|
|
d. |
Deferred income tax assets and liabilities |
The movements of deferred income tax assets and liabilities were as follows:
For the year ended December 31, 2015
|
|
|
January 1, 2015 |
|
|
Recognized in Profit or Loss |
|
|
Recognized in Other Comprehensive Income |
|
|
From Business Combination |
|
|
December 31, 2015 |
|
|||||
|
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
|||||
|
|
|
(In Millions) |
|
|||||||||||||||||
|
Deferred Income Tax Assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Temporary differences |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Defined benefit obligation |
|
$ |
1,096 |
|
|
$ |
71 |
|
|
$ |
39 |
|
|
$ |
— |
|
|
$ |
1,206 |
|
|
Share of the profit of associates and joint ventures accounted for using equity method |
|
|
277 |
|
|
|
48 |
|
|
|
— |
|
|
|
— |
|
|
|
325 |
|
|
Allowance for doubtful receivables over quota |
|
|
114 |
|
|
|
55 |
|
|
|
— |
|
|
|
— |
|
|
|
169 |
|
|
Impairment loss on property, plant and equipment |
|
|
32 |
|
|
|
12 |
|
|
|
— |
|
|
|
— |
|
|
|
44 |
|
|
Deferred revenue |
|
|
156 |
|
|
|
(20 |
) |
|
|
— |
|
|
|
— |
|
|
|
136 |
|
|
Valuation loss on inventory |
|
|
41 |
|
|
|
(8 |
) |
|
|
— |
|
|
|
— |
|
|
|
33 |
|
|
Estimated warranty liabilities |
|
|
19 |
|
|
|
(1 |
) |
|
|
— |
|
|
|
— |
|
|
|
18 |
|
|
Unrealized foreign exchange loss, net |
|
|
— |
|
|
|
18 |
|
|
|
— |
|
|
|
— |
|
|
|
18 |
|
|
Accrued award credits liabilities |
|
|
28 |
|
|
|
(6 |
) |
|
|
— |
|
|
|
— |
|
|
|
22 |
|
|
Property, plant and equipment |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
2 |
|
|
|
2 |
|
|
Others |
|
|
34 |
|
|
|
6 |
|
|
|
— |
|
|
|
— |
|
|
|
40 |
|
|
|
|
|
1,797 |
|
|
|
175 |
|
|
|
39 |
|
|
|
2 |
|
|
|
2,013 |
|
|
Loss carryforwards |
|
|
29 |
|
|
|
17 |
|
|
|
— |
|
|
|
2 |
|
|
|
48 |
|
|
|
|
$ |
1,826 |
|
|
$ |
192 |
|
|
$ |
39 |
|
|
$ |
4 |
|
|
$ |
2,061 |
|
|
|
|
January 1, 2015 |
|
|
Recognized in Profit or Loss |
|
|
Recognized in Other Comprehensive Income |
|
|
From Business Combination |
|
|
December 31, 2015 |
|
|||||
|
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
|||||
|
|
|
(In Millions) |
|
|||||||||||||||||
|
Deferred Income Tax Liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Temporary differences |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Defined benefit obligation |
|
$ |
— |
|
|
$ |
(1 |
) |
|
$ |
— |
|
|
$ |
— |
|
|
$ |
(1 |
) |
|
Land value incremental tax |
|
|
(95 |
) |
|
|
— |
|
|
|
— |
|
|
|
— |
|
|
|
(95 |
) |
|
Intangible assets |
|
|
— |
|
|
|
1 |
|
|
|
— |
|
|
|
(44 |
) |
|
|
(43 |
) |
|
Deferred revenue for award credits |
|
|
(5 |
) |
|
|
3 |
|
|
|
— |
|
|
|
— |
|
|
|
(2 |
) |
|
Valuation gain or loss on financial instruments, net |
|
|
(3 |
) |
|
|
— |
|
|
|
(2 |
) |
|
|
