| a. | The major components of income tax expense for the years ended December 31, 2015, 2016 and 2017 were as follows: |
| i. | Income tax expense recorded in profit or loss |
| For the years ended December 31, | ||||||||||||
| 2015 | 2016 | 2017 | ||||||||||
| NT$ | NT$ | NT$ | ||||||||||
| (In Thousands) | (In Thousands) | (In Thousands) | ||||||||||
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Current income tax expense (benefit): |
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Current income tax charge |
$ | 2,081,552 | $ | 3,502,195 | $ | 2,467,004 | ||||||
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Adjustments in respect of current income tax of prior periods |
(154,769 | ) | (424,939 | ) | (364,951 | ) | ||||||
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Deferred income tax expense (benefit): |
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Deferred income tax related to origination and reversal of temporary differences |
(1,431,680 | ) | (2,770,767 | ) | (1,033,142 | ) | ||||||
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Deferred income tax related to recognition and derecognition of tax losses and unused tax credits |
654,065 | (54,519 | ) | (2,016,726 | ) | |||||||
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Deferred income tax related to changes in tax rates |
— | — | 12,477 | |||||||||
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Adjustment of prior year’s deferred income tax |
(1,690 | ) | 53,322 | 9,233 | ||||||||
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Deferred income tax arising from write-down or reversal of write-down of deferred tax assets |
(119,978 | ) | 247,232 | 1,918,586 | ||||||||
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Income tax expense recorded in profit or loss |
$ | 1,027,500 | $ | 552,524 | $ | 992,481 | ||||||
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| ii. | Income tax related to components of other comprehensive income (loss) |
Items that will not be reclassified:
| For the years ended December 31, | ||||||||||||
| 2015 | 2016 | 2017 | ||||||||||
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NT$ (In Thousands) |
NT$ (In Thousands) |
NT$ (In Thousands) |
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Remeasurements of defined benefit pension plans |
$ | 6,809 | $ | 12,899 | $ | 31,311 | ||||||
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Items that may be reclassified subsequently to profit or loss:
| For the years ended December 31, | ||||||||||||
| 2015 | 2016 | 2017 | ||||||||||
| NT$ | NT$ | NT$ | ||||||||||
| (In Thousands) | (In Thousands) | (In Thousands) | ||||||||||
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Exchange differences on translation of foreign operations |
$ | (21,026 | ) | $ | (620 | ) | $ | 59,838 | ||||
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Unrealized loss (gain) on available-for-sale financial assets |
281,203 | 95,705 | 100,059 | |||||||||
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Share of other comprehensive income (loss) of associates and joint ventures which may be reclassified subsequently to profit or loss |
(37,850 | ) | 58,577 | (135,989 | ) | |||||||
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Income tax related to items that may be reclassified subsequently to profit or loss |
$ | 222,327 | $ | 153,662 | $ | 23,908 | ||||||
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| iii. | Deferred income tax recognized directly to equity |
| For the years ended December 31, | ||||||||||||
| 2015 | 2016 | 2017 | ||||||||||
| NT$ | NT$ | NT$ | ||||||||||
| (In Thousands) | (In Thousands) | (In Thousands) | ||||||||||
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Temporary differences arising from the initial recognition of the equity component separately from the liability component |
$ | (322,001 | ) | $ | — | $ | — | |||||
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Adjustments of changes in net assets of associates and joint ventures accounted for using equity method |
1,040 | 1,608 | 227 | |||||||||
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Income tax recognized directly to equity |
$ | (320,961 | ) | $ | 1,608 | $ | 227 | |||||
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