TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD | CIK:0001046179 | 3

  • Filed: 4/19/2018
  • Entity registrant name: TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD (CIK: 0001046179)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1046179/000119312518121866/0001193125-18-121866-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1046179/000119312518121866/tsm-20171231.xml
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  • ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory

    Amounts recognized in respect of these defined benefit plans were as follows:

     

         Years Ended December 31  
         2015      2016      2017  
         NT$      NT$      NT$  
         (In Millions)      (In Millions)      (In Millions)  

    Current service cost

       $ 134.5      $ 132.8      $ 145.0  

    Net interest expense

         144.4        139.4        126.5  
      

     

     

        

     

     

        

     

     

     

    Components of defined benefit costs recognized in profit or loss

         278.9        272.2        271.5  
      

     

     

        

     

     

        

     

     

     

    Remeasurement on the net defined benefit liability:

            

    Return on plan assets (excluding amounts included in net interest expense)

         (13.7 )       45.7        29.3  

    Actuarial loss arising from experience adjustments

         297.1        38.2        483.9  

    Actuarial loss (gain) arising from changes in financial assumptions

         544.3        694.6        (258.5 ) 

    Actuarial loss arising from changes in demographic assumptions

         —          278.7        —    
      

     

     

        

     

     

        

     

     

     

    Components of defined benefit costs recognized in other comprehensive income

         827.7        1,057.2        254.7  
      

     

     

        

     

     

        

     

     

     

    Total

       $ 1,106.6      $ 1,329.4      $ 526.2