Page 316 - TSMC 2020 Annual Report

21. INTERESTINCOME
Interest income
Bank deposits
Financial assets at amortized cost
22. FINANCECOSTS
Interest expense Corporate bonds Bank loans Lease liabilities Related parties Others
23. OTHERGAINSANDLOSSES,NET
Gain (loss) on financial instruments at FVTPL, net Mandatorily measured at FVTPL
Gain on disposal of investments accounted for using equity method, net
Other gains, net
24. INCOME TAX
a. Income tax expense recognized in profit or loss Income tax expense consisted of the following:
Current income tax expense
Current tax expense recognized in the current year Income tax adjustments on prior years
Other income tax adjustments
Deferred income tax benefit
The origination and reversal of temporary differences
$ $
$
$
$
$
2020
951,877 -
951,877
2019
$ 1,998,705 4,172
$ 2,002,877
Years Ended December 31
Years Ended December 31
2020
1,082,311 500,080 168,854
- 15,052
1,766,297
$
$
2019
1,139,935 1,869,335 181,390 454 495
3,191,609
Years Ended December 31
2020
6,430,713
- 184,449
6,615,162
2019
$ (1,361,538)
15,200 277,765
$ (1,068,573)
$
2020
70,657,349 70,617 149,768 70,877,734
(6,144,179) (6,144,179)
$
2019
44,184,422 224,691 135,056 44,544,169
(1,062,618) (1,062,618)
Years Ended December 31
Income tax expense recognized in profit or loss
$
64,733,555
$
43,481,551
- 157 -
- 157 -