— |
|
|
|
(5 |
) |
|
Unrealized foreign exchange gain, net |
|
|
(29 |
) |
|
|
28 |
|
|
|
— |
|
|
|
— |
|
|
|
(1 |
) |
|
Others |
|
|
— |
|
|
|
(1 |
) |
|
|
— |
|
|
|
— |
|
|
|
(1 |
) |
|
|
|
$ |
(132 |
) |
|
$ |
30 |
|
|
$ |
(2 |
) |
|
$ |
(44 |
) |
|
$ |
(148 |
) |
For the year ended December 31, 2016
|
|
|
January 1, 2016 |
|
|
Recognized in Profit or Loss |
|
|
Recognized in Other Comprehensive Income |
|
|
December 31, 2016 |
|
||||
|
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
||||
|
|
|
(In Millions) |
|
|||||||||||||
|
Deferred Income Tax Assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Temporary differences |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Defined benefit obligation |
|
$ |
1,206 |
|
|
$ |
(179 |
) |
|
$ |
347 |
|
|
$ |
1,374 |
|
|
Share of profits of associates and joint ventures accounted for using equity method |
|
|
325 |
|
|
|
5 |
|
|
|
— |
|
|
|
330 |
|
|
Allowance for doubtful receivables over quota |
|
|
169 |
|
|
|
61 |
|
|
|
— |
|
|
|
230 |
|
|
Impairment loss on property, plant and equipment |
|
|
44 |
|
|
|
78 |
|
|
|
— |
|
|
|
122 |
|
|
Deferred revenue |
|
|
136 |
|
|
|
(19 |
) |
|
|
— |
|
|
|
117 |
|
|
Valuation loss on inventory |
|
|
33 |
|
|
|
(13 |
) |
|
|
— |
|
|
|
20 |
|
|
Estimated warranty liabilities |
|
|
18 |
|
|
|
1 |
|
|
|
— |
|
|
|
19 |
|
|
Unrealized foreign exchange loss, net |
|
|
18 |
|
|
|
(18 |
) |
|
|
— |
|
|
|
— |
|
|
Accrued award credits liabilities |
|
|
22 |
|
|
|
(2 |
) |
|
|
— |
|
|
|
20 |
|
|
Property, plant and equipment |
|
|
2 |
|
|
|
— |
|
|
|
— |
|
|
|
2 |
|
|
Others |
|
|
40 |
|
|
|
(6 |
) |
|
|
— |
|
|
|
34 |
|
|
|
|
|
2,013 |
|
|
|
(92 |
) |
|
|
347 |
|
|
|
2,268 |
|
|
Loss carryforwards |
|
|
48 |
|
|
|
6 |
|
|
|
— |
|
|
|
54 |
|
|
|
|
$ |
2,061 |
|
|
$ |
(86 |
) |
|
$ |
347 |
|
|
$ |
2,322 |
|
|
|
|
January 1, 2016 |
|
|
Recognized in Profit or Loss |
|
|
Recognized in Other Comprehensive Income |
|
|
December 31, 2016 |
|
||||
|
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
||||
|
|
|
(In Millions) |
|
|||||||||||||
|
Deferred Income Tax Liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Temporary differences |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Defined benefit obligation |
|
$ |
(1 |
) |
|
$ |
(1,268 |
) |
|
$ |
— |
|
|
$ |
(1,269 |
) |
|
Land value incremental tax |
|
|
(95 |
) |
|
|
— |
|
|
|
— |
|
|
|
(95 |
) |
|
Intangible assets |
|
|
(43 |
) |
|
|
3 |
|
|
|
— |
|
|
|
(40 |
) |
|
Deferred revenue for award credits |
|
|
(2 |
) |
|
|
(44 |
) |
|
|
— |
|
|
|
(46 |
) |
|
Valuation gain or loss on financial instruments, net |
|
|
(5 |
) |
|
|
— |
|
|
|
2 |
|
|
|
(3 |
) |
|
Unrealized foreign exchange gain, net |
|
|
(1 |
) |
|
|
(9 |
) |
|
|
— |
|
|
|
(10 |
) |
|
Others |
|
|
(1 |
