Page 335 - TSMC 2022 Annual Report

Actuarial loss arising from changes in demographic assumptions
Actuarial gain arising from changes in financial assumptions Components of defined benefit costs recognized in other
comprehensive income Total
$
2022
- (160,752)
$
$
2021
277,454 (540,513)
(242,079)
(49,594) (Concluded)
Years Ended December 31
823,060 $ 1,031,701
The pension costs of the aforementioned defined benefit plans were recognized in profit or loss by the following categories:
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
Years Ended December 31
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
$ 9,321,091 as follows:
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
$
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
- 149 -
- 149 -