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Income tax expense | 12 Months Ended
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Dec. 31, 2022
Text block [abstract] |
Income tax expense | 31. Income tax expense a) 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
(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
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
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)
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 |  | —
e) The Company has not recognized taxable temporary differences associated with investments as deferred tax liabilities. As of December 31, 2021 and 2022, the amounts of temporary differences not recognized as deferred tax liability were NT$609,709 thousand and NT$1,080,272 thousand, respectively. f) The Company’s income tax returns through 2020 have been assessed and approved by the Tax Authority.

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- Definition The entire disclosure for income taxes. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS12_g79-88__IAS12_g79-88_TI -URIDate 2022-03-24 + Details
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- Definition Text block [abstract] + References No definition available. + Details
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