The movements of deferred tax assets and deferred tax liabilities were as follows:
| Balance at January 1 | Recognized in Profit or Loss | Recognized in Other Comprehensive Income | Recognized in Equity | Exchange Differences | Acquisitions through business combinations | Balance at December 31 | ||||||||||||||||||||||
| NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | NT$ | ||||||||||||||||||||||
| Year ended December 31, 2015 | ||||||||||||||||||||||||||||
| Temporary differences | ||||||||||||||||||||||||||||
| Property, plant and equipment | $ | (2,431,855 | ) | $ | (1,083,273 | ) | $ | - | $ | - | $ | 10,670 | $ | - | $ | (3,504,458 | ) | |||||||||||
| Defined benefit obligation | 796,642 | 20,398 | 11,002 | - | 17,897 | - | 845,939 | |||||||||||||||||||||
| FVTPL financial instruments | (170,059 | ) | (62,152 | ) | - | - | 13 | - | (232,198 | ) | ||||||||||||||||||
| Others | 1,166,297 | 229,799 | - | (33 | ) | (11,076 | ) | - | 1,384,987 | |||||||||||||||||||
| (638,975 | ) | (895,228 | ) | 11,002 | (33 | ) | 17,504 | - | (1,505,730 | ) | ||||||||||||||||||
| Loss carry-forward | 519,898 | 812,217 | - | - | (8,538 | ) | - | 1,323,577 | ||||||||||||||||||||
| Investment credits | 452,331 | (32,904 | ) | - | - | (68,308 | ) | - | 351,119 | |||||||||||||||||||
| Others | (853 | ) | 853 | - | - | - | - | - | ||||||||||||||||||||
| $ | 332,401 | $ | (115,062 | ) | $ | 11,002 | $ | (33 | ) | $ | (59,342 | ) | $ | - | $ | 168,966 | ||||||||||||
| Year ended December 31, 2016 | ||||||||||||||||||||||||||||
| Temporary differences | ||||||||||||||||||||||||||||
| Property, plant and equipment | $ | (3,504,458 | ) | $ | (182,291 | ) | $ | - | $ | - | $ | (72,098 | ) | $ | - | $ | (3,758,847 | ) | ||||||||||
| Defined benefit obligation | 845,939 | (48,601 | ) | 73,637 | - | 2,509 | - | 873,484 | ||||||||||||||||||||
| FVTPL financial instruments | (232,198 | ) | 212,737 | - | - | (1,902 | ) | - | (21,363 | ) | ||||||||||||||||||
| Others | 1,384,987 | (283,179 | ) | - | (204 | ) | (21,780 | ) | - | 1,079,824 | ||||||||||||||||||
| (1,505,730 | ) | (301,334 | ) | 73,637 | (204 | ) | (93,271 | ) | - | (1,826,902 | ) | |||||||||||||||||
| Loss carry-forward | 1,323,577 | (110,967 | ) | - | - | (91,008 | ) | 2,939 | 1,124,541 | |||||||||||||||||||
| Investment credits | 351,119 | 56,862 | - | - | (25,245 | ) | - | 382,736 | ||||||||||||||||||||
| $ | 168,966 | $ | (355,439 | ) | $ | 73,637 | $ | (204 | ) | $ | (209,524 | ) | $ | 2,939 | $ | (319,625 | ) | |||||||||||
| Year ended December 31, 2017 | ||||||||||||||||||||||||||||
| Temporary differences | ||||||||||||||||||||||||||||
| Property, plant and equipment | $ | (3,758,847 | ) | $ | (101,576 | ) | $ | - | $ | - | $ | (18,643 | ) | $ | - | $ | (3,879,066 | ) | ||||||||||
| Defined benefit obligation | 873,484 | (26,736 | ) | (51,217 | ) | - | (15,291 | ) | - | 780,240 | ||||||||||||||||||
| FVTPL financial instruments | (21,363 | ) | (86,342 | ) | - | - | 2,802 | - | (104,903 | ) | ||||||||||||||||||
| Others | 1,079,824 | (22,748 | ) | - | 262 | (28,929 | ) | - | 1,028,409 | |||||||||||||||||||
| (1,826,902 | ) | (237,402 | ) | (51,217 | ) | 262 | (60,061 | ) | - | (2,175,320 | ) | |||||||||||||||||
| Loss carry-forward | 1,124,541 | (456,246 | ) | - | - | 13,146 | - | 681,441 | ||||||||||||||||||||
| Investment credits | 382,736 | 138,002 | - | - | 13,475 | - | 534,213 | |||||||||||||||||||||
| $ | (319,625 | ) | $ | (555,646 | ) | $ | (51,217 | ) | $ | 262 | $ | (33,440 | ) | $ | - | $ | (959,666 | ) | ||||||||||
| Balance at January 1 | Recognized in Profit or Loss | Recognized in Other Comprehensive Income | Recognized in Equity | Exchange Differences | Acquisitions through business combinations | Balance at December 31 | ||||||||||||||||||||||
| US$ (Note 4) | US$ (Note 4) | US$ (Note 4) | US$ (Note 4) | US$ (Note 4) | US$ (Note 4) | US$ (Note 4) | ||||||||||||||||||||||
| Year ended December 31, 2017 | ||||||||||||||||||||||||||||
| Temporary differences | ||||||||||||||||||||||||||||
| Property, plant and equipment | $ | (126,817 | ) | $ | (3,427 | ) | $ | - | $ | - | $ | (629 | ) | $ | - | $ | (130,873 | ) | ||||||||||
| Defined benefit obligation | 29,470 | (902 | ) | (1,728 | ) | - | (516 | ) | - | 26,324 | ||||||||||||||||||
| FVTPL financial instruments | (721 | ) | (2,913 | ) | - | - | 94 | - | (3,540 | ) | ||||||||||||||||||
| Others | 36,431 | (767 | ) | - | 9 | (976 | ) | - | 34,697 | |||||||||||||||||||
| (61,637 | ) | (8,009 | ) | (1,728 | ) | 9 | (2,027 | ) | - | (73,392 | ) | |||||||||||||||||
| Loss carry-forward | 37,940 | (15,393 | ) | - | - | 444 | - | 22,991 | ||||||||||||||||||||
| Investment credits | 12,913 | 4,656 | - | - | 454 | - | 18,023 | |||||||||||||||||||||
| $ | (10,784 | ) | $ | (18,746 | ) | $ | (1,728 | ) | $ | 9 | $ | (1,129 | ) | $ | - | $ | (32,378 | ) | ||||||||||