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31. INCOME TAX
a.
Income tax expense recognized in profit or loss
Income tax expense consisted of the following:
2012
NT$
(In Millions)
Current income tax expense (benefit)
Current tax expense recognized in the current year
Income tax adjustments on prior years
Other income tax adjustments
$
Deferred income tax expense (benefit)
Effect of tax rate changes
The origination and reversal of temporary
differences
Investment tax credits and operating loss
carryforward
Income tax expense recognized in profit or loss
$
Years Ended December 31
2013
2014
NT$
NT$
(In Millions)
(In Millions)
20,637.1
1,440.5
201.1
22,278.7
$
29,038.2
(2,991.9)
(10.6)
26,035.7
$
49,779.0
(4,417.5)
230.0
45,591.5
(543.6)
—
—
(864.2)
751.0
(427.4)
1,503.8
96.0
22,374.7
$
5,325.1
6,076.1
32,111.8
$
2,725.8
2,298.4
47,889.9
A reconciliation of income before income tax and income tax expense recognized in profit or loss was as follows:
Income before tax
Income tax expense at the statutory rate
Tax effect of adjusting items:
Nondeductible (deductible) items in determining
taxable income
Tax-exempt income
Additional income tax under the Alternative Minimum Tax
Act
Additional income tax on unappropriated earnings
Effect of tax rate changes on deferred income tax
The origination and reversal of temporary differences
Income tax credits
Remeasurement of investment tax credits
Remeasurement of operating loss carryforward
2012
NT$
(In Millions)
$ 181,661.1
$ 34,082.8
Years Ended December 31
2013
2014
NT$
NT$
(In Millions)
(In Millions)
$ 215,961.5
$ 302,073.5
$ 38,539.2
$ 52,766.4
(3,008.6)
(9,830.3)
(1,498.6)
(8,612.0)
(1,132.8)
(20,415.8)
—
9,629.2
(543.6)
(864.2)
(2,828.3)
(4,215.2)
(1,688.7)
—
14,196.1
—
751.0
(3,137.0)
(3,460.9)
(1,663.5)
4,081.2
23,771.5
—
(427.4)
(3,275.1)
(3,188.3)
(102.3)
(Continued)
F - 63