Page 286 - 2017 TSMC Annual Report

Amounts recognized in respect of these defined benefit plans were as follows:
Years Ended December 31
Current service cost
Net interest expense
Components of defined benefit costs recognized in profit or loss Remeasurement on the net defined benefit liability:
Return on plan assets (excluding amounts included in net interest expense)
Actuarial loss arising from experience adjustments Actuarial loss(gain) arising from changes in financial
$
2017
145,026 126,525 271,551
29,290 483,846
2016
132,786 139,355 272,141
45,721 38,195
694,632
278,672 1,057,220 $ 1,329,361
$
assumptions (258,455) Actuarial loss arising from changes in demographic
assumptions
Components of defined benefit costs recognized in other
comprehensive income
Total
- 254,681 $ 526,232
The pension costs of the aforementioned defined benefit plans were recognized in profit or loss by the following categories:
Years Ended December 31
Cost of revenue
Research and development expenses General and administrative expenses Marketing expenses
$
2017
175,357 75,340 16,669
2016
$ 176,977 73,395 17,367 4,402
$ 272,141
The amounts arising from the defined benefit obligation of the Company were as follows:
Present value of defined benefit obligation Fair value of plan assets
Net defined benefit liability
$ $
12,774,593 (3,923,889)
8,850,704
- 138 -
- 138 -
4,185 $ 271,551
December 31, 2017
December 31, 2016
$ 12,480,480 (3,929,072)
$ 8,551,408