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Income tax expense (Tables)

12 Months Ended

Dec. 31, 2020

Text block [abstract]

Major Components of Income Tax Expense

(a) Components of income tax expense:

		Year ended December 31,
		2018				2019				2020
		NT$000				NT$000				NT$000
Current income tax:
Current income tax on profits for the period			326,057				408,788				636,876
Income tax on unappropriated retained earnings			28,165				74,540				105,665
Prior year income tax under (over) estimation			3,729				(5,016	)			(133,923	)
Total current income tax			357,951				478,312				608,618
Deferred income tax:
Relating to origination and reversal of temporary differences			101,441				35,367				(14,237	)
Impact of change in tax rate			(2,774	)			—				—
Total deferred income tax			98,667				35,367				(14,237	)
Income tax expense			456,618				513,679				594,381

Deferred Tax Charged to Other Comprehensive Income

(b) The income tax (charge)/credit relating to components of other comprehensive income are as follows:

		Year ended December 31,
		2018				2019				2020
		NT$000				NT$000				NT$000
Unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income			17,005				(7,016	)			34,794
Remeasurement of defined benefit obligations			(11,992	)			4,183				(10,398	)
Impact of change in tax rate			(887	)			—				—
			4,126				(2,833	)			24,396

Reconciliation of Income Tax Expense and Accounting Profit Before Income Tax

b) Reconciliation of income tax expense and the accounting profit:

		Year ended December 31,
		2018				2019				2020
		NT$000				NT$000				NT$000
Tax calculated based on profit before tax and statutory tax rate			356,488				606,917				595,258
Effects from adjustments based on regulation			81,042				(162,924	)			26,974
Temporary difference not recognized as deferred tax assets			(10,951	)			(608	)			(4	)
Prior year income tax under (over) estimation			3,729				(5,016	)			(133,923	)
Income tax on unappropriated retained earnings			28,165				74,540				105,665
Impact of change in tax rate			(2,774	)			—				—
Effect of different tax rates in countries in which the Group operates			919				770				411
Income tax expense			456,618				513,679				594,381

Details of Deferred Tax Assets (Liabilities)

c) The amounts of deferred tax assets or liabilities resulting from temporary differences and investment tax credits are as follows:

		2018
		January 1				Effects on initial application of IFRS 9 and IFRS 15				Recognized in profit or loss				Recognized in other comprehensive income				December 31
		NT$000				NT$000				NT$000				NT$000				NT$000
Deferred tax assets
Loss on inventories			9,132				(770	)			(1,130	)			—				7,232
Property, plant and equipment			55,494				—				8,689				—				64,183
Provisions			21,643				—				(9,247	)			—				12,396
Deferred revenue			39,485				—				(5,329	)			—				34,156
Net defined benefit liability			78,451				—				7,889				14,403				100,743
Unrealized exchange losses			8,167				144				(4,736	)			—				3,575
Investment tax credit			—				—				4,420				—				4,420
Others			—				—				11				—				11
Total			212,372				(626	)			567				14,403				226,716
Deferred tax liabilities
Property, plant and equipment			(174,293	)			—				(107,301	)			—				(281,594	)
Contract assets			—				(8,067	)			8,067				—				—
Financial assets at fair value through other comprehensive income			—				(8,636	)			—				(18,529	)			(27,165	)
Total			(174,293	)			(16,703	)			(99,234	)			(18,529	)			(308,759	)
Information presented on statements of financial position:
Deferred tax assets			212,372																226,716
Deferred tax liabilities			(174,293	)															(308,759	)

		2019
		January 1				Recognized in profit or loss				Recognized in other comprehensive income				December 31
		NT$000				NT$000				NT$000				NT$000
Deferred tax assets
Loss on inventories			7,232				5,468				—				12,700
Property, plant and equipment			64,183				(25,515	)			—				38,668
Provisions			12,396				(6,796	)			—				5,600
Deferred revenue			34,156				(6,506	)			—				27,650
Net defined benefit liability			100,743				(3,948	)			(4,183	)			92,612
Unrealized exchange losses			3,575				13,721				—				17,296
Investment tax credit			4,420				(4,420	)			—				—
Others			11				15				—				26
Total			226,716				(27,981	)			(4,183	)			194,552
Deferred tax liabilities
Property, plant and equipment			(281,594	)			(7,386	)			—				(288,980	)
Financial assets at fair value through other comprehensive income			(27,165	)			—				7,016				(20,149	)
Total			(308,759	)			(7,386	)			7,016				(309,129	)
Information presented on statements of financial position
Deferred tax assets			226,716												194,552
Deferred tax liabilities			(308,759	)											(309,129	)

		2020
		January 1				Recognized in profit or loss				Recognized in other comprehensive income				December 31
		NT$000				NT$000				NT$000				NT$000
Deferred tax assets
Loss on inventories			12,700				3,263				—				15,963
Property, plant and equipment			38,668				(2,267	)			—				36,401
Provisions			5,600				(2,922	)			—				2,678
Deferred revenue			27,650				(6,506	)			—				21,144
Net defined benefit liability			92,612				(4,089	)			10,398				98,921
Unrealized exchange losses			17,296				(7,381	)			—				9,915
Others			26				643				—				669
Total			194,552				(19,259	)			10,398				185,691
Deferred tax liabilities
Property, plant and equipment			(288,980	)			33,496				—				(255,484	)
Financial assets at fair value through other comprehensive income			(20,149	)			—				(34,794	)			(54,943	)
Total			(309,129	)			33,496				(34,794	)			(310,427	)
Information presented on statements of financial position
Deferred tax assets			194,552												185,691
Deferred tax liabilities			(309,129	)											(310,427	)

X

- Definition

The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]

+ References

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Disclosure of reconciliation of effective and applicable income tax expenses.

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