U.S. GAAP Financial Information
TAIWAN SEMICONDUCTOR MANUFACTURING COMPANY LIMITED AND SUBSIDIARIES
U.S. GAAP RECONCILIATIONS OF SHAREHOLDERS’ EQUITY
December 31, 2012 and 2011
(In Thousand New Taiwan Dollars)
| 2012 | 2011 | |
|---|---|---|
| Total shareholders’ equity based on R.O.C. GAAP | $725,753,699 | $632,043,551 |
| Adjustments | ||
| - U.S. GAAP adjustments on equity-method investees | (939,111) | (626,983) |
| - 10% tax on undistributed earnings | (9,629,231) | (2,808,380) |
| - Goodwill | ||
| - Carrying amount difference for 68% equity interest in TASMC’s share acquisition |
52,212,732 |
52,212,732 |
| - Reversal of amortization of goodwill recognized under R.O.C. GAAP |
(11,643,424) |
(11,507,850) |
| - Accrued pension cost | (19,742) | (23,683) |
| - Accrual for deferred pension loss | (2,734,595) | (2,108,370) |
| - Reversal of the increase in pension liability resulted from net
loss not recognized as pension cost under R.O.C. GAAP |
4,416 |
- |
| - Gain from deconsolidation of GUC | 4,304,106 | 4,304,106 |
| - Income tax effect of U.S. GAAP adjustments | 107,197 |
127,484 |
| Net adjustment | 31,662,348 |
39,569,056 |
| Total equity based on U.S. GAAP | $757,416,047 |
$671,612,607 |
| Attributable to | ||
| Shareholders of the parent | 754,860,062 | 669,162,570 |
| Noncontrolling interests | 2,555,985 |
2,450,037 |
$757,416,047 |
$671,612,607 |
TAIWAN SEMICONDUCTOR MANUFACTURING COMPANY LTD. AND SUBSIDIARIES
U.S. GAAP RECONCILIATIONS OF NET INCOME
For the Years Ended December 31, 2012 and 2011
(In Thousand New Taiwan Dollars)
| 2012 | 2011 | |
|---|---|---|
| Net income | ||
| Consolidated net income based on R.O.C. GAAP | $165,963,689 | $134,453,260 |
| Adjustments | ||
| - U.S. GAAP adjustments on equity-method investees | (319,519) | (127,210) |
| - 10%tax on undistributed earnings | (6,820,850) | (1,428,775) |
| - Profit sharing to employees - Fair market value adjustment of prior year accrual |
- |
(30,610) |
| - Pension expense | 3,940 | 3,762 |
| - Stock-based compensation | (157,655) | (60,074) |
| - Gain from deconsolidation of GUC | - | 4,304,106 |
| - Income tax effect of U.S. GAAP adjustments | (15,138) |
(11,145) |
| Net adjustment | (7,309,222) |
2,650,054 |
| Consolidated net income based on U.S. GAAP | $158,654,467 |
$137,103,314 |
| Attributable to | ||
| Shareholders of the parent | 158,849,580 | 136,872,746 |
| Noncontrolling interests | (195,113) |
230,568 |
$158,654,467 |
$137,103,314 |