Page 317 - TSMC 2018 Annual Report

b. Income tax expense recognized in other comprehensive income
Deferred income tax benefit (expense)
Related to remeasurement of defined benefit obligation Related to unrealized gain/loss on investments in equity
instruments at FVTOCI
Related to gain/loss on cash flow hedges
Related to unrealized gain/loss on available-for-sale financial
assets
Years Ended December 31
2018
$ 103,339
91,828 562
- $ 195,729
2017
30,562
- (562)
(2,974) $ 27,026
December 31, 2017
$ 7,668,535 - 975,324 604,635 1,580,979 -
$ 10,829,473
$
c. Deferred income tax balance
The analysis of deferred income tax assets and liabilities was as follows:
Deferred income tax assets Temporary differences
Depreciation
Refund liability
Net defined benefit liability
Unrealized loss on inventories
Provision for sales returns and allowance Investments in equity instruments at FVTOCI
Deferred income tax liabilities Temporary differences
Unrealized exchange gains Available-for-sale financial assets Others
December 31, 2018
$ 11,177,890 2,543,884 1,084,874 723,835 - 56,191
$ 15,586,674
$ $
(61,677) -
(171,607) (233,284)
$ $
(169,480) (95,421) (37,304)
(302,205)
- 170 -