SILICONWARE PRECISION INDUSTRIES CO LTD | CIK:0001111759 | 3

  • Filed: 3/27/2018
  • Entity registrant name: SILICONWARE PRECISION INDUSTRIES CO LTD (CIK: 0001111759)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1111759/000119312518096596/0001193125-18-096596-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1111759/000119312518096596/spil-20171231.xml
  • XBRL Cloud Viewer: Click to open XBRL Cloud Viewer
  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001111759
  • Open this page in separate window: Click
  • ifrs-full:DisclosureOfDeferredTaxesExplanatory

      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$  

    Deferred income tax assets

               

    Temporary differences

               

    Unrealized sales allowance

         47,722       (43,330     —          (40     4,352  

    Convertible bonds

         95,623       125,131       —          —         220,754  

    Post-employment benefit obligations

         165,371       (2,254     30,572        —         193,689  

    Unrealized losses on financial liabilities at fair value through profit or loss

         54,610       119,572       —          —         174,182  

    Others

         332,786       (13,352     634        (991     319,077  
      

     

     

       

     

     

       

     

     

        

     

     

       

     

     

     
         696,112       185,767       31,206        (1,031     912,054  
      

     

     

       

     

     

       

     

     

        

     

     

       

     

     

     

    Deferred income tax liabilities

               

    Temporary differences

               

    Unrealized gains on available-for-sale financial assets

         (282,648     —         19,610        —         (263,038

    Unrealized gains on property, plant and equipment

         (13,567     (14,828     —          697       (27,698

    Others

         (60,003     15,182       —          972       (43,849
      

     

     

       

     

     

       

     

     

        

     

     

       

     

     

     
         (356,218     354       19,610        1,669       (334,585
      

     

     

       

     

     

       

     

     

        

     

     

       

     

     

     

    Net deferred income tax assets

         339,894       186,121       50,816        638       577,469  
      

     

     

       

     

     

       

     

     

        

     

     

       

     

     

     

     

         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

               

    Temporary differences

               

    Unrealized sales allowance

         4,352       (1,807     —          (151     2,394  

    Convertible bonds

         220,754       11,828       —          —         232,582  

    Post-employment benefit obligations

         193,689       19,610       30,227        —         243,526  

    Unrealized losses on financial liabilities at fair value through profit or loss

         174,182       (174,182     —          —         —    

    Others

         319,077       (43,697     570        (1,740     274,210  
      

     

     

       

     

     

       

     

     

        

     

     

       

     

     

     
         912,054       (188,248     30,797        (1,891     752,712  
      

     

     

       

     

     

       

     

     

        

     

     

       

     

     

     

    Deferred income tax liabilities

               

    Temporary differences

               

    Unrealized gains on available-for-sale financial assets

         (263,038     (139,835     262,359        —         (140,514

    Unrealized gains on property, plant and equipment

         (27,698     (39,646     —          4,828       (62,516

    Others

         (43,849     (33,782     10,981        5,320       (61,330
      

     

     

       

     

     

       

     

     

        

     

     

       

     

     

     
         (334,585     (213,263     273,340        10,148       (264,360
      

     

     

       

     

     

       

     

     

        

     

     

       

     

     

     

    Net deferred income tax assets

         577,469       (401,511     304,137        8,257       488,352  
      

     

     

       

     

     

       

     

     

        

     

     

       

     

     

     

     

         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$  

    Deferred income tax assets

              

    Temporary differences

              

    Convertible bonds

         232,582       (120,794     —         —         111,788  

    Post-employment benefit obligations

         243,526       (12,559     (1,810     —         229,157  

    Unrealized losses on inventories

         50,380       19,594       —         (231     69,743  

    Provisions

         70,678       (29,175     —         —         41,503  

    Compensated absences payable

         69,876       3,469       —         (36     73,309  

    Others

         85,670       30,536       (26,935     (38     89,233  
      

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     
         752,712       (108,929     (28,745     (305     614,733  
      

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Deferred income tax liabilities

              

    Temporary differences

              

    Gains from investment for using equity method

         —         (176,749     —         —         (176,749

    Unrealized gains on available-for-sale financial assets

         (140,514     (21,291     (49,660     —         (211,465

    Unrealized gains on property, plant and equipment

         (62,516     1,864       —         1,219       (59,433

    Others

         (61,330     39,678       (10,981     697       (31,936
      

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     
         (264,360     (156,498     (60,641     1,916       (479,583
      

     

     

       

     

     

       

     

     

       

     

     

       

     

     

     

    Net deferred income tax assets

         488,352       (265,427     (89,386     1,611       135,150