Page 345 - TSMC 2022 Annual Report

Balance, Beginning of Year
$ 34,146,437 5,903,698 - 861,924 1,237,086 5,621,745
10,100 $ 47,780,990
$ (706,311) (1,142,655)
$ (1,848,966)
Balance, Beginning of Year
$ 18,723,852 3,719,427 - 1,341,960 826,666
66,320 $ 24,678,225
$ (866,452) (849,915)
Year Ended December 31, 2022 Recognized in
Deferred income tax assets Temporary differences
Depreciation
Refund liability
Unrealized exchange losses Unrealized loss on inventories Net defined benefit liability Investment tax credits Investments in equity
instruments at FVTOCI
Deferred income tax liabilities Temporary differences
Unrealized exchange gains Others
Deferred income tax assets Temporary differences
Depreciation
Refund liability
Investment tax credits
Net defined benefit liability Unrealized loss on inventories Investments in equity
instruments at FVTOCI
Deferred income tax liabilities Temporary differences
Unrealized exchange gains Others
$
$ -
$
$
$ $
44,989,153 12,002,094 5,779,739 2,260,011 1,722,005 945,038
10,021 67,708,061
- (908,273)
(908,273)
Profit or Loss
$ 10,842,716 6,098,396 5,779,739 1,398,087
(249,116) (4,676,707)
- $ 19,193,115
$ 706,311 234,382
$ 940,693
Other Comprehensive Income
$- - - - 734,035 -
(79) $ 733,956
Balance, End of Year
- -
Year Ended December 31, 2021 Recognized in
Profit or Loss
$ 15,422,585 2,184,271 5,621,745
(75,825) 35,258
- $ 23,188,034
$ 160,141 (292,740)
Other Comprehensive Income
$- - -
(29,049) -
(56,220) $ (85,269)
Balance, End of Year
$
- -
$
$
$
34,146,437 5,903,698 5,621,745 1,237,086
861,924 10,100 47,780,990
(706,311) (1,142,655)
$ (1,716,367)
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.
$ (132,599)
$ -
$
(1,848,966)
- 159 -
- 159 -