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Income tax expense | 12 Months Ended
--- | ---
Dec. 31, 2024
Income tax expense [abstract] |
Income tax expense | 30. Income tax expense a) Income tax expense (a) Components of income tax expense:
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
Current income tax: |  |  |  |  |  |
Current income tax on profits for the period |  | 771,378 |  | 426,878 |  | 273,836
Income tax on unappropriated retained earnings |  | 159,744 |  | 85,607 |  | 66,066
Prior year income tax overestimation |  | (255,935) |  | (182,778) |  | (127,768)
Total current income tax |  | 675,187 |  | 329,707 |  | 212,134
Deferred income tax: |  |  |  |  |  |
Relating to origination and reversal of temporary differences |  | (87,012) |  | (29,046) |  | (4,617)
Income tax expense |  | 588,175 |  | 300,661 |  | 207,517
(b) The income tax (charge)/credit relating to components of other comprehensive income are as follows:
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
Unrealized loss on valuation of financial assets at fair value through other comprehensive income |  | (12,559) |  | (51,638) |  | (3,458)
Remeasurement of defined benefit obligations |  | 44,447 |  | 2,140 |  | 11,261
|  | 31,888 |  | (49,498) |  | 7,803
b) Reconciliation of income tax expense and the accounting profit:
|  | Year ended December 31,
|  | 2022 |  | 2023 |  | 2024
|  | NT$000 |  | NT$000 |  | NT$000
Tax calculated based on profit before tax and statutory tax rate |  | 804,086 |  | 451,676 |  | 338,116
Effects from adjustments based on regulation |  | (131,873) |  | (74,094) |  | (38,880)
Gain (loss) on investment in associates |  | 11,923 |  | 19,228 |  | (31,151)
Prior year income tax overestimation |  | (255,935) |  | (182,778) |  | (127,768)
Income tax on unappropriated retained earnings |  | 159,744 |  | 85,607 |  | 66,066
Effect of different tax rates in countries in which the Group operates |  | 230 |  | 1,022 |  | 1,134
Income tax expense |  | 588,175 |  | 300,661 |  | 207,517
c) The amounts of deferred tax assets or liabilities resulting from temporary differences and investment tax credits are as follows:
|  | 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)
|  | 2023
|  | 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 |  | 21,126 |  | 16,127 |  | — |  | 37,253
Property, plant and equipment |  | 38,894 |  | 1,847 |  | — |  | 40,741
Provisions |  | 12,859 |  | 1,518 |  | — |  | 14,377
Deferred revenue |  | 8,132 |  | (6,506) |  | — |  | 1,626
Net defined benefit liability |  | 48,433 |  | (4,236) |  | (2,140) |  | 42,057
Unrealized exchange losses |  | 24,217 |  | (6,032) |  | — |  | 18,185
Others |  | 5,625 |  | 3,418 |  | — |  | 9,043
Total |  | 159,286 |  | 6,136 |  | (2,140) |  | 163,282
Deferred tax liabilities |  |  |  |  |  |  |  |
Property, plant and equipment |  | (116,974) |  | 42,142 |  | — |  | (74,832)
Financial assets at fair value through other comprehensive income |  | (72,843) |  | — |  | 51,638 |  | (21,205)
Gain on investment in associates |  | (11,923) |  | (19,228) |  | — |  | (31,151)
Others |  | (1) |  | (4) |  | — |  | (5)
Total |  | (201,741) |  | 22,910 |  | 51,638 |  | (127,193)
Information presented on statements of financial position: |  |  |  |  |  |  |  |
Deferred tax assets |  | 159,286 |  |  |  |  |  | 163,282
Deferred tax liabilities |  | (201,741) |  |  |  |  |  | (127,193)
|  | 2024
|  | 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 |  | 37,253 |  | (5,223) |  | — |  | 32,030
Property, plant and equipment |  | 40,741 |  | 1,711 |  | — |  | 42,452
Provisions |  | 14,377 |  | (10) |  | — |  | 14,367
Deferred revenue |  | 1,626 |  | (1,626) |  | — |  | —
Net defined benefit liability |  | 42,057 |  | (4,879) |  | (11,261) |  | 25,917
Unrealized exchange losses |  | 18,185 |  | (18,185) |  | — |  | —
Others |  | 9,043 |  | 2,404 |  | — |  | 11,447
Total |  | 163,282 |  | (25,808) |  | (11,261) |  | 126,213
Deferred tax liabilities |  |  |  |  |  |  |  |
Property, plant and equipment |  | (74,832) |  | 9,086 |  | — |  | (65,746)
Unrealized exchange gaines |  | — |  | (9,810) |  | — |  | (9,810)
Financial assets at fair value through other comprehensive income |  | (21,205) |  | — |  | 3,458 |  | (17,747)
Gain on investment in associates |  | (31,151) |  | 31,151 |  | — |  | —
Others |  | (5) |  | (2) |  | — |  | (7)
Total |  | (127,193) |  | 30,425 |  | 3,458 |  | (93,310)
Information presented on statements of financial position: |  |  |  |  |  |  |  |
Deferred tax assets |  | 163,282 |  |  |  |  |  | 126,213
Deferred tax liabilities |  | (127,193) |  |  |  |  |  | (93,310)
d) The Company has not recognized taxable temporary differences associated with investments as deferred tax liabilities. As of December 31, 2023 and 2024, the amounts of temporary differences not recognized as deferred tax liabilities were NT$1,245,171 thousand and NT$1,392,934 thousand, respectively. The Company’s income tax returns through 2022 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 2024-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS12_g79-88_TI -URIDate 2024-03-27 + Details
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- Definition Income tax expense. + References No definition available. + Details
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