Page 203 - 2017 TSMC Annual Report

28. OTHER GAINS AND LOSSES, NET
$
$
Years Ended December 31
Gain (loss) on disposal of financial assets, net Available-for-sale financial assets Financial assets carried at cost
Loss on disposal of investments accounted for using equity method, net
Gain (loss) from disposal of subsidiaries
Other gains
Net gain (loss) on financial instruments at FVTPL
Held for trading
Designated as at FVTPL
Gain (loss) arising from fair value hedges, net Impairment loss of financial assets
Financial assets carried at cost Other losses
29. INCOME TAX
a. Income tax expense recognized in profit or loss Income tax expense consisted of the following:
Current income tax expense
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
$
2017
76,986 12,809
- 17,343 409,852
2,253,651 131,037
(30,293)
(29,603) (24,424)
2,817,358
$
2016
(4,014) 37,241
(259,960) (36,105)
176,734
467,051 (37,369)
16,973
(122,240) (42,379)
195,932
Years Ended December 31
- 55 -
- 55 -
$
$
2017
57,503,831 (896,147)
152,790 56,760,474
561,818 (4,336,110)
- (3,774,292)
52,986,182
$
$
2016
54,315,433 (1,041,762)
122,461 53,396,132
- (1,775,023)
35 (1,774,988)
51,621,144