Page 238 - TSMC 2022 Annual Report

Information about capitalized interest is as follows:
Capitalization rate
25. OTHERGAINSANDLOSSES,NET
Gain (loss) on disposal of financial assets, net Investments in debt instruments at FVTOCI
Loss on financial instruments at FVTPL, net Mandatorily measured at FVTPL
The reversal (accrual) of expected credit loss of financial assets Investments in debt instruments at FVTOCI
Financial assets at amortized cost
Other gains, net
26. INCOME TAX
a. Income tax expense recognized in profit or loss Income tax expense consisted of the following:
Years Ended December 31, 2022
0.56%-3.36%
Years Ended December 31
2022
(410,076) (622,537)
(909) (51,442)
72,766 $ (1,012,198)
2021
93,229 (7,973,667) (1,234)
3,969 489,693
$ (7,388,010)
$
$
Years Ended December 31
2022
2021
88,844,915 207,801 152,232 89,204,948
(17,530,023) (5,621,745) (23,151,768)
66,053,180
Current income tax expense
Current tax expense recognized in the current year $ 147,685,403 Income tax adjustments on prior years (563,555) Other income tax adjustments 206,136
147,327,984
Deferred income tax benefit
The origination and reversal of temporary differences (24,714,488) Investment tax credits 4,676,707
(20,037,781) Income tax expense recognized in profit or loss $ 127,290,203
$
$
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