Page 297 - 2017 TSMC Annual Report

EPS is computed as follows:
Year ended December 31, 2017
Basic/Diluted EPS
Net income available to common shareholders
Year ended December 31, 2016
Basic/Diluted EPS
Net income available to common shareholders
Amounts (Numerator)
$ 343,111,476
$ 334,247,180
Number of Shares (Denominator) (In Thousands)
25,930,380
25,930,380
EPS (NT$)
$13.23
$12.89
29. ADDITIONAL INFORMATION OF EXPENSES BY NATURE
a. Depreciation of property, plant and equipment
Recognized in cost of revenue
Recognized in operating expenses
Recognized in other operating income and expenses
b. Amortization of intangible assets
Recognized in cost of revenue Recognized in operating expenses
c. Research and development expenses
d. Employee benefits expenses
Post-employment benefits Defined contribution plans Defined benefit plans
Other employee benefits
Employee benefits expense summarized by function Recognized in cost of revenue
Recognized in operating expenses
Years Ended December 31 2017 2016
- 149 -
- 149 -
$
$
$
$ $
$
$ $ $
231,042,615 19,490,010 64,510
250,597,135
2,119,899 2,205,129
4,325,028 79,887,723
1,905,444 271,551 2,176,995 90,611,476
92,788,471
55,902,877 36,885,594
92,788,471
$ 197,595,313 16,357,124 24,887
$ 213,977,324
$ 2,014,814 1,709,252
$ 3,724,066 $ 70,366,179
$ 1,735,492 272,141 2,007,633 86,133,216
$ 88,140,849
$ 53,109,947 35,030,902
$ 88,140,849