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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, 2018
TWD ($)
Dec. 31, 2017
TWD ($)
Dec. 31, 2016
TWD ($)
Dec. 31, 2018
USD ($)
Deferred income tax assets (liabilities)        
Depreciation $ 11,839.2 $ 8,401.3    
Refund liability 2,594.0      
Net defined benefit liability 1,084.9 975.3    
Unrealized loss on inventories 751.0 629.5    
Deferred compensation cost 271.7 266.5    
Provision for sales returns and allowance   1,637.7    
Investments in equity instruments at FVTOCI 56.2      
Others 209.4 195.2    
Deferred income tax assets 16,806.4 12,105.5   $ 549.1
Unrealized exchange gains (61.7) (169.5)    
Available-for-sale financial assets   (95.4)    
Others (171.6) (37.3)    
Deferred income tax liabilities (233.3) (302.2)   $ (7.6)
Deferred tax assets depreciation [member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year 8,401.3 4,244.2 $ 2,853.0  
Recognized in Profit or loss 3,430.4 4,207.2 1,437.6  
Effect of Exchange Rate Changes 7.5 (50.1) (46.4)  
Balance, End of Year 11,839.2 8,401.3 4,244.2  
Deferred tax assets provision for sales returns and allowance [member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year 1,637.7 1,512.1 1,141.5  
Recognized in Profit or loss   130.0 371.5  
Effect of Exchange Rate Changes   (4.4) (0.9)  
Balance, End of Year   1,637.7 1,512.1  
Deferred tax assets net defined benefit liability [member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year 975.3 939.5 895.5  
Recognized in Profit or loss 6.3 5.2 (82.9)  
Recognized in Other Comprehensive Income 103.3 30.6 126.9  
Balance, End of Year 1,084.9 975.3 939.5  
Deferred tax assets unrealized loss on inventories [member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year 629.5 737.3 622.8  
Recognized in Profit or loss 120.5 (105.1) 115.5  
Effect of Exchange Rate Changes 1.0 (2.7) (1.0)  
Balance, End of Year 751.0 629.5 737.3  
Deferred tax assets deferred compensation cost [member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year 266.5 378.7 316.3  
Recognized in Profit or loss (4.7) (83.1) 69.3  
Effect of Exchange Rate Changes 9.9 (29.1) (6.9)  
Balance, End of Year 271.7 266.5 378.7  
Deferred tax assets goodwill from business combination [member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year   0.0 10.0  
Recognized in Profit or loss     (9.8)  
Effect of Exchange Rate Changes     (0.2)  
Balance, End of Year     0.0  
Deferred tax assets other [member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year 195.2 445.1 531.4  
Recognized in Profit or loss 7.1 (222.4) (77.5)  
Effect of Exchange Rate Changes 7.1 (27.5) (8.8)  
Balance, End of Year 209.4 195.2 445.1  
Deferred tax assets operating loss carryforward [member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year   14.5 14.5  
Effect of Disposal of Subsidiary   (14.5)    
Balance, End of Year     14.5  
Deferred tax assets [member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year 12,105.5 8,271.4 6,385.0  
Recognized in Profit or loss 4,514.6 3,931.8 1,823.7  
Recognized in Other Comprehensive Income 159.5 30.6 126.9  
Effect of Disposal of Subsidiary   (14.5)    
Effect of Exchange Rate Changes 26.8 (113.8) (64.2)  
Balance, End of Year 16,806.4 12,105.5 8,271.4  
Deferred tax liabilities available for sale financial assets [member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year (95.4) (92.5) (31.3)  
Recognized in Other Comprehensive Income   (2.9) (61.2)  
Balance, End of Year   (95.4) (92.5)  
Unrealised foreign exchange gains (losses) [member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year (169.5) (48.7)    
Recognized in Profit or loss 107.8 (120.8) (48.7)  
Balance, End of Year (61.7) (169.5) (48.7)  
Deferred tax liabilities others [Member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year (37.3)      
Recognized in Profit or loss (75.1) (36.7)    
Recognized in Other Comprehensive Income (59.2) (0.6)    
Balance, End of Year (171.6) (37.3)    
Deferred tax liabilities [member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year (302.2) (141.2) (31.3)  
Recognized in Profit or loss 32.7 (157.5) (48.7)  
Recognized in Other Comprehensive Income 36.2 (3.5) (61.2)  
Balance, End of Year (233.3) (302.2) $ (141.2)  
Deferred tax assets refund liability for sales returns allowance [member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year 1,637.7      
Recognized in Profit or loss 955.0      
Effect of Exchange Rate Changes 1.3      
Balance, End of Year 2,594.0 1,637.7    
Deferred tax assets investments in equity instruments at fair value through other comprehensive income [member]        
Deferred income tax assets (liabilities)        
Recognized in Other Comprehensive Income 56.2      
Balance, End of Year 56.2      
Deferred tax liabilities investments in equity instruments at fair value through other comprehensive income [member]        
Deferred income tax assets (liabilities)        
Balance, Beginning of Year (95.4)      
Recognized in Other Comprehensive Income $ 95.4      
Balance, End of Year   $ (95.4)