CHIPMOS TECHNOLOGIES INC (ifrs-full:DisclosureOfDeferredTaxesExplanatory)

The details of deferred tax assets (liabilities) are as follows:


	January 1,			Profit and (loss)			Other comprehensive income			December 31,			December 31,
	NT$000			NT$000			NT$000			NT$000			US$000
Year of 2016
Deferred tax assets
Unrealized exchange losses		(5,843	)		5,843			—			—
Inventories		14,823			11,501			—			26,324
Property, plant and equipment		3,672			77,197			—			80,869
Deferred income		50,423			(9,129	)		—			41,294
Provisions		16,473			(5,241	)		—			11,232
Net defined benefit liability, non-current		86,719			(4,007	)		7,375			90,087

Deferred tax assets		166,267			76,164			7,375			249,806

Deferred tax liabilities
Unrealized exchange gains		—			(14,155	)		—			(14,155	)
Property, plant and equipment		—			(78,388	)		—			(78,388	)

Deferred tax liabilities		—			(92,543	)		—			(92,543	)

Year of 2017
Deferred tax assets
Unrealized exchange losses		—			8,167			—			8,167			276
Inventories		26,324			(17,192	)		—			9,132			308
Property, plant and equipment		80,869			(25,375	)		—			55,494			1,872
Deferred income		41,294			(1,809	)		—			39,485			1,332
Provisions		11,232			10,411			—			21,643			730
Net defined benefit liability, non-current		90,087			(2,994	)		(8,642	)		78,451			2,647

Deferred tax assets		249,806			(28,792	)		(8,642	)		212,372			7,165

Deferred tax liabilities
Unrealized exchange gains		(14,155	)		14,155			—			—			—
Property, plant and equipment		(78,388	)		(95,905	)		—			(174,293	)		(5,880	)

Deferred tax liabilities		(92,543	)		(81,750	)		—			(174,293	)		(5,880	)

CHIPMOS TECHNOLOGIES INC | CIK:0001123134 |