Page 305 - TSMC 2019 Annual Report

26. EARNINGSPERSHARE
Years Ended December 31
BasicEPS Diluted EPS
EPS is computed as follows:
Year Ended December 31, 2019
Basic/Diluted EPS
Net income available to common shareholders
Year Ended December 31, 2018
Basic/Diluted EPS
Net income available to common shareholders
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
27. ADDITIONAL INFORMATION OF EXPENSES BY NATURE
a. Depreciation of property, plant and equipment and right-of-use assets
Recognized in cost of revenue
Recognized in operating expenses
Recognized in other operating income and expenses
b. Amortization of intangible assets
Recognized in cost of revenue Recognized in operating expenses
c. Research and development costs expensed as incurred
Years Ended December 31 2019 2018
$ $
$
$ $
243,160,463 24,285,569 18,511
267,464,543
2,971,336 2,367,550
5,338,886 90,482,815
$ 251,292,565 23,020,118 27,857
$ 274,340,540
$ 2,018,702 2,334,145
$ 4,352,847 $ 84,944,461
- 155 -