Page 197 - TSMC 2019 Annual Report

The pension costs of the aforementioned defined benefit plans were recognized in profit or loss by the following categories:
Years Ended December 31
Costofrevenue
Research and development expenses General and administrative expenses Marketing expenses
2019
$ 157,845 72,686 25,063 4,002
2018
$ 177,772 79,143 20,591 4,360
$ 281,866
$ 259,596
The amounts arising from the defined benefit obligation of the Company were as follows:
December 31, 2019
$ 13,484,090 (4,301,594)
Net defined benefit liability
Movements in the present value of the defined benefit obligation were as follows:
December 31, 2018
$ 13,662,684 (4,011,279)
$ 9,651,405
Present value of defined benefit obligation Fair value of plan assets
$ 9,182,496
Balance, beginning of year Current service cost Interest expense Remeasurement:
Actuarial loss (gain) arising from experience adjustments Actuarial gain arising from changes in demographic
assumptions
Actuarial loss arising from changes in financial assumptions
Benefits paid from plan assets Benefits paid directly by the Company
Balance, end of year
Movements in the fair value of the plan assets were as follows:
Balance, beginning of year Interest income Remeasurement:
Return on plan assets (excluding amounts included in net interest expense)
Contributions from employer Benefits paid from plan assets
Balance, end of year
$
2019
13,662,684 135,645 175,401
(438,009)
(233,239) 541,697 (344,131)
(15,958) 13,484,090
$
2018
12,774,593 137,758 207,804
334,630
-
597,820 (274,326) (115,595)
13,662,684
Years Ended December 31
$
$
$
$
Years Ended December 31
2019
4,011,279 51,450
124,344
458,652 (344,131)
4,301,594
$
$
2018
3,923,889 63,696
71,288 226,732
(274,326) 4,011,279
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