Page 230 - TSMC 2022 Annual Report

The pension costs of the aforementioned defined benefit plans were recognized in profit or loss by the following categories:
Years Ended December 31
Cost of revenue
Research and development expenses General and administrative expenses Marketing expenses
$
2022
135,125 55,632 15,129
2021
$ 124,548 52,801 12,430 2,706
$ 192,485
2,755 $ 208,641
The amounts arising from the defined benefit obligation of the Company were as follows:
Present value of defined benefit obligation Fair value of plan assets
December 31, 2022
$ 17,483,951 (8,162,860)
December 31, 2021
$ 16,585,442 (5,548,563)
$ 11,036,879
Net defined benefit liability
Movements in the present value of the defined benefit obligation were
Balance, beginning of year $ Current service cost
Interest expense
Remeasurement:
Actuarial loss arising from experience adjustments Actuarial loss arising from changes in demographic
assumptions
Actuarial gain arising from changes in financial assumptions
Benefits paid from plan assets Benefits paid directly by the Company
Balance, end of year $ Movements in the fair value of the plan assets were as follows:
Balance, beginning of year $ Interest income
Remeasurement:
Return on plan assets (excluding amounts included in net interest expense)
Contributions from employer Benefits paid from plan assets
Balance, end of year $
$ 9,321,091 as follows:
Years Ended December 31
2022
16,585,442 134,376 120,791
1,413,760
- (160,752) (585,343) (24,323)
17,483,951
2021
$ 16,980,277 145,289 66,664
94,278
277,454 (540,513) (431,817)
(6,190) $ 16,585,442
Years Ended December 31
2022
5,548,563 46,526
429,948 2,723,166
(585,343) 8,162,860
$
$
2021
5,066,203 19,468
73,298 821,411
(431,817) 5,548,563
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