| D. | Changes in deferred income tax assets and liabilities for the years ended December 31, 2015, 2016 and 2017 are as follows: |
| For the Year Ended December 31, 2015 | ||||||||||||||||||||
| January 1 | Profit or Loss |
Other Comprehensive Income |
Effect of Foreign Currency Exchange Differences |
December 31 | ||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||
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Deferred income tax assets |
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Temporary differences |
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Unrealized sales allowance |
47,722 | (43,330 | ) | — | (40 | ) | 4,352 | |||||||||||||
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Convertible bonds |
95,623 | 125,131 | — | — | 220,754 | |||||||||||||||
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Post-employment benefit obligations |
165,371 | (2,254 | ) | 30,572 | — | 193,689 | ||||||||||||||
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Unrealized losses on financial liabilities at fair value through profit or loss |
54,610 | 119,572 | — | — | 174,182 | |||||||||||||||
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Others |
332,786 | (13,352 | ) | 634 | (991 | ) | 319,077 | |||||||||||||
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| 696,112 | 185,767 | 31,206 | (1,031 | ) | 912,054 | |||||||||||||||
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Deferred income tax liabilities |
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Temporary differences |
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Unrealized gains on available-for-sale financial assets |
(282,648 | ) | — | 19,610 | — | (263,038 | ) | |||||||||||||
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Unrealized gains on property, plant and equipment |
(13,567 | ) | (14,828 | ) | — | 697 | (27,698 | ) | ||||||||||||
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Others |
(60,003 | ) | 15,182 | — | 972 | (43,849 | ) | |||||||||||||
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| (356,218 | ) | 354 | 19,610 | 1,669 | (334,585 | ) | ||||||||||||||
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Net deferred income tax assets |
339,894 | 186,121 | 50,816 | 638 | 577,469 | |||||||||||||||
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| For the Year Ended December 31, 2016 | ||||||||||||||||||||
| January 1 | Profit or Loss |
Other Comprehensive Income |
Effect of Foreign Currency Exchange Differences |
December 31 | ||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||
|
Deferred income tax assets |
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Temporary differences |
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|
Unrealized sales allowance |
4,352 | (1,807 | ) | — | (151 | ) | 2,394 | |||||||||||||
|
Convertible bonds |
220,754 | 11,828 | — | — | 232,582 | |||||||||||||||
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Post-employment benefit obligations |
193,689 | 19,610 | 30,227 | — | 243,526 | |||||||||||||||
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Unrealized losses on financial liabilities at fair value through profit or loss |
174,182 | (174,182 | ) | — | — | — | ||||||||||||||
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Others |
319,077 | (43,697 | ) | 570 | (1,740 | ) | 274,210 | |||||||||||||
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| 912,054 | (188,248 | ) | 30,797 | (1,891 | ) | 752,712 | ||||||||||||||
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Deferred income tax liabilities |
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Temporary differences |
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Unrealized gains on available-for-sale financial assets |
(263,038 | ) | (139,835 | ) | 262,359 | — | (140,514 | ) | ||||||||||||
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Unrealized gains on property, plant and equipment |
(27,698 | ) | (39,646 | ) | — | 4,828 | (62,516 | ) | ||||||||||||
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Others |
(43,849 | ) | (33,782 | ) | 10,981 | 5,320 | (61,330 | ) | ||||||||||||
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| (334,585 | ) | (213,263 | ) | 273,340 | 10,148 | (264,360 | ) | |||||||||||||
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Net deferred income tax assets |
577,469 | (401,511 | ) | 304,137 | 8,257 | 488,352 | ||||||||||||||
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| For the Year Ended December 31, 2017 | ||||||||||||||||||||
| January 1 | Profit or Loss |
Other Comprehensive Income |
Effect of Foreign Currency Exchange Differences |
December 31 | ||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||
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Deferred income tax assets |
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Temporary differences |
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|
Convertible bonds |
232,582 | (120,794 | ) | — | — | 111,788 | ||||||||||||||
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Post-employment benefit obligations |
243,526 | (12,559 | ) | (1,810 | ) | — | 229,157 | |||||||||||||
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Unrealized losses on inventories |
50,380 | 19,594 | — | (231 | ) | 69,743 | ||||||||||||||
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Provisions |
70,678 | (29,175 | ) | — | — | 41,503 | ||||||||||||||
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Compensated absences payable |
69,876 | 3,469 | — | (36 | ) | 73,309 | ||||||||||||||
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Others |
85,670 | 30,536 | (26,935 | ) | (38 | ) | 89,233 | |||||||||||||
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| 752,712 | (108,929 | ) | (28,745 | ) | (305 | ) | 614,733 | |||||||||||||
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Deferred income tax liabilities |
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Temporary differences |
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Gains from investment for using equity method |
— | (176,749 | ) | — | — | (176,749 | ) | |||||||||||||
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Unrealized gains on available-for-sale financial assets |
(140,514 | ) | (21,291 | ) | (49,660 | ) | — | (211,465 | ) | |||||||||||
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Unrealized gains on property, plant and equipment |
(62,516 | ) | 1,864 | — | 1,219 | (59,433 | ) | |||||||||||||
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Others |
(61,330 | ) | 39,678 | (10,981 | ) | 697 | (31,936 | ) | ||||||||||||
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| (264,360 | ) | (156,498 | ) | (60,641 | ) | 1,916 | (479,583 | ) | ||||||||||||
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Net deferred income tax assets |
488,352 | (265,427 | ) | (89,386 | ) | 1,611 | 135,150 | |||||||||||||
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