XML 180 R106.htm IDEA: XBRL DOCUMENT v3.20.1
Income Tax Expense - Details of Deferred Tax Assets (Liabilities) (Detail)
$ in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2019
TWD ($)
Dec. 31, 2018
TWD ($)
Dec. 31, 2017
TWD ($)
Dec. 31, 2019
USD ($)
Disclosure of the detail of deferred tax assets and liabilities [line items]        
Recognized in profit or loss $ (35,367) $ (98,667) $ (110,542)  
Deferred tax assets 194,552 226,716 212,372 $ 6,505
Deferred tax liabilities (309,129) (308,759) (174,293) $ (10,335)
Deferred tax assets unrealized loss on inventories [member]        
Disclosure of the detail of deferred tax assets and liabilities [line items]        
Beginning balance 7,232 9,132    
Effects on initial application of IFRS 9 and IFRS 15   (770)    
Recognized in profit or loss 5,468 (1,130)    
Ending balance 12,700 7,232 9,132  
Property, plant and equipment, deferred tax assets [member]        
Disclosure of the detail of deferred tax assets and liabilities [line items]        
Beginning balance 64,183 55,494    
Recognized in profit or loss (25,515) 8,689    
Ending balance 38,668 64,183 55,494  
Provisions [member]        
Disclosure of the detail of deferred tax assets and liabilities [line items]        
Beginning balance 12,396 21,643    
Recognized in profit or loss (6,796) (9,247)    
Ending balance 5,600 12,396 21,643  
Deferred tax assets deferred revenue [member]        
Disclosure of the detail of deferred tax assets and liabilities [line items]        
Beginning balance 34,156 39,485    
Recognized in profit or loss (6,506) (5,329)    
Ending balance 27,650 34,156 39,485  
Net defined benefit liability [member]        
Disclosure of the detail of deferred tax assets and liabilities [line items]        
Beginning balance 100,743 78,451    
Recognized in profit or loss (3,948) 7,889    
Recognized in other comprehensive income (4,183) 14,403    
Ending balance 92,612 100,743 78,451  
Unrealized exchange losses deferred tax assets [member]        
Disclosure of the detail of deferred tax assets and liabilities [line items]        
Beginning balance 3,575 8,167    
Effects on initial application of IFRS 9 and IFRS 15   144    
Recognized in profit or loss 13,721 (4,736)    
Ending balance 17,296 3,575 8,167  
Investment tax credit [member]        
Disclosure of the detail of deferred tax assets and liabilities [line items]        
Beginning balance 4,420      
Recognized in profit or loss (4,420) 4,420    
Ending balance   4,420    
Other [member]        
Disclosure of the detail of deferred tax assets and liabilities [line items]        
Beginning balance 11      
Recognized in profit or loss 15 11    
Ending balance 26 11    
Deferred tax asset [member]        
Disclosure of the detail of deferred tax assets and liabilities [line items]        
Beginning balance 226,716 212,372    
Effects on initial application of IFRS 9 and IFRS 15   (626)    
Recognized in profit or loss (27,981) 567    
Recognized in other comprehensive income (4,183) 14,403    
Ending balance 194,552 226,716 212,372  
Property, plant and equipment, deferred tax liabilities [member]        
Disclosure of the detail of deferred tax assets and liabilities [line items]        
Beginning balance (281,594) (174,293)    
Recognized in profit or loss (7,386) (107,301)    
Ending balance (288,980) (281,594) (174,293)  
Deferred tax liabilities, contract assets [member]        
Disclosure of the detail of deferred tax assets and liabilities [line items]        
Effects on initial application of IFRS 9 and IFRS 15   (8,067)    
Recognized in profit or loss   8,067    
Financial assets at fair value through other comprehensive income [member]        
Disclosure of the detail of deferred tax assets and liabilities [line items]        
Beginning balance (27,165)      
Effects on initial application of IFRS 9 and IFRS 15   (8,636)    
Recognized in other comprehensive income 7,016 (18,529)    
Ending balance (20,149) (27,165)    
Deferred tax liabilities [member]        
Disclosure of the detail of deferred tax assets and liabilities [line items]        
Beginning balance (308,759) (174,293)    
Effects on initial application of IFRS 9 and IFRS 15   (16,703)    
Recognized in profit or loss (7,386) (99,234)    
Recognized in other comprehensive income 7,016 (18,529)    
Ending balance $ (309,129) $ (308,759) $ (174,293)