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