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
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  • ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory

    Changes in others were as follows:

     

         Year Ended December 31, 2015  
         Foreign
    Currency
    Translation
    Reserve
         Unrealized
    Gain/Loss from
    Available-for-
    sale Financial
    Assets
         Cash Flow
    Hedges Reserve
         Total  
         NT$      NT$      NT$      NT$  
         (In Millions)      (In Millions)      (In Millions)      (In Millions)  

    Balance, beginning of year

       $ 4,502.1      $ 21,247.5      $ (0.3    $ 25,749.3  

    Exchange differences arising on translation of foreign operations

         8,061.8                      8,061.8  

    Other comprehensive income/losses reclassified to profit or loss upon disposal of subsidiaries

         138.1                      138.1  

    Changes in fair value of available-for-sale financial assets

                (5.6             (5.6

    Cumulative (gain)/loss reclassified to profit or loss upon disposal of available-for-sale financial assets

         (1,595.4      (20,475.2             (22,070.6

    Share of other comprehensive income/(loss) of associates and joint venture

         (60.6      (18.0      (0.3      (78.9

    The proportionate share of other comprehensive income/losses reclassified to profit or loss upon partial disposal of associates

         (6.1      2.1               (4.0

    Income tax effect

                (16.0             (16.0
      

     

     

        

     

     

        

     

     

        

     

     

     

    Balance, end of year

       $ 11,039.9      $ 734.8      $ (0.6    $ 11,774.1  
      

     

     

        

     

     

        

     

     

        

     

     

     

     

         Year Ended December 31, 2016  
         Foreign
    Currency
    Translation
    Reserve
         Unrealized
    Gain/Loss from
    Available-for-
    sale Financial
    Assets
         Cash Flow
    Hedges Reserve
         Total  
         NT$      NT$      NT$      NT$  
         (In Millions)      (In Millions)      (In Millions)      (In Millions)  

    Balance, beginning of year

       $ 11,039.9      $ 734.8      $ (0.6    $ 11,774.1  

    Exchange differences arising on translation of foreign operations

         (9,409.2                    (9,409.2

    Other comprehensive income reclassified to profit or loss upon disposal of subsidiaries

         36.1                      36.1  

    Changes in fair value of available-for-sale financial assets

                (696.3             (696.3
         Year Ended December 31, 2016  
         Foreign
    Currency
    Translation
    Reserve
         Unrealized
    Gain/Loss from
    Available-for-
    sale Financial
    Assets
         Cash Flow
    Hedges Reserve
         Total  
         NT$      NT$      NT$      NT$  
         (In Millions)      (In Millions)      (In Millions)      (In Millions)  

    Cumulative (gain)/loss reclassified to profit or loss upon disposal of available-for-sale financial assets

       $      $ 4.1      $      $ 4.1  

    Share of other comprehensive income (loss) of associates

         (0.9      24.7        0.7        24.5  

    Other comprehensive loss reclassified to profit or loss upon disposal of associates

         (4.7      (3.5             (8.2

    Income tax effect

                (61.2             (61.2
      

     

     

        

     

     

        

     

     

        

     

     

     

    Balance, end of year

       $ 1,661.2      $ 2.6      $ 0.1      $ 1,663.9  
      

     

     

        

     

     

        

     

     

        

     

     

     
         Year Ended December 31, 2017  
         Foreign
    Currency
    Translation
    Reserve
         Unrealized
    Gain/Loss from
    Available-for-
    sale Financial
    Assets
         Cash Flow
    Hedges Reserve
         Unearned
    Stock-Based

    Employee
    Compensation
         Total  
         NT$      NT$      NT$      NT$      NT$  
         (In Millions)      (In Millions)      (In Millions)      (In Millions)      (In Millions)  

    Balance, beginning of year

       $ 1,661.2      $ 2.6      $ 0.1      $      $ 1,663.9  

    Exchange differences arising on translation of foreign operations

         (28,257.4                           (28,257.4

    Changes in fair value of available-for-sale financial assets

                (154.7                    (154.7

    Cumulative (gain)/loss reclassified to profit or loss upon disposal of available-for-sale financial assets

                (61.2                    (61.2

    Gain/(loss) arising on changes in the fair value of hedging instruments

                       99.6               99.6  

    Transferred to initial carrying amount of hedged items

                       (94.9             (94.9

    Share of other comprehensive income (loss) of associates

         (101.5      2.1                      (99.4

    Share of unearned stock-based compensation of associates

                              (10.3      (10.3

    Income tax effect

                (2.9      (0.6             (3.5
      

     

     

        

     

     

        

     

     

        

     

     

        

     

     

     

    Balance, end of year

       $ (26,697.7    $ (214.1    $ 4.2      $ (10.3    $ (26,917.9