Page 208 - TSMC 2019 Annual Report

d. The deductible temporary differences for which no deferred income tax assets have been recognized
As of December 31, 2019 and 2018, the aggregate deductible temporary differences for which no deferred income tax assets have been recognized amounted to NT$33,445,504 thousand and NT$20,060,918 thousand, respectively.
e. Unused tax-exemption information
As of December 31, 2019, the profits generated from the following projects of TSMC are exempt from income tax for a five-year period:
Tax-exemption Period
Construction and expansion of 2009 by TSMC 2018 to 2022
f. The information of unrecognized deferred income tax liabilities associated with investments
As of December 31, 2019 and 2018, the aggregate taxable temporary differences associated with investments in subsidiaries not recognized as deferred income tax liabilities amounted to NT$131,085,673 thousand and NT$112,893,001 thousand, respectively.
g. Income tax examination
The tax authorities have examined income tax returns of TSMC through 2017. All investment tax credit adjustments assessed by the tax authorities have been recognized accordingly.
28. EARNINGSPERSHARE
Basic EPS Diluted EPS
EPS is computed as follows:
Year Ended December 31, 2019
Basic/Diluted EPS
Net income available to common shareholders
of the parent
Year Ended December 31, 2018
Basic/Diluted EPS
Net income available to common shareholders
of the parent
Years Ended December 31
Amounts (Numerator)
$ 345,263,668
$ 351,130,884
2019
$ 13.32 $ 13.32
Number of Shares (Denominator) (In Thousands)
25,930,380
25,930,380
2018
$ 13.54 $ 13.54
EPS (NT$)
$ 13.32
$ 13.54
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