Page 205 - TSMC 2020 Annual Report

Actuarial loss (gain) arising from experience adjustments Actuarial gain arising from changes in demographic
assumptions
Actuarial loss arising from changes in financial assumptions
Components of defined benefit costs recognized in other comprehensive income
Total
2020
494,051
- 3,161,910
3,516,749 $ 3,721,664
2019
(438,009)
(233,239) 541,697
(253,895)
$
$
Years Ended December 31
$
profit or loss by the
5,701 (Concluded)
The pension costs of the aforementioned defined benefit plans were recognized in following categories:
Years Ended December 31
Cost of revenue
Research and development expenses General and administrative expenses Marketing expenses
$
2020
126,274 57,306 18,248
$
2019
157,845 72,686 25,063
3,087 $ 204,915
4,002 $ 259,596
The amounts arising from the defined benefit obligation of the Company were as follows:
December 31, 2020
$ 16,980,277 (5,066,203)
Net defined benefit liability
Movements in the present value of the defined benefit obligation were as follows:
December 31, 2019
$ 13,484,090 (4,301,594)
$ 9,182,496
Present value of defined benefit obligation Fair value of plan assets
$ 11,914,074
Years Ended December 31
Balance, beginning of year Current service cost Interest expense Remeasurement:
Actuarial loss (gain) arising from experience adjustments Actuarial gain arising from changes in demographic
assumptions
Actuarial loss arising from changes in financial assumptions
Benefits paid from plan assets Benefits paid directly by the Company
Balance, end of year
$
2020
13,484,090 123,311 118,808
494,051
- 3,161,910
(398,986) (2,907)
16,980,277
2019
$ 13,662,684 135,645 175,401
(438,009)
(233,239) 541,697 (344,131)
(15,958) 13,484,090
$
$
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