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v3.23.1

Income Tax Expense - Details of Deferred Tax Assets (Liabilities) (Detail) $ in Thousands, $ in Thousands | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2022 TWD ($) | Dec. 31, 2021 TWD ($) | Dec. 31, 2020 TWD ($) | Dec. 31, 2022 USD ($) | Dec. 31, 2019 TWD ($)
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Deferred tax assets | $ 159,286 | $ 180,598 | $ 185,691 | $ 5,183 | $ 194,552
Deferred tax liabilities | (201,741) | (278,177) | (310,427) | $ (6,565) | $ (309,129)
Deferred tax assets unrealized loss on inventories [member] |  |  |  |  |
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Beginning balance | 24,317 | 15,963 | 12,700 |  |
Recognized in profit or loss | (3,191) | 8,354 | 3,263 |  |
Ending balance | 21,126 | 24,317 | 15,963 |  |
Property, plant and equipment, deferred tax assets [member] |  |  |  |  |
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Beginning balance | 36,636 | 36,401 | 38,668 |  |
Ending balance | 38,894 | 36,636 | 36,401 |  |
Provisions [member] |  |  |  |  |
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Beginning balance | 2,849 | 2,678 | 5,600 |  |
Recognized in profit or loss | 10,010 | 171 | (2,922) |  |
Ending balance | 12,859 | 2,849 | 2,678 |  |
Deferred tax assets deferred revenue [member] |  |  |  |  |
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Beginning balance | 14,638 | 21,144 | 27,650 |  |
Recognized in profit or loss | (6,506) | (6,506) | (6,506) |  |
Ending balance | 8,132 | 14,638 | 21,144 |  |
Net defined benefit liability [member] |  |  |  |  |
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Beginning balance | 97,248 | 98,921 | 92,612 |  |
Recognized in profit or loss | (4,368) | (4,672) | (4,089) |  |
Recognized in other comprehensive income | (44,447) | 2,999 | 10,398 |  |
Ending balance | 48,433 | 97,248 | 98,921 |  |
Unrealized exchange losses deferred tax assets [member] |  |  |  |  |
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Beginning balance | 2,161 | 9,915 | 17,296 |  |
Recognized in profit or loss | 22,056 | (7,754) | (7,381) |  |
Ending balance | 24,217 | 2,161 | 9,915 |  |
Others [member] |  |  |  |  |
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Beginning balance | 2,749 | 669 | 26 |  |
Recognized in profit or loss | 2,876 | 2,080 | 643 |  |
Ending balance | 5,625 | 2,749 | 669 |  |
Deferred tax asset [member] |  |  |  |  |
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Beginning balance | 180,598 | 185,691 | 194,552 |  |
Recognized in profit or loss | 23,135 | (8,092) | (19,259) |  |
Recognized in other comprehensive income | (44,447) | 2,999 | 10,398 |  |
Ending balance | 159,286 | 180,598 | 185,691 |  |
Property, plant and equipment, deferred tax liabilities [member] |  |  |  |  |
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Beginning balance | (192,687) | (255,484) | (288,980) |  |
Recognized in profit or loss | 75,713 | 62,797 | 33,496 |  |
Ending balance | (116,974) | (192,687) | (255,484) |  |
Property, plant and equipment [member] |  |  |  |  |
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Recognized in profit or loss | 2,258 | 235 | (2,267) |  |
Financial assets at fair value through other comprehensive income [member] |  |  |  |  |
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Beginning balance | (85,402) | (54,943) | (20,149) |  |
Recognized in other comprehensive income | 12,559 | (30,459) | (34,794) |  |
Ending balance | (72,843) | (85,402) | (54,943) |  |
Gain on investment in associates [member] |  |  |  |  |
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Recognized in profit or loss | (11,923) |  |  |  |
Ending balance | (11,923) |  |  |  |
Others [member] |  |  |  |  |
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Beginning balance | (88) |  |  |  |
Recognized in profit or loss | 87 | (88) |  |  |
Ending balance | (1) | (88) |  |  |
Deferred tax liabilities [member] |  |  |  |  |
Disclosure of the detail of deferred tax assets and liabilities [line items] |  |  |  |  |
Beginning balance | (278,177) | (310,427) | (309,129) |  |
Recognized in profit or loss | 63,877 | 62,709 | 33,496 |  |
Recognized in other comprehensive income | 12,559 | (30,459) | (34,794) |  |
Ending balance | $ (201,741) | $ (278,177) | $ (310,427) |  |

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