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Income tax expense (Tables) | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Major Components of Income Tax Expense | (a) Components of income tax expense:
|  | Year ended December 31,
|  | 2020 |  | 2021 |  | 2022
|  | NT$000 |  | NT$000 |  | NT$000
Current income tax: |  |  |  |  |  |
Current income tax on profits for the period |  | 636,876 |  | 1,109,752 |  | 771,378
Income tax on unappropriated retained earnings |  | 105,665 |  | 227,467 |  | 159,744
Prior year income tax overestimation |  | (133,923) |  | (184,284) |  | (255,935)
Total current income tax |  | 608,618 |  | 1,152,935 |  | 675,187
Deferred income tax: |  |  |  |  |  |
Relating to origination and reversal of temporary differences |  | (14,237) |  | (54,617) |  | (87,012)
Income tax expense |  | 594,381 |  | 1,098,318 |  | 588,175
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,
|  | 2020 |  | 2021 |  | 2022
|  | NT$000 |  | NT$000 |  | NT$000
Unrealized gain (loss) on valuation of financial assets at fair value through other comprehensive income |  | 34,794 |  | 30,459 |  | (12,559)
Remeasurement of defined benefit obligations |  | (10,398) |  | (2,999) |  | 44,447
|  | 24,396 |  | 27,460 |  | 31,888
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,
|  | 2020 |  | 2021 |  | 2022
|  | NT$000 |  | NT$000 |  | NT$000
Tax calculated based on profit before tax and statutory tax rate |  | 595,258 |  | 1,207,605 |  | 804,086
Effects from adjustments based on regulation |  | 26,974 |  | (152,618) |  | (131,873)
Gain on investment in associates |  | — |  | — |  | 11,923
Temporary difference not recognized as deferred tax assets |  | (4) |  | — |  | —
Prior year income tax overestimation |  | (133,923) |  | (184,284) |  | (255,935)
Income tax on unappropriated retained earnings |  | 105,665 |  | 227,467 |  | 159,744
Effect of different tax rates in countries in which the Group operates |  | 411 |  | 148 |  | 230
Income tax expense |  | 594,381 |  | 1,098,318 |  | 588,175
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:
|  | 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)
|  | 2021
|  | 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 |  | 15,963 |  | 8,354 |  | — |  | 24,317
Property, plant and equipment |  | 36,401 |  | 235 |  | — |  | 36,636
Provisions |  | 2,678 |  | 171 |  | — |  | 2,849
Deferred revenue |  | 21,144 |  | (6,506) |  | — |  | 14,638
Net defined benefit liability |  | 98,921 |  | (4,672) |  | 2,999 |  | 97,248
Unrealized exchange losses |  | 9,915 |  | (7,754) |  | — |  | 2,161
Others |  | 669 |  | 2,080 |  | — |  | 2,749
Total |  | 185,691 |  | (8,092) |  | 2,999 |  | 180,598
Deferred tax liabilities |  |  |  |  |  |  |  |
Property, plant and equipment |  | (255,484) |  | 62,797 |  | — |  | (192,687)
Financial assets at fair value through other comprehensive income |  | (54,943) |  | — |  | (30,459) |  | (85,402)
Others |  | — |  | (88) |  | — |  | (88)
Total |  | (310,427) |  | 62,709 |  | (30,459) |  | (278,177)
Information presented on statements of financial position: |  |  |  |  |  |  |  |
Deferred tax assets |  | 185,691 |  |  |  |  |  | 180,598
Deferred tax liabilities |  | (310,427) |  |  |  |  |  | (278,177)
|  | 2022
|  | 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 |  | 24,317 |  | (3,191) |  | — |  | 21,126
Property, plant and equipment |  | 36,636 |  | 2,258 |  | — |  | 38,894
Provisions |  | 2,849 |  | 10,010 |  | — |  | 12,859
Deferred revenue |  | 14,638 |  | (6,506) |  | — |  | 8,132
Net defined benefit liability |  | 97,248 |  | (4,368) |  | (44,447) |  | 48,433
Unrealized exchange losses |  | 2,161 |  | 22,056 |  | — |  | 24,217
Others |  | 2,749 |  | 2,876 |  | — |  | 5,625
Total |  | 180,598 |  | 23,135 |  | (44,447) |  | 159,286
Deferred tax liabilities |  |  |  |  |  |  |  |
Property, plant and equipment |  | (192,687) |  | 75,713 |  | — |  | (116,974)
Financial assets at fair value through other comprehensive income |  | (85,402) |  | — |  | 12,559 |  | (72,843)
Gain on investment in associates |  | — |  | (11,923) |  | — |  | (11,923)
Others |  | (88) |  | 87 |  | — |  | (1)
Total |  | (278,177) |  | 63,877 |  | 12,559 |  | (201,741)
Information presented on statements of financial position: |  |  |  |  |  |  |  |
Deferred tax assets |  | 180,598 |  |  |  |  |  | 159,286
Deferred tax liabilities |  | (278,177) |  |  |  |  |  | (201,741)
Summary of Deductible Temporary Differences for which No Deferred Tax Asset Is Recognized | d) The amounts of deductible temporary difference that are not recognized as deferred tax assets are as follows:
|  | December 31, 2021 |  | December 31, 2022
|  | NT$000 |  | NT$000
Deductible temporary differences |  | 371,133 |  | —

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