Page 303 - TSMC 2019 Annual Report

c. Deferred income tax balance
The analysis of deferred income tax assets and liabilities was as follows:
December 31, 2019
Deferred income tax assets Temporary differences
$ 12,927,764 2,120,873 1,016,248 437,327 65,667 Others 160,743
December 31, 2018
$ 11,177,890 2,543,884 1,084,874 723,835 56,191 -
$ 15,586,674
Depreciation
Refund liability
Net defined benefit liability
Unrealized loss on inventories
Investments in equity instruments at FVTOCI
$ 16,728,622
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 Investments in equity
instruments at FVTOCI Others
Deferred income tax liabilities Temporary differences
Unrealized exchange gains Others
$ $
(333,606) -
(333,606)
$ $
(61,677) (171,607)
(233,284)
Balance, End of Year
$ 12,927,764 2,120,873 1,016,248 437,327
65,667
160,743 $ 16,728,622
$ (333,606) -
$ (333,606)
Balance, Beginning of Year
$ 11,177,890 2,543,884 1,084,874 723,835
56,191
-
$ 15,586,674
$ (61,677) (171,607)
Year Ended December 31, 2019 Recognized in
Profit or Loss
$ 1,749,874 (423,011) (38,158) (286,508)
-
160,743 $ 1,162,940
$ (271,929) 171,607
Other Comprehensive Income
$- -
(30,468) -
9,476
-
$ (20,992)
$- -
$-
$ (233,284) $ (100,322)
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