in profit or loss |  | $ | 7,116,898 |  |  | $ | 17,943,772 |  |  | $ | 17,145,534 |  |  | $ | 557,941 |
Summary of Income Tax Recognized Directly in Equity |
| b. | Income tax recognized directly in equity
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related to employee share options |  | $ | (1,159 | ) |  | $ | (9 | ) |  | $ | — |  |  | $ | — |
Summary of Income Tax Recognized in Other Comprehensive Income |
| c. | Income tax recognized in other comprehensive income
|  | For the Year Ended December 31 |
|  | 2020 |  |  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Deferred income tax |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Related to remeasurement of defined benefit plans |  | $ | 114,559 |  |  | $ | (19,319 | ) |  | $ | (208,482 | ) |  | $ | (6,784 | )
Unrealized loss on equity instruments at fair value through other comprehensive income |  |  | (237,460 | ) |  |  | (160,084 | ) |  |  | 370,091 |  |  |  | 12,043 |
Income tax recognized in other comprehensive income |  | $ | (122,901 | ) |  | $ | (179,403 | ) |  | $ | 161,609 |  |  | $ | 5,259 |
Summary of Current Tax Assets and Liabilities |
| d. | Current tax assets and liabilities
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Current tax assets |  |  |  |  |  |  |  |  |  |  |  |
Tax refund receivable |  | $ | 207,272 |  |  | $ | 623,470 |  |  | $ | 20,289 |
Prepaid income tax |  |  | 334,908 |  |  |  | 125,049 |  |  |  | 4,069 |
|  | $ | 542,180 |  |  | $ | 748,519 |  |  | $ | 24,358 |
Current tax liabilities |  |  |  |  |  |  |  |  |  |  |  |
Income tax payable |  | $ | 16,362,350 |  |  | $ | 18,360,792 |  |  | $ | 597,488 |
Summary of Movements of Deferred Tax Assets and Deferred Tax Liabilities |
| e. | Deferred tax assets and liabilities
The Group offset certain deferred tax assets and deferred tax lia bil ities which met the offset criteria. The movements of deferred tax assets and deferred tax liabilities were as follows: For the year ended December 31, 202 0
|  | Balance at January 1 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | Recognized in Equity |  |  | Exchange Differences |  |  | Acquisitions through Business Combinations |  |  | Disposal of Subsidiaries |  |  | Balance at December 31 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 544,844 |  |  | $ | 4,632 |  |  | $ | — |  |  | $ | — |  |  | $ | 12,435 |  |  | $ | 81,773 |  |  | $ | (13,982 | ) |  | $ | 629,702 |
Defined benefit obligation |  |  | 1,078,583 |  |  |  | (36,633 | ) |  |  | 114,559 |  |  |  | — |  |  |  | 1,005 |  |  |  | 212,941 |  |  |  | — |  |  |  | 1,370,455 |
FVTPL financial instruments |  |  | 259,507 |  |  |  | (138,045 | ) |  |  | — |  |  |  | — |  |  |  | (7 | ) |  |  | 2,085 |  |  |  | (11,281 | ) |  |  | 112,259 |
Others |  |  | 1,744,949 |  |  |  | 679,197 |  |  |  | — |  |  |  | (999 | ) |  |  | (45,169 | ) |  |  | 150,291 |  |  |  | (120,359 | ) |  |  | 2,407,910 |
|  |  | 3,627,883 |  |  |  | 509,151 |  |  |  | 114,559 |  |  |  | (999 | ) |  |  | (31,736 | ) |  |  | 447,090 |  |  |  | (145,622 | ) |  |  | 4,520,326 |
Loss carry-forward |  |  | 542,781 |  |  |  | (44,651 | ) |  |  | — |  |  |  | — |  |  |  | (915 | ) |  |  | 183,045 |  |  |  | (152,594 | ) |  |  | 527,666 |
Investment credits |  |  | 537,040 |  |  |  | (86,100 | ) |  |  | — |  |  |  | — |  |  |  | (21,559 | ) |  |  | — |  |  |  | — |  |  |  | 429,381 |
|  | $ | 4,707,704 |  |  | $ | 378,400 |  |  | $ | 114,559 |  |  | $ | (999 | ) |  | $ | (54,210 | ) |  | $ | 630,135 |  |  | $ | (298,216 | ) |  | $ | 5,477,373 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 5,206,617 |  |  | $ | 427,465 |  |  | $ | — |  |  | $ | — |  |  | $ | (29,248 | ) |  | $ | 375,553 |  |  | $ | — |  |  | $ | 5,980,387 |
FVTPL financial instruments |  |  | 9,192 |  |  |  | (2,942 | ) |  |  | — |  |  |  | — |  |  |  | 67 |  |  |  | — |  |  |  | — |  |  |  | 6,317 |
Others |  |  | 556,428 |  |  |  | 54,755 |  |  |  | 237,460 |  |  |  | 160 |  |  |  | (1,060 | ) |  |  | 287,375 |  |  |  | (795 | ) |  |  | 1,134,323 |
