Page 318 - TSMC 2018 Annual Report

Balance, Beginning of Year
$ 7,668,535 1,580,979 975,324 604,635
- $ 10,829,473
$ (169,480)
(95,421) (37,304)
$ (302,205)
Balance, Beginning of Year
Year Ended December 31, 2018 Recognized in
Other Comprehensive
Profit or Loss Income
$ 3,509,355 $- 962,905 - 6,211 103,339 119,200 -
- 56,191 $ 4,597,671 $ 159,530
$ 107,803 $-
- 95,421 (75,081) (59,222)
$ 32,722 $ 36,199
Year Ended December 31, 2017 Recognized in
Balance, End of Year
Deferred income tax assets Temporary differences
Depreciation
Refund liability
Net defined benefit liability Unrealized loss on inventories Investments in equity
instruments at FVTOCI
Deferred income tax liabilities Temporary differences
Unrealized exchange gains Investments in equity
instruments at FVTOCI Others
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 Others
$
$ $
$
11,177,890 2,543,884 1,084,874
723,835 56,191 15,586,674
(61,677)
- (111,823)
(233,284)
$
$ $
3,284,735
1,428,787 939,543 698,858
94,858 6,446,781
(48,736)
(92,447) -
$
( 1 2 0 , 7 4- 4 )
- (36,74- 2)
$
$ $
-
- 30,562 - -
30,562
-
(2,974) (562)
$
$ $
7,668,535
1,580,979 975,324 604,635
- 10,829,473
(169,480)
(95,421) (37,304)
Profit or Loss
$ 4,383,800
152,192 5,219
(94,223) (94,858)
$ 4,352,130
Other Comprehensive Income
Balance, End of Year
$
d. The deductible temporary differences for which no deferred income tax assets have been recognized
As of December 31, 2018 and 2017, the aggregate deductible temporary differences for which no deferred income tax assets have been recognized amounted to NT$20,060,918 thousand and NT$26,536,307 thousand, respectively.
(141,183)
$ (157,486)
$
(3,536)
$
(302,205)
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