The analysis of deferred income tax assets and liabilities was as follows:
| December 31, 2016 |
December 31, 2017 |
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| NT$ | NT$ | |||||||
| (In Millions) | (In Millions) | |||||||
|
Deferred income tax assets |
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|
Temporary differences |
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Depreciation |
$ | 4,244.2 | $ | 8,401.3 | ||||
|
Provision for sales returns and allowance |
1,512.1 | 1,637.7 | ||||||
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Net defined benefit liability |
939.5 | 975.3 | ||||||
|
Unrealized loss on inventories |
737.3 | 629.5 | ||||||
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Deferred compensation cost |
378.7 | 266.5 | ||||||
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Others |
445.1 | 195.2 | ||||||
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Operating loss carryforward |
14.5 | — | ||||||
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|
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| $ | 8,271.4 | $ | 12,105.5 | |||||
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Deferred income tax liabilities |
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Temporary differences |
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|
Unrealized exchange gains |
$ | (48.7 | ) | $ | (169.5 | ) | ||
|
Available-for-sale financial assets |
(92.5 | ) | (95.4 | ) | ||||
|
Others |
— | (37.3 | ) | |||||
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|
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| $ | (141.2 | ) | $ | (302.2 | ) | |||
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| Year Ended December 31, 2015 | ||||||||||||||||||||||||
| Recognized in | ||||||||||||||||||||||||
| Balance, Beginning of Year |
Profit or Loss | Other Comprehensive Income |
Effect of Acquisition of Subsidiary |
Effect of Exchange Rate Changes |
Balance, End of Year |
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| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | |||||||||||||||||||
| (In Millions) | (In Millions) | (In Millions) | (In Millions) | (In Millions) | (In Millions) | |||||||||||||||||||
|
Deferred income tax assets |
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Temporary differences |
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Depreciation |
$ | 1,011.1 | $ | 1,808.7 | $ | — | $ | 11.9 | $ | 21.3 | $ | 2,853.0 | ||||||||||||
|
Provision for sales returns and allowance |
1,230.8 | (104.4 | ) | — | 13.8 | 1.3 | 1,141.5 | |||||||||||||||||
|
Net defined benefit liability |
787.4 | 8.8 | 99.3 | — | — | 895.5 | ||||||||||||||||||
|
Unrealized loss on inventories |
591.9 | 25.1 | — | 4.1 | 1.7 | 622.8 | ||||||||||||||||||
|
Deferred compensation cost |
255.6 | 49.4 | — | — | 11.3 | 316.3 | ||||||||||||||||||
|
Goodwill from business combination |
195.4 | (185.8 | ) | — | — | 0.4 | 10.0 | |||||||||||||||||
|
Others |
749.6 | (243.4 | ) | — | 0.2 | 25.0 | 531.4 | |||||||||||||||||
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Operating loss carryforward |
317.0 | (303.2 | ) | — | — | 0.7 | 14.5 | |||||||||||||||||
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| $ | 5,138.8 | $ | 1,055.2 | $ | 99.3 | $ | 30.0 | $ | 61.7 | $ | 6,385.0 | |||||||||||||
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Deferred income tax liabilities |
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Temporary differences |
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Available-for-sale financial assets |
$ | (15.3 | ) | $ | — | $ | (16.0 | ) | $ | — | $ | — | $ | (31.3 | ) | |||||||||
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Unrealized exchange gains |
(184.4 | ) | 184.4 | — | — | — | — | |||||||||||||||||
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| $ | (199.7 | ) | $ | 184.4 | $ | (16.0 | ) | $ | — | $ | — | $ | (31.3 | ) | ||||||||||
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| Year Ended December 31, 2016 | ||||||||||||||||||||
| Recognized in | ||||||||||||||||||||
| Balance, Beginning of Year |
Profit or Loss |
Other Comprehensive Income |
