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Income Tax - Analysis of Deferred Income Tax Assets and Liabilities in Consolidated Statements of Financial Position (Detail) $ in Millions, $ in Millions | 12 Months Ended |
--- | --- | ---
Dec. 31, 2017 TWD ($) | Dec. 31, 2016 TWD ($) | Dec. 31, 2015 TWD ($) | Dec. 31, 2017 USD ($)
Deferred income tax assets (liabilities) |  |  |  |
Depreciation | $ 8,401.3 | $ 4,244.2 |  |
Provision for sales returns and allowance | 1,637.7 | 1,512.1 |  |
Net defined benefit liability | 975.3 | 939.5 |  |
Unrealized loss on inventories | 629.5 | 737.3 |  |
Deferred compensation cost | 266.5 | 378.7 |  |
Others | 195.2 | 445.1 |  |
Operating loss carryforward |  | 14.5 |  |
Deferred income tax assets | 12,105.5 | 8,271.4 |  | $ 408.4
Unrealized exchange gains | (169.5) | (48.7) |  |
Available-for-sale financial assets | (95.4) | (92.5) |  |
Others | (37.3) |  |  |
Deferred income tax liabilities | (302.2) | (141.2) |  | $ (10.2)
Deferred tax assets depreciation [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 4,244.2 | 2,853.0 | $ 1,011.1 |
Recognized in Profit or loss | 4,207.2 | 1,437.6 | 1,808.7 |
Effect of Acquisition of Subsidiary |  |  | 11.9 |
Effect of Exchange Rate Changes | (50.1) | (46.4) | 21.3 |
Balance, End of Year | 8,401.3 | 4,244.2 | 2,853.0 |
Deferred tax assets provision for sales returns and allowance [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 1,512.1 | 1,141.5 | 1,230.8 |
Recognized in Profit or loss | 130.0 | 371.5 | (104.4) |
Effect of Acquisition of Subsidiary |  |  | 13.8 |
Effect of Exchange Rate Changes | (4.4) | (0.9) | 1.3 |
Balance, End of Year | 1,637.7 | 1,512.1 | 1,141.5 |
Deferred tax assets net defined benefit liability [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 939.5 | 895.5 | 787.4 |
Recognized in Profit or loss | 5.2 | (82.9) | 8.8 |
Recognized in Other Comprehensive Income | 30.6 | 126.9 | 99.3 |
Balance, End of Year | 975.3 | 939.5 | 895.5 |
Deferred tax assets unrealized loss on inventories [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 737.3 | 622.8 | 591.9 |
Recognized in Profit or loss | (105.1) | 115.5 | 25.1 |
Effect of Acquisition of Subsidiary |  |  | 4.1 |
Effect of Exchange Rate Changes | (2.7) | (1.0) | 1.7 |
Balance, End of Year | 629.5 | 737.3 | 622.8 |
Deferred tax assets deferred compensation cost [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 378.7 | 316.3 | 255.6 |
Recognized in Profit or loss | (83.1) | 69.3 | 49.4 |
Effect of Exchange Rate Changes | (29.1) | (6.9) | 11.3 |
Balance, End of Year | 266.5 | 378.7 | 316.3 |
Deferred tax assets goodwill from business combination [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year |  | 10.0 | 195.4 |
Recognized in Profit or loss |  | (9.8) | (185.8) |
Effect of Exchange Rate Changes |  | (0.2) | 0.4 |
Balance, End of Year |  |  | 10.0 |
Deferred tax assets other [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 445.1 | 531.4 | 749.6 |
Recognized in Profit or loss | (222.4) | (77.5) | (243.4) |
Effect of Acquisition of Subsidiary |  |  | 0.2 |
Effect of Exchange Rate Changes | (27.5) | (8.8) | 25.0 |
Balance, End of Year | 195.2 | 445.1 | 531.4 |
Deferred tax assets operating loss carryforward [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 14.5 | 14.5 | 317.0 |
Recognized in Profit or loss |  |  | (303.2) |
Effect of Disposal of Subsidiary | (14.5) |  |  |
Effect of Exchange Rate Changes |  |  | 0.7 |
Balance, End of Year |  | 14.5 | 14.5 |
Deferred tax assets [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | 8,271.4 | 6,385.0 | 5,138.8 |
Recognized in Profit or loss | 3,931.8 | 1,823.7 | 1,055.2 |
Recognized in Other Comprehensive Income | 30.6 | 126.9 | 99.3 |
Effect of Acquisition of Subsidiary |  |  | 30.0 |
Effect of Disposal of Subsidiary | (14.5) |  |  |
Effect of Exchange Rate Changes | (113.8) | (64.2) | 61.7 |
Balance, End of Year | 12,105.5 | 8,271.4 | 6,385.0 |
Deferred tax liabilities available for sale financial assets [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | (92.5) | (31.3) | (15.3) |
Recognized in Other Comprehensive Income | (2.9) | (61.2) | (16.0) |
Balance, End of Year | (95.4) | (92.5) | (31.3) |
Unrealised foreign exchange gains (losses) [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | (48.7) |  | (184.4) |
Recognized in Profit or loss | (120.8) | (48.7) | 184.4 |
Balance, End of Year | (169.5) | (48.7) |  |
Deferred tax liabilities others [Member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Recognized in Profit or loss | (36.7) |  |  |
Recognized in Other Comprehensive Income | (0.6) |  |  |
Balance, End of Year | (37.3) |  |  |
Deferred tax liabilities [member] |  |  |  |
Deferred income tax assets (liabilities) |  |  |  |
Balance, Beginning of Year | (141.2) | (31.3) | (199.7) |
Recognized in Profit or loss | (157.5) | (48.7) | 184.4 |
Recognized in Other Comprehensive Income | (3.5) | (61.2) | (16.0) |
Balance, End of Year | $ (302.2) | $ (141.2) | $ (31.3) |

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- Definition The amount of tax expense or income relating to changes in deferred tax liabilities and deferred tax assets, recognised in profit or loss. [Refer: Deferred tax assets; Deferred tax expense (income); Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph g -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_g_ii&doctype=Standard -URIDate 2017-03-09 + Details
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