|  | $ | 5,772,237 |  |  | $ | 479,278 |  |  | $ | 237,460 |  |  | $ | 160 |  |  | $ | (30,241 | ) |  | $ | 662,928 |  |  | $ | (795 | ) |  | $ | 7,121,027 |
For the year ended December 31, 2021
|  | Balance at January 1 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | Recognized in Equity |  |  | Exchange Differences |  |  | Disposal of Subsidiaries |  |  | Balance at December 31 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 629,702 |  |  | $ | (186,443 | ) |  | $ | — |  |  | $ | — |  |  | $ | (7,178 | ) |  | $ | (345,104 | ) |  | $ | 90,977 |
Defined benefit obligation |  |  | 1,370,455 |  |  |  | (115,707 | ) |  |  | (19,319 | ) |  |  | — |  |  |  | (47,276 | ) |  |  | — |  |  |  | 1,188,153 |
FVTPL financial instruments |  |  | 112,259 |  |  |  | 77,593 |  |  |  | — |  |  |  | — |  |  |  | (502 | ) |  |  | — |  |  |  | 189,350 |
Others |  |  | 2,407,910 |  |  |  | 679,492 |  |  |  | — |  |  |  | (7 | ) |  |  | 52,399 |  |  |  | (269,080 | ) |  |  | 2,870,714 |
|  |  | 4,520,326 |  |  |  | 454,935 |  |  |  | (19,319 | ) |  |  | (7 | ) |  |  | (2,557 | ) |  |  | (614,184 | ) |  |  | 4,339,194 |
Loss carry-forward |  |  | 527,666 |  |  |  | 187,981 |  |  |  | — |  |  |  | — |  |  |  | (31,077 | ) |  |  | (45,788 | ) |  |  | 638,782 |
Investment credits |  |  | 429,381 |  |  |  | (15,549 | ) |  |  | — |  |  |  | — |  |  |  | (22,798 | ) |  |  | — |  |  |  | 391,034 |
|  | $ | 5,477,373 |  |  | $ | 627,367 |  |  | $ | (19,319 | ) |  | $ | (7 | ) |  | $ | (56,432 | ) |  | $ | (659,972 | ) |  | $ | 5,369,010 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 5,980,387 |  |  | $ | 165,628 |  |  | $ | — |  |  | $ | — |  |  | $ | (42,437 | ) |  | $ | (186,834 | ) |  | $ | 5,916,744 |
FVTPL financial instruments |  |  | 6,317 |  |  |  | 6,274 |  |  |  | — |  |  |  | — |  |  |  | (11 | ) |  |  | — |  |  |  | 12,580 |
Others |  |  | 1,134,323 |  |  |  | 310,681 |  |  |  | 160,084 |  |  |  | 2 |  |  |  | 69,848 |  |  |  | (14,065 | ) |  |  | 1,660,873 |
|  | $ | 7,121,027 |  |  | $ | 482,583 |  |  | $ | 160,084 |  |  | $ | 2 |  |  | $ | 27,400 |  |  | $ | (200,899 | ) |  | $ | 7,590,197 |
For the year e nded De cem ber 31, 2022
|  | Balance at January 1 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | Exchange Differences |  |  | Balance at December 31 |
|  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |  |  | NT$ |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 90,977 |  |  | $ | 40,498 |  |  | $ | — |  |  | $ | 16,953 |  |  | $ | 148,428 |
Defined benefit obligation |  |  | 1,188,153 |  |  |  | (123,878 | ) |  |  | (208,482 | ) |  |  | 6,641 |  |  |  | 862,434 |
FVTPL financial instruments |  |  | 189,350 |  |  |  | 18,192 |  |  |  | — |  |  |  | 252 |  |  |  | 207,794 |
Others |  |  | 2,870,714 |  |  |  | 718,909 |  |  |  | — |  |  |  | 179,881 |  |  |  | 3,769,504 |
|  |  | 4,339,194 |  |  |  | 653,721 |  |  |  | (208,482 | ) |  |  | 203,727 |  |  |  | 4,988,160 |
Loss carry-forward |  |  | 638,782 |  |  |  | (166,121 | ) |  |  | — |  |  |  | 22,824 |  |  |  | 495,485 |
Investment credits |  |  | 391,034 |  |  |  | 452,656 |  |  |  | — |  |  |  | 14,437 |  |  |  | 858,127 |
|  | $ | 5,369,010 |  |  | $ | 940,256 |  |  | $ | (208,482 | ) |  | $ | 240,988 |  |  | $ | 6,341,772 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 5,916,744 |  |  | $ | 63,813 |  |  | $ | — |  |  | $ | 57,701 |  |  | $ | 6,038,258 |
FVTPL financial instruments |  |  | 12,580 |  |  |  | 519,142 |  |  |  | — |  |  |  | 89 |  |  |  | 531,811 |
Others |  |  | 1,660,873 |  |  |  | 617,767 |  |  |  | (370,091 | ) |  |  | 106,514 |  |  |  | 2,015,063 |
|  | $ | 7,590,197 |  |  | $ | 1,200,722 |  |  | $ | (370,091 | ) |  | $ | 164,304 |  |  | $ | 8,585,132 |
|  | Balance at January 1 |  |  | Recognized in Profit or Loss |  |  | Recognized in Other Comprehensive Income |  |  | Exchange Differences |  |  | Balance at December 31 |
|  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |  |  | US$ (Note 4) |
Deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 2,960 |  |  | $ | 1,318 |  |  | $ | — |  |  | $ | 552 |  |  | $ | 4,830 |
Defined benefit obligation |  |  | 38,664 |  |  |  | (4,031 | ) |  |  | (6,784 | ) |  |  | 216 |  |  |  | 28,065 |
FVTPL financial instruments |  |  | 6,162 |  |  |  | 592 |  |  |  | — |  |  |  | 8 |  |  |  | 6,762 |
Others |  |  | 93,417 |  |  |  | 23,394 |  |  |  | — |  |  |  | 5,854 |  |  |  | 122,665 |
|  |  | 141,203 |  |  |  | 21,273 |  |  |  | (6,784 | ) |  |  | 6,630 |  |  |  | 162,322 |
Loss carry-forward |  |  | 20,787 |  |  |  | (5,406 | ) |  |  | — |  |  |  | 743 |  |  |  | 16,124 |
Investment credits |  |  | 12,725 |  |  |  | 14,730 |  |  |  | — |  |  |  | 470 |  |  |  | 27,925 |
|  | $ | 174,715 |  |  | $ | 30,597 |  |  | $ | (6,784 | ) |  | $ | 7,843 |  |  | $ | 206,371 |
Deferred tax liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Temporary differences |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Property, plant and equipment |  | $ | 192,540 |  |  | $ | 2,076 |  |  | $ | — |  |  | $ | 1,878 |  |  | $ | 196,494 |
FVTPL financial instruments |  |  | 409 |  |  |  | 16,894 |  |  |  | — |  |  |  | 3 |  |  |  | 17,306 |
Others |  |  | 54,047 |  |  |  | 20,103 |  |  |  | (12,043 | ) |  |  | 3,466 |  |  |  | 65,573 |
|  | $ | 246,996 |  |  | $ | 39,073 |  |  | $ | (12,043 | ) |  | $ | 5,347 |  |  | $ | 279,373 |
Summary of Unrecognized Deferred Tax Assets Related to Loss Carry-forward, Investment Credits and Deductible Temporary Differences |
| f. | Items for which no deferred tax assets have been recognized for loss carry-forward, investment credits and deductible temporary differences
|  | December 31 |
|  | 2021 |  |  | 2022 |
|  | NT$ |  |  | NT$ |  |  | US$ (Note 4) |
Loss carry-forward |  | $ | 1,340,849 |  |  | $ | 1,549,286 |  |  | $ | 50,416 |
Investment credits |  |  | 44,244 |  |  |  | 94,932 |  |  |  | 3,089 |
Deductible temporary differences |  |  | 241,249 |  |  |  | 273,290 |  |  |  | 8,893 |
|  | $ | 1,626,342 |  |  | $ | 1,917,508 |  |  | $ | 62,398 |
Summary of Unused Loss Carry-forward |
| g. | Information about unused loss carry-forward, investment credits, tax-exemption and other tax r eli ef
As of December 31, 2022, the unused loss carry-forward comprised:
Expiry Year |  | NT$ |  |  | US$ (Note 4) |
2023 |  | $ | 195,332 |  |  | $ | 6,356 |
2024 |  |  | 172,926 |  |  |  | 5,627 |
2025 |  |  | 182,921 |  |  |  | 5,953 |
2026 |  |  | 279,553 |  |  |  | 9,097 |
2027 and thereafter |  |  | 1,214,039 |  |  |  | 39,507 |
|  | $ | 2,044,771 |  |  | $ | 66,540 |
Summary of Unused Investment Credits | As of December 31, 2022, unused investment credits comprised:
Tax Credit Source |  | Remaining Creditable Amount |  |  | Expiry Year
|  | NT$ |  |  | US$ (Note 4) |  |  |
Purchase of machinery and equipment |  | $ | 841,658 |  |  | $ | 27,389 |  |  | 2023 and thereafter
Others |  |  | 111,401 |  |  |  | 3,625 |  |  | 2024 and thereafter
|  | $ | 953,059 |  |  | $ | 31,014 |  |  |

X
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- Definition The disclosure of income tax recognized directly in equity. + References No definition available. + Details
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- Definition The disclosure of income tax recognized in other comprehensive income. + References No definition available. + Details
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X
- Definition The disclosure of reconciliation of income tax expense calculated at statutory rate and recognized in profit or loss. + References No definition available. + Details
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- Definition The disclosure of unused loss carryforwards. + References No definition available. + Details
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- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g&doctype=Standard -URIDate 2022-03-24 + Details
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