Effect of Exchange Rate Changes |
Balance, End of Year |
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| NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||
| (In Millions) | (In Millions) | (In Millions) | (In Millions) | (In Millions) | ||||||||||||||||
|
Deferred income tax assets |
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|
Temporary differences |
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|
Depreciation |
$ | 2,853.0 | $ | 1,437.6 | $ | — | $ | (46.4 | ) | $ | 4,244.2 | |||||||||
|
Provision for sales returns and allowance |
1,141.5 | 371.5 | — | (0.9 | ) | 1,512.1 | ||||||||||||||
|
Net defined benefit liability |
895.5 | (82.9 | ) | 126.9 | — | 939.5 | ||||||||||||||
|
Unrealized loss on inventories |
622.8 | 115.5 | — | (1.0 | ) | 737.3 | ||||||||||||||
|
Deferred compensation cost |
316.3 | 69.3 | — | (6.9 | ) | 378.7 | ||||||||||||||
|
Goodwill from business combination |
10.0 | (9.8 | ) | — | (0.2 | ) | — | |||||||||||||
|
Others |
531.4 | (77.5 | ) | — | (8.8 | ) | 445.1 | |||||||||||||
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Operating loss carryforward |
14.5 | — | — | — | 14.5 | |||||||||||||||
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| $ | 6,385.0 | $ | 1,823.7 | $ | 126.9 | $ | (64.2 | ) | $ | 8,271.4 | ||||||||||
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Deferred income tax liabilities |
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Temporary differences |
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Available-for-sale financial assets |
$ | (31.3 | ) | $ | — | $ | (61.2 | ) | $ | — | $ | (92.5 | ) | |||||||
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Unrealized exchange gains |
— | (48.7 | ) | — | — | (48.7 | ) | |||||||||||||
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| $ | (31.3 | ) | $ | (48.7 | ) | $ | (61.2 | ) | $ | — | $ | (141.2 | ) | |||||||
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| Year Ended December 31, 2017 | ||||||||||||||||||||||||
| Recognized in | ||||||||||||||||||||||||
| Balance, Beginning of Year |
Profit or Loss |
Other Comprehensive Income |
Effect of Disposal of Subsidiary |
Effect of Exchange Rate Changes |
Balance, End of Year |
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| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | |||||||||||||||||||
| (In Millions) | (In Millions) | (In Millions) | (In Millions) | (In Millions) | (In Millions) | |||||||||||||||||||
|
Deferred income tax assets |
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|
Temporary differences |
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|
Depreciation |
$ | 4,244.2 | $ | 4,207.2 | $ | — | $ | — | $ | (50.1 | ) | $ | 8,401.3 | |||||||||||
|
Provision for sales returns and allowance |
1,512.1 | 130.0 | — | — | (4.4 | ) | 1,637.7 | |||||||||||||||||
|
Net defined benefit liability |
939.5 | 5.2 | 30.6 | — | — | 975.3 | ||||||||||||||||||
|
Unrealized loss on inventories |
737.3 | (105.1 | ) | — | — | (2.7 | ) | 629.5 | ||||||||||||||||
|
Deferred compensation cost |
378.7 | (83.1 | ) | — | — | (29.1 | ) | 266.5 | ||||||||||||||||
|
Others |
445.1 | (222.4 | ) | — | — | (27.5 | ) | 195.2 | ||||||||||||||||
|
Operating loss carryforward |
14.5 | — | — | (14.5 | ) | — | — | |||||||||||||||||
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| $ | 8,271.4 | $ | 3,931.8 | $ | 30.6 | $ | (14.5 | ) | $ | (113.8 | ) | $ | 12,105.5 | |||||||||||
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Deferred income tax liabilities |
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|
Temporary differences |
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|
Unrealized exchange gains |
$ | (48.7 | ) | $ | (120.8 | ) | $ | — | $ | — | $ | — | $ | (169.5 | ) | |||||||||
|
Available-for-sale financial assets |
(92.5 | ) | — | (2.9 | ) | — | — | (95.4 | ) | |||||||||||||||
|
Others |
— | (36.7 | ) | (0.6 | ) | — | — | (37.3 | ) | |||||||||||||||
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| $ | (141.2 | ) | $ | (157.5 | ) | $ | (3.5 | ) | $ | — | $ | — | $ | (302.2 | ) | |||||||||
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