XML 159 R138.htm IDEA: XBRL DOCUMENT v3.24.1.u1
Income Tax Expense - Details of Deferred Tax Assets (Liabilities) (Detail)
$ in Thousands, $ in Thousands
 12 Months Ended
Dec. 31, 2023
TWD ($)
Dec. 31, 2022
TWD ($)
Dec. 31, 2021
TWD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2020
TWD ($)
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Deferred tax assets $ 163,282 $ 159,286 $ 180,598 $ 5,333 $ 185,691
Deferred tax liabilities (127,193) (201,741) (278,177) $ (4,154) $ (310,427)
Deferred tax assets unrealized loss on inventories [member]          
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Beginning balance 21,126 24,317 15,963    
Recognized in profit or loss 16,127 (3,191) 8,354    
Ending balance 37,253 21,126 24,317    
Property, plant and equipment, deferred tax assets [member]          
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Beginning balance 38,894 36,636 36,401    
Ending balance 40,741 38,894 36,636    
Provisions [member]          
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Beginning balance 12,859 2,849 2,678    
Recognized in profit or loss 1,518 10,010 171    
Ending balance 14,377 12,859 2,849    
Deferred tax assets deferred revenue [member]          
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Beginning balance 8,132 14,638 21,144    
Recognized in profit or loss (6,506) (6,506) (6,506)    
Ending balance 1,626 8,132 14,638    
Net defined benefit liability [member]          
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Beginning balance 48,433 97,248 98,921    
Recognized in profit or loss (4,236) (4,368) (4,672)    
Recognized in other comprehensive income (2,140) (44,447) 2,999    
Ending balance 42,057 48,433 97,248    
Unrealized exchange losses deferred tax assets [member]          
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Beginning balance 24,217 2,161 9,915    
Recognized in profit or loss (6,032) 22,056 (7,754)    
Ending balance 18,185 24,217 2,161    
Others [member]          
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Beginning balance 5,625 2,749 669    
Recognized in profit or loss 3,418 2,876 2,080    
Ending balance 9,043 5,625 2,749    
Deferred tax asset [member]          
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Beginning balance 159,286 180,598 185,691    
Recognized in profit or loss 6,136 23,135 (8,092)    
Recognized in other comprehensive income (2,140) (44,447) 2,999    
Ending balance 163,282 159,286 180,598    
Property, plant and equipment, deferred tax liabilities [member]          
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Beginning balance (116,974) (192,687) (255,484)    
Recognized in profit or loss 42,142 75,713 62,797    
Ending balance (74,832) (116,974) (192,687)    
Property, plant and equipment [member]          
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Recognized in profit or loss 1,847 2,258 235    
Financial assets at fair value through other comprehensive income [member]          
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Beginning balance (72,843) (85,402) (54,943)    
Recognized in other comprehensive income 51,638 12,559 (30,459)    
Ending balance (21,205) (72,843) (85,402)    
Gain on investment in associates [member]          
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Beginning balance (11,923)        
Recognized in profit or loss (19,228) (11,923)      
Ending balance (31,151) (11,923)      
Others [member]          
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Beginning balance (1) (88)      
Recognized in profit or loss (4) 87 (88)    
Ending balance (5) (1) (88)    
Deferred tax liabilities [member]          
Disclosure of the detail of deferred tax assets and liabilities [line items]          
Beginning balance (201,741) (278,177) (310,427)    
Recognized in profit or loss 22,910 63,877 62,709    
Recognized in other comprehensive income 51,638 12,559 (30,459)    
Ending balance $ (127,193) $ (201,741) $ (278,177)