Page 207 - TSMC 2019 Annual Report

Deferred income tax liabilities
Temporary differences Unrealized exchange gains Others
Deferred income tax assets
Temporary differences Depreciation
Refund liability
Net defined benefit liability Unrealized loss on inventories Deferred compensation cost Investments in equity instruments
at FVTOCI Others
Deferred income tax liabilities
Temporary differences Unrealized exchange gains Others
Deferred income tax assets
Temporary differences Depreciation
Refund liability
Net defined benefit liability Unrealized loss on inventories Deferred compensation cost Investments in equity instruments
at FVTOCI Others
Deferred income tax liabilities
Temporary differences
Unrealized exchange gains Investments in equity instruments
at FVTOCI Others
$ $
(333,606) (10,787)
(344,393)
$ $
(61,677) (171,607)
(233,284) (Concluded)
Balance, End of Year
$ 13,547,220 2,150,352 1,016,248 469,430 323,093
65,740 356,275
$ 17,928,358
$ (333,606) (10,787)
$ (344,393)
Balance, End of Year
$ 11,839,221 2,594,003 1,084,874 750,995 271,711
56,191 209,392
$ 16,806,387
$ (61,677)
-
(171,607) $ (233,284)
December 31, 2019
December 31, 2018
Balance, Beginning of Year
$ 11,839,221 2,594,003 1,084,874 750,995 271,711
56,191 209,392
$ 16,806,387
$ (61,677) (171,607)
$ (233,284)
Balance, Beginning of Year
$ 8,401,266 1,637,713 975,324 629,442 266,521
-
195,197 $ 12,105,463
$ (169,480)
(95,421) (37,304)
$ (302,205)
Recognized in
Year Ended December 31, 2019
Profit or Loss
$ 1,727,762 (443,194) (38,158) (280,734)
59,365
73 151,063
$ 1,176,177
$ (271,929) 160,820
$ (111,109)
Other Comprehensive Income
$- -
(30,468) -
-
9,476 -
$ (20,992)
$ - -
$ -
Effect of Exchange Rate Changes
$ (19,763) (457)
-
(831) (7,983)
-
(4,180) $ (33,214)
$ - -
$ -
Year Ended December 31, 2018
Recognized in
Profit or Loss
$ 3,430,421 954,976 6,211 120,644
(4,718)
-
7,106 $ 4,514,640
Other Comprehensive Income
$- - 103,339 - -
56,191 -
$ 159,530
Effect of Exchange Rate Changes
$ 7,534 1,314 - 909 9,908
-
7,089 $ 26,754
$ 107,803 $- $
- 95,421 (75,081) (59,222)
$ 32,722 $ 36,199 $
-
-
-
-
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