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:DisclosureOfAvailableforsaleAssetsExplanatory

    9. AVAILABLE-FOR-SALE FINANCIAL ASSETS

     

         December 31,
    2016
         December 31,
    2017
     
         NT$      NT$  
         (In Millions)      (In Millions)  

    Corporate bonds

       $ 29,999.5      $ 40,165.2  

    Agency bonds/Agency mortgage-backed securities

         14,880.5        29,235.4  

    Asset-backed securities

         11,254.7        13,459.5  

    Government bonds

         8,457.4        7,817.7  

    Publicly traded stocks

         3,196.7        2,548.1  

    Non-publicly traded stocks

         2,944.9        2,532.3  

    Mutual funds

         1,157.6        2,342.0  

    Commercial paper

                148.3  
      

     

     

        

     

     

     
       $ 71,891.3      $ 98,248.5  
      

     

     

        

     

     

     

    Current portion

       $ 67,788.8      $ 93,374.2  

    Noncurrent portion

         4,102.5        4,874.3  
      

     

     

        

     

     

     
       $ 71,891.3      $ 98,248.5  
      

     

     

        

     

     

     

    Since there is a wide range of estimated fair values of the Company’s investments in non-publicly traded stocks, the Company concludes that the fair value cannot be reliably measured and therefore should be measured at the cost less any impairment.