Page 343 - TSMC 2022 Annual Report

22. FINANCECOSTS
Years Ended December 31
Interest expense Corporate bonds Lease liabilities Bank loans Others
Less: Capitalized interest under property, plant and equipment Information about capitalized interest is as follows:
Capitalization rate
23. OTHERGAINSANDLOSSES,NET
Gain (loss) on financial instruments at FVTPL, net Mandatorily measured at FVTPL
The accrual of expected credit loss of financial assets Financial assets at amortized cost
Other gains, net
24. INCOME TAX
a. Income tax expense recognized in profit or loss Income tax expense consisted of the following:
$
2022
3,888,669 231,037 279 1,228
$
2021
2,368,729 156,117 9,854 21 -
(880,807) $ 3,240,406
$ 2,534,721
Years Ended December 31, 2022
0.72%-1.20%
Years Ended December 31
$
$
2022
2,518,506
(10,341) 545,116
3,053,281
2021
$ (10,091,171)
- 257,813
$ (9,833,358)
Years Ended December 31
2022
2021
86,705,704 160,565 151,344 87,017,613
(17,433,690) (5,621,745) (23,055,435)
Current income tax expense
Current tax expense recognized in the current year $ 144,561,484 Income tax adjustments on prior years (489,638) Other income tax adjustments 205,529
144,277,375
Deferred income tax benefit
The origination and reversal of temporary differences (24,810,515) Investment tax credits 4,676,707
(20,133,808) Income tax expense recognized in profit or loss $ 124,143,567
$
$
63,962,178
- 157 -
- 157 -