Page 318 - TSMC 2020 Annual Report

Deferred income tax liabilities Temporary differences
Unrealized exchange gains Others
December 31, 2020
December 31, 2019
$
$
(866,452) (849,915)
(1,716,367)
$ $
(333,606) -
(333,606) (Concluded)
Balance, End of Year
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
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
$
$
$ $
12,927,764 2,120,873 1,016,248
437,327
65,667 160,743
16,728,622
(333,606) -
(333,606)
$
$
5,796,088 1,598,554
(96,298) 389,339
- (160,743)
7,526,940
$
$
$ $
18,723,852 3,719,427 1,341,960
826,666
66,320 -
24,678,225
(866,452) (849,915)
(1,716,367)
Balance, Beginning of Year
Year Ended December 31, 2020 Recognized in
Profit or Loss
Other Comprehensive Income
$- - 422,010 -
653 -
$ 422,663
$
$ -
Year Ended December 31, 2019 Recognized in
$
$ (1,382,761)
(532,846) (849,915)
- -
Balance, Beginning of Year
Profit or Loss
Other Comprehensive Income
$- -
(30,468) -
9,476 -
$ (20,992)
Balance, End of Year
$
$
$ $
11,177,890 2,543,884 1,084,874
723,835
56,191 -
15,586,674
(61,677) (171,607)
(233,284)
$
$
$ $
1,749,874 (423,011) (38,158) (286,508)
- 160,743
1,162,940
(271,929) 171,607
(100,322)
$
$ -
$
$
$ $
12,927,764 2,120,873 1,016,248
437,327
65,667 160,743
16,728,622
(333,606) -
(333,606)
- -
- 159 -
- 159 -