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Income Tax - Summary of Reconciliation of Income Tax Expense (Detail)
$ in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2024
TWD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
TWD ($)
Dec. 31, 2022
TWD ($)
Major components of tax expense (income) [abstract]        
Profit before income tax $ 41,733,373 $ 1,272,747 $ 42,611,823 $ 81,763,628
Income tax expense calculated at the statutory rates 18,877,355 575,704 18,763,311 35,906,719
Nontaxable expense (income) in determining taxable income 668,184 20,378 1,132,092 (177,734)
Tax-exempt income (7,727,576) (235,669) (7,369,986) (14,789,999)
Additional income tax on unappropriated earnings 250,421 7,637 (3,449,958) 844,855
Income tax credits (2,250,870) (68,645) (1,921,721) (2,514,002)
The origination and reversal of temporary differences (251,896) (7,682) 69,767 1,304,931
Income tax adjustments on prior years (514,176) (15,681) (31,609) (209,150)
Unrecognized deferred tax liability for temporary differences associated with investments (1,996,092) (60,875) (2,557,436) (3,523,716)
Unrecognized loss carryforwards 746,146 22,755 455,437 271,730
Withholding tax 14,843 453 12,433 31,900
Land value increment tax 19,604 598 0 0
House and land transactions income tax 0 0 201,633 0
Others 80,520 2,456 0 0
Income tax expense recognized in profit or loss $ 7,916,463 $ 241,429 $ 5,303,963 $ 17,145,534