Page 204 - TSMC 2019 Annual Report

c. Refund liabilities
Estimated sales returns and other allowances is made and adjusted based on historical experience and the consideration of varying contractual terms, which amounted to NT$36,211,421 thousand and NT$55,405,973 thousand for the years ended December 31, 2019 and 2018, respectively. As of December 31, 2019 and 2018, the aforementioned refund liabilities amounted to NT$19,620,159 thousand and NT$22,672,634 thousand (classified under accrued expenses and other current liabilities), respectively.
23. OTHER OPERATING INCOME AND EXPENSES, NET
Loss on disposal or retirement of property, plant and equipment, net Reversal of impairment loss (impairment loss) on property, plant and
equipment Others
24. OTHER INCOME
Interest income
Bank deposits
Financial assets at FVTPL Financial assets at FVTOCI Financial assets at amortized cost
Dividend income
25. FINANCECOSTS
Interest expense Bank loans Corporate bonds Lease liabilities Others
Years Ended December 31
$
$
$
2019
(949,965)
301,384 152,357
(496,224)
2018
$ (1,005,644)
(423,468) (672,337)
$ (2,101,449)
Years Ended December 31
2019
11,454,032 339,480 3,476,192 919,670 16,189,374 417,295
$
2018
10,310,738 382,673 3,078,604 922,441 14,694,456 158,358
$ 16,606,669
$ 14,852,814
$
2019
1,869,335 1,139,935 240,927 650
$
2018
1,417,287 1,633,775 - 161
Years Ended December 31
$ 3,250,847
$ 3,051,223
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