Page 346 - TSMC 2022 Annual Report

d. Unused tax-exemption information
As of the end of reporting period, the profits generated from the following project of the Company are exempt from income tax for a five-year period:
Tax-exemption Period
Construction and expansion of 2009 2018 to 2022
e. The information of unrecognized deferred income tax liabilities associated with investments
As of December 31, 2022 and 2021, the aggregate taxable temporary differences associated with investments in subsidiaries not recognized as deferred income tax liabilities amounted to NT$222,682,649 thousand and NT$177,552,831 thousand, respectively.
f. Income tax examination
The tax authorities have examined income tax returns of the Company through 2020. All investment tax credit adjustments assessed by the tax authorities have been recognized accordingly.
25. EARNINGS PER SHARE
Basic EPS Diluted EPS
EPS is computed as follows:
Basic EPS
Net income available to common shareholders
Weighted average number of common shares outstanding used in
the computation of basic EPS (in thousands) Basic EPS (in dollars)
Diluted EPS
Net income available to common shareholders
Weighted average number of common shares outstanding used in
the computation of basic EPS (in thousands)
Effects of all dilutive potential common shares (in thousands) Weighted average number of common shares used in the
computation of diluted EPS (in thousands) Diluted EPS (in dollars)
Years Ended December 31 2022 2021
$ $
39.20 39.20
$ 23.01 $ 23.01
Years Ended December 31
2022
2021
596,540,013
25,930,380 23.01
596,540,013
25,930,380 -
25,930,380 23.01
$1,016,530,249
25,929,190 $ 39.20
$1,016,530,249
25,929,190 193
25,929,383 39.20
$ $ $
$
$
- 160 -
- 160 -