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v3.23.1

Income Tax - Summary of Movements of Deferred Tax Assets and Deferred Tax Liabilities (Detail) $ in Thousands, $ in Thousands | 12 Months Ended
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Dec. 31, 2022 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2020 TWD ($)
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Recognized in Profit or Loss | $ (260,466) | $ (8,476) | $ 144,784 | $ (100,879)
Recognized in Other Comprehensive Income | 161,609 | 5,259 | (179,403) | (122,901)
Recognized in Equity | 0 | 0 | (9) | (1,159)
Deferred tax assets [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 5,369,010 | 174,715 | 5,477,373 | 4,707,704
Recognized in Profit or Loss | 940,256 | 30,597 | 627,367 | 378,400
Recognized in Other Comprehensive Income | (208,482) | (6,784) | (19,319) | 114,559
Recognized in Equity |  |  | (7) | (999)
Exchange Differences | 240,988 | 7,843 | (56,432) | (54,210)
Acquisitions Through Business Combinations |  |  |  | 630,135
Disposal of Subsidiary |  |  | (659,972) | (298,216)
Balance at December 31 | 6,341,772 | 206,371 | 5,369,010 | 5,477,373
Deferred tax liabilities [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 7,590,197 | 246,996 | 7,121,027 | 5,772,237
Recognized in Profit or Loss | 1,200,722 | 39,073 | 482,583 | 479,278
Recognized in Other Comprehensive Income | (370,091) | (12,043) | 160,084 | 237,460
Recognized in Equity |  |  | 2 | 160
Exchange Differences | 164,304 | 5,347 | 27,400 | (30,241)
Acquisitions Through Business Combinations |  |  |  | 662,928
Disposal of Subsidiary |  |  | (200,899) | (795)
Balance at December 31 | 8,585,132 | 279,373 | 7,590,197 | 7,121,027
Property, plant and equipment [member] | Deferred tax assets [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 90,977 | 2,960 | 629,702 | 544,844
Recognized in Profit or Loss | 40,498 | 1,318 | (186,443) | 4,632
Exchange Differences | 16,953 | 552 | (7,178) | 12,435
Acquisitions Through Business Combinations |  |  |  | 81,773
Disposal of Subsidiary |  |  | (345,104) | (13,982)
Balance at December 31 | 148,428 | 4,830 | 90,977 | 629,702
Property, plant and equipment [member] | Deferred tax liabilities [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 5,916,744 | 192,540 | 5,980,387 | 5,206,617
Recognized in Profit or Loss | 63,813 | 2,076 | 165,628 | 427,465
Exchange Differences | 57,701 | 1,878 | (42,437) | (29,248)
Acquisitions Through Business Combinations |  |  |  | 375,553
Disposal of Subsidiary |  |  | (186,834) |
Balance at December 31 | 6,038,258 | 196,494 | 5,916,744 | 5,980,387
Defined benefit obligation [member] | Deferred tax assets [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 1,188,153 | 38,664 | 1,370,455 | 1,078,583
Recognized in Profit or Loss | (123,878) | (4,031) | (115,707) | (36,633)
Recognized in Other Comprehensive Income | (208,482) | (6,784) | (19,319) | 114,559
Exchange Differences | 6,641 | 216 | (47,276) | 1,005
Acquisitions Through Business Combinations |  |  |  | 212,941
Balance at December 31 | 862,434 | 28,065 | 1,188,153 | 1,370,455
Mandatorily at fair value through profit or loss [member] | Deferred tax assets [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 189,350 | 6,162 | 112,259 | 259,507
Recognized in Profit or Loss | 18,192 | 592 | 77,593 | (138,045)
Exchange Differences | 252 | 8 | (502) | (7)
Acquisitions Through Business Combinations |  |  |  | 2,085
Disposal of Subsidiary |  |  |  | (11,281)
Balance at December 31 | 207,794 | 6,762 | 189,350 | 112,259
Mandatorily at fair value through profit or loss [member] | Deferred tax liabilities [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 12,580 | 409 | 6,317 | 9,192
Recognized in Profit or Loss | 519,142 | 16,894 | 6,274 | (2,942)
Exchange Differences | 89 | 3 | (11) | 67
Balance at December 31 | 531,811 | 17,306 | 12,580 | 6,317
Other temporary differences [member] | Deferred tax assets [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 2,870,714 | 93,417 | 2,407,910 | 1,744,949
Recognized in Profit or Loss | 718,909 | 23,394 | 679,492 | 679,197
Recognized in Equity |  |  | (7) | (999)
Exchange Differences | 179,881 | 5,854 | 52,399 | (45,169)
Acquisitions Through Business Combinations |  |  |  | 150,291
Disposal of Subsidiary |  |  | (269,080) | (120,359)
Balance at December 31 | 3,769,504 | 122,665 | 2,870,714 | 2,407,910
Other temporary differences [member] | Deferred tax liabilities [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 1,660,873 | 54,047 | 1,134,323 | 556,428
Recognized in Profit or Loss | 617,767 | 20,103 | 310,681 | 54,755
Recognized in Other Comprehensive Income | (370,091) | (12,043) | 160,084 | 237,460
Recognized in Equity |  |  | 2 | 160
Exchange Differences | 106,514 | 3,466 | 69,848 | (1,060)
Acquisitions Through Business Combinations |  |  |  | 287,375
Disposal of Subsidiary |  |  | (14,065) | (795)
Balance at December 31 | 2,015,063 | 65,573 | 1,660,873 | 1,134,323
Temporary differences [member] | Deferred tax assets [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 4,339,194 | 141,203 | 4,520,326 | 3,627,883
Recognized in Profit or Loss | 653,721 | 21,273 | 454,935 | 509,151
Recognized in Other Comprehensive Income | (208,482) | (6,784) | (19,319) | 114,559
Recognized in Equity |  |  | (7) | (999)
Exchange Differences | 203,727 | 6,630 | (2,557) | (31,736)
Acquisitions Through Business Combinations |  |  |  | 447,090
Disposal of Subsidiary |  |  | (614,184) | (145,622)
Balance at December 31 | 4,988,160 | 162,322 | 4,339,194 | 4,520,326
Unused tax losses [member] | Deferred tax assets [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 638,782 | 20,787 | 527,666 | 542,781
Recognized in Profit or Loss | (166,121) | (5,406) | 187,981 | (44,651)
Exchange Differences | 22,824 | 743 | (31,077) | (915)
Acquisitions Through Business Combinations |  |  |  | 183,045
Disposal of Subsidiary |  |  | (45,788) | (152,594)
Balance at December 31 | 495,485 | 16,124 | 638,782 | 527,666
Unused tax credits [member] | Deferred tax assets [member] |  |  |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |  |  |
Balance at January 1 | 391,034 | 12,725 | 429,381 | 537,040
Recognized in Profit or Loss | 452,656 | 14,730 | (15,549) | (86,100)
Exchange Differences | 14,437 | 470 | (22,798) | (21,559)
Balance at December 31 | $ 858,127 | $ 27,925 | $ 391,034 | $ 429,381

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