Page 211 - TSMC 2018 Annual Report

30. OTHERGAINSANDLOSSES,NET
Gain (loss) on disposal of financial assets, net Investments in debt instruments at FVTOCI Available-for-sale financial assets Financial assets carried at cost
Gain from disposal of subsidiaries
Net gain (loss) on financial instruments at FVTPL
Held for trading
Mandatorily measured at FVTPL Designated as at FVTPL
Loss arising from fair value hedges, net Impairment loss on financial assets
Financial assets carried at cost
The reversal of expected credit loss of financial assets
Investments in debt instruments at FVTOCI
Financial assets at amortized cost Other gains (losses), net
31. 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
Income tax expense recognized in profit or loss
$
(989,138) -
- -
- (2,293,895)
- (2,386)
-
1,990 393
2017
- 76,986 12,809 17,343
2,253,651 - 131,037
(30,293) (29,603)
-
- 385,428
$ 2,817,358
2018
Years Ended December 31
(127,768) $ (3,410,804)
$
Years Ended December 31
$
$
2018
51,710,319 (989,984)
152,884 50,873,219
(1,474,808) (3,072,554) (4,547,362)
46,325,857
$
$
2017
57,503,831 (896,147)
152,790 56,760,474
561,818 (4,336,110) (3,774,292)
52,986,182
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