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Income tax expense (Tables)

12 Months Ended

Dec. 31, 2024

Income tax expense [abstract]

Major Components of 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

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,
		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

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,
		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

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:

		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)

X

- Definition

The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2024-01-01
-Paragraph 10
-Subparagraph e
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard
-URIDate 2024-03-27

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- Definition

Disclosure of deferred tax charged to other comprehensive income.

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X

- Definition

Disclosure of income tax (expense) benefit.

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X

- Definition

Disclosure of reconciliation of effective and applicable income tax expenses.

+ References

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- Definition

Income tax expense.

+ References

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