| c. | Significant components of deferred income tax assets and liabilities were as follows: |
| As of December 31, | ||||||||
| 2016 | 2017 | |||||||
| NT$ | NT$ | |||||||
| (In Thousands) | (In Thousands) | |||||||
|
Deferred income tax assets |
||||||||
|
Depreciation |
$ | 2,147,042 | $ | 2,064,726 | ||||
|
Loss carry-forward |
842 | 425,247 | ||||||
|
Pension |
668,950 | 697,478 | ||||||
|
Allowance for sales returns and discounts |
294,510 | 171,213 | ||||||
|
Allowance for inventory valuation losses |
333,472 | 365,658 | ||||||
|
Investment loss |
231,299 | 262,346 | ||||||
|
Unrealized profit on intercompany sales |
856,304 | 1,626,072 | ||||||
|
Deferred revenue |
401,790 | 452,907 | ||||||
|
Others |
88,186 | 50,482 | ||||||
|
|
|
|
|
|||||
|
Total deferred income tax assets |
5,022,395 | 6,116,129 | ||||||
|
|
|
|
|
|||||
|
Deferred income tax liabilities |
||||||||
|
Unrealized exchange gain |
(395,723 | ) | (348,198 | ) | ||||
|
Depreciation |
(277,365 | ) | (306,472 | ) | ||||
|
Investment gain |
(1,095,682 | ) | (1,139,940 | ) | ||||
|
Convertible bond option |
(232,831 | ) | (176,361 | ) | ||||
|
Amortizable assets |
(393,578 | ) | (353,477 | ) | ||||
|
Others |
(2,617 | ) | (2,775 | ) | ||||
|
|
|
|
|
|||||
|
Total deferred income tax liabilities |
(2,397,796 | ) | (2,327,223 | ) | ||||
|
|
|
|
|
|||||
|
Net deferred income tax assets |
$ | 2,624,599 | $ | 3,788,906 | ||||
|
|
|
|
|
|||||