Page 215 - TSMC 2018 Annual Report

32. EARNINGS PER SHARE
Years Ended December 31
Basic EPS Diluted EPS
EPS is computed as follows:
Year Ended December 31, 2018
Basic/Diluted EPS
Net income available to common shareholders
of the parent
Year Ended December 31, 2017
Basic/Diluted EPS
Net income available to common shareholders
of the parent
Amounts (Numerator)
$ 351,130,884
$ 343,111,476
2018
$ 13.54 $ 13.54
Number of Shares (Denominator) (In Thousands)
25,930,380
25,930,380
2017
$ 13.23 $ 13.23
EPS (NT$)
$ 13.54
$ 13.23
33. 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 costs expensed as incurred
2018
Years Ended December 31
$ $
$
$ $
264,804,741 23,292,299 27,857
288,124,897
2,073,480 2,347,925
4,421,405 85,895,569
2017
$ 235,985,189 19,746,263 64,510
$ 255,795,962
$ 2,135,521 2,211,215
$ 4,346,736 $ 80,732,463
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