) |
|
|
— |
|
|
|
— |
|
|
|
(1 |
) |
|
|
|
$ |
(148 |
) |
|
$ |
(1,318 |
) |
|
$ |
2 |
|
|
$ |
(1,464 |
) |
For the year ended December 31, 2017
|
|
|
January 1, 2017 |
|
|
Recognized in Profit or Loss |
|
|
Recognized in Other Comprehensive Income |
|
|
December 31, 2017 |
|
||||
|
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
||||
|
|
|
(In Millions) |
|
|||||||||||||
|
Deferred Income Tax Assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Temporary differences |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Defined benefit obligation |
|
$ |
1,374 |
|
|
$ |
5 |
|
|
$ |
344 |
|
|
$ |
1,723 |
|
|
Share of profits of associates and joint ventures accounted for using equity method |
|
|
330 |
|
|
|
1 |
|
|
|
— |
|
|
|
331 |
|
|
Allowance for doubtful receivables over quota |
|
|
230 |
|
|
|
59 |
|
|
|
— |
|
|
|
289 |
|
|
Impairment loss on property, plant and equipment |
|
|
122 |
|
|
|
(10 |
) |
|
|
— |
|
|
|
112 |
|
|
Deferred revenue |
|
|
117 |
|
|
|
(11 |
) |
|
|
— |
|
|
|
106 |
|
|
Valuation loss on inventory |
|
|
20 |
|
|
|
3 |
|
|
|
— |
|
|
|
23 |
|
|
Estimated warranty liabilities |
|
|
19 |
|
|
|
3 |
|
|
|
— |
|
|
|
22 |
|
|
Unrealized foreign exchange loss, net |
|
|
— |
|
|
|
17 |
|
|
|
— |
|
|
|
17 |
|
|
Accrued award credits liabilities |
|
|
20 |
|
|
|
(5 |
) |
|
|
— |
|
|
|
15 |
|
|
Trade-in right |
|
|
— |
|
|
|
15 |
|
|
|
— |
|
|
|
15 |
|
|
Property, plant and equipment |
|
|
2 |
|
|
|
— |
|
|
|
— |
|
|
|
2 |
|
|
Others |
|
|
34 |
|
|
|
(5 |
) |
|
|
— |
|
|
|
29 |
|
|
|
|
|
2,268 |
|
|
|
72 |
|
|
|
344 |
|
|
|
2,684 |
|
|
Loss carryforwards |
|
|
54 |
|
|
|
(8 |
) |
|
|
— |
|
|
|
46 |
|
|
|
|
$ |
2,322 |
|
|
$ |
64 |
|
|
$ |
344 |
|
|
$ |
2,730 |
|
|
|
|
January 1, 2017 |
|
|
Recognized in Profit or Loss |
|
|
Recognized in Other Comprehensive Income |
|
|
December 31, 2017 |
|
||||
|
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
|
NT$ |
|
||||
|
|
|
(In Millions) |
|
|||||||||||||
|
Deferred Income Tax Liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Temporary differences |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Defined benefit obligation |
|
$ |
(1,269 |
) |
|
$ |
4 |
|
|
$ |
— |
|
|
$ |
(1,265 |
) |
|
Land value incremental tax |
|
|
(95 |
) |
|
|
— |
|
|
|
— |
|
|
|
(95 |
) |
|
Intangible assets |
|
|
(40 |
) |
|
|
1 |
|
|
|
— |
|
|
|
(39 |
) |
|
Deferred revenue for award credits |
|
|
(46 |
) |
|
|
17 |
|
|
|
— |
|
|
|
(29 |
) |
|
Valuation gain or loss on financial instruments, net |
|
|
(3 |
) |
|
|
(1 |
) |
|
|
3 |
|
|
|
(1 |
) |
|
Unrealized foreign exchange gain, net |
|
|
(10 |
) |
|
|
10 |
|
|
|
— |
|
|
|
— |
|
|
Others |
|
|
(1 |
) |
|
|
— |
|
|
|
— |
|
|
|
(1 |
) |
|
|
|
$ |
(1,464 |
) |
|
$ |
31 |
|
|
$ |
3 |
|
|
$ |
(1,430 |
) |