Page 240 - TSMC 2022 Annual Report

Balance, Beginning of Year
$ 34,720,661 5,986,173 - 898,998 1,237,086 5,621,745 373,983 315,240
$ 49,153,886
$ (706,311) (1,167,566)
$ (1,873,877)
Balance, Beginning of Year
Temporary differences
Depreciation
Refund liability
Investment tax credits
Net defined benefit liability
Unrealized loss on inventories
Deferred compensation cost
Others 317,907
Recognized in Other
Comprehensive Profit or Loss Income
$ 10,552,264 $ - 6,100,849 - 5,782,345 - 1,402,241 -
(249,116) 734,035 (4,676,707) - (48,180) -
334,801 (79) $ 19,198,497 $ 733,956
Effect of Exchange Rate Changes
Balance, End of Year
$ 45,299,310 12,089,451 5,782,345 2,305,328 1,722,005 945,038 361,241 681,124
$ 69,185,842
$- (1,031,383)
$ (1,031,383)
Balance, End of Year
$ 34,720,661 5,986,173 5,621,745 1,237,086 898,998 373,983 315,240
$ 49,153,886
$ (706,311) (1,167,566)
Year Ended December 31, 2022
Deferred income tax assets
Temporary differences Depreciation
Refund liability
Unrealized exchange losses Unrealized loss on inventories Net defined benefit liability Investment tax credits Deferred compensation cost Others
Deferred income tax liabilities
Temporary differences Unrealized exchange gains Others
Deferred income tax assets
$
$
26,385 2,429 - 4,089 - - 35,438 31,162
99,503
$ $
706,311$-$- 132,973 6,036 (2,826)
839,284 $ 6,036 $ (2,826)
Year Ended December 31, 2021 Recognized in
$ 19,354,383 3,755,131 - 1,341,960 858,463 330,340
Profit or Loss
$ 15,365,737 2,231,450 5,621,745
(75,825) 41,061 49,113 59,045
$ 23,292,326
$ 160,184 (300,742)
Other Effect of Comprehensive Exchange Rate
Income Changes
$ - $ 541 - (408)
- - (29,049) -
- (526)
- (5,470) (56,220) (5,492)
$ (85,269) $ (11,355)
$ - $ - (3,370) (8)
Deferred income tax liabilities
Temporary differences Unrealized exchange gains Others
$ 25,958,184
$ (866,495) (863,446)
$ (1,729,941)
c. The deductible temporary differences for which no deferred income tax assets have been recognized
As of December 31, 2022 and 2021, the aggregate deductible temporary differences for which no deferred income tax assets have been recognized amounted to NT$26,790,935 thousand and NT$66,431,255 thousand, respectively.
$ (140,558)
$ (3,370) $ (8)
$ (1,873,877)
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