Page 295 - 2017 TSMC Annual Report

Year Ended December 31, 2017
Deferred income tax assets Temporary differences
Depreciation
Provision for sales returns and
allowance
Net defined benefit liability Unrealized loss on inventories Others
Deferred income tax liabilities Temporary differences
Unrealized exchange gains Available-for-sale financial
assets
Cash flow hedges
Year Ended December 31, 2016
Deferred income tax assets Temporary differences
Depreciation
Provision for sales returns and
allowance
Net defined benefit liability Unrealized loss on inventories Others
Deferred income tax liabilities Temporary differences
Available-for-sale financial assets
Unrealized exchange gains
$
$
$
$
$
$
$
3,284,735
1,428,787 939,543 698,858
94,858 6,446,781
(48,736)
(92,447) -
(141,183)
1,874,632
1,081,423 895,486 573,243
81,891 4,506,675
(31,271) -
$
$
$
$
$
$
$
4,383,800 $ -
152,192 - 5,219 30,562 (94,223) - (94,858) -
4,352,130 $ 30,562
(120,744) $ -
- (2,974) (36,742) (562)
(157,486) $ (3,536)
1,410,103 $ -
347,364 - (82,810) 126,867 125,615 - 12,967 -
1,813,239 $ 126,867
- $ (61,176) (48,736) -
$
$
$
$
$
$
$
7,668,535
1,580,979 975,324 604,635
- 10,829,473
(169,480)
(95,421) (37,304)
(302,205)
3,284,735
1,428,787 939,543 698,858
94,858 6,446,781
(92,447) (48,736)
Balance, Beginning of Year
Recognized in
Other Comprehensive
Profit or Loss Income
Balance, End of Year
$
d. The deductible temporary differences for which no deferred income tax assets have been recognized
As of December 31, 2017 and 2016, the aggregate deductible temporary differences for which no deferred income tax assets have been recognized amounted to NT$26,536,307 thousand and NT$1,919,784 thousand, respectively.
(31,271)
$
(48,736) $ (61,176)
$
(141,183)
- 147 -
- 147 -