Page 319 - TSMC 2018 Annual Report

e. Unused tax-exemption information
As of December 31, 2018, the profits generated from the following projects of the Company are exempt from income tax for a five-year period:
Tax-exemption Period
Construction and expansion of 2008 2015 to 2019 Construction and expansion of 2009 2018 to 2022
f. The information of unrecognized deferred income tax liabilities associated with investments
As of December 31, 2018 and 2017, the aggregate taxable temporary differences associated with investments in subsidiaries not recognized as deferred income tax liabilities amounted to NT$112,893,001 thousand and NT$95,003,344 thousand, respectively.
g. Income tax examination
The tax authorities have examined income tax returns of the Company through 2015. All investment tax credit adjustments assessed by the tax authorities have been recognized accordingly.
27. EARNINGS PER SHARE
Basic EPS Diluted EPS
EPS is computed as follows:
Year Ended December 31, 2018
Basic/Diluted EPS
Net income available to common shareholders
Year Ended December 31, 2017
Basic/Diluted EPS
Net income available to common shareholders
Years Ended December 31
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
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