Page 187 - 2017 TSMC Annual Report

Movements of the allowance for doubtful receivables
Individually Assessed for Impairment
Balance at January 1, 2017 $ 1,848 Reversal/Write-off (1,848)
Collectively Assessed for Impairment
Total
480,118 (8,153) (224)
471,741
488,251 321
(8,393) (61)
480,118
Effect of exchange rate changes Balance at December 31, 2017
Balance at January 1, 2016
Provision
Reversal/Write-off (8,393) Effect of exchange rate changes -
478,270 (6,305) (224)
471,741
478,010 321 -
(61) 478,270
December 31, 2017
$
$ $
$
- $ -
$
$ $
Balance at December 31, 2016 $ 1,848
Aging analysis of accounts receivable that is individually determined as impaired
Reversal of write-down of inventories resulting from the increase in net realizable value (excluding earthquake losses) and write-down of inventories to net realizable value (excluding earthquake losses) in the amount of NT$840,861 thousand and NT$1,542,779 thousand, respectively, were included in the cost
of revenue for the years ended December 31, 2017 and 2016. Note 38.
13. FINANCIALASSETSCARRIEDATCOST
Non-publicly traded stocks Mutual funds
Please refer to related earthquake losses in
- 39 -
- 39 -
$ 10,241 -
$
Past due over 121 days $
12. INVENTORIES
Finished goods
Work in process
Raw materials
Supplies and spare parts
-
December 31, 2016
$ 1,848
December 31, 2016
$ 8,521,873 33,330,870 4,012,190 2,817,300
$ 48,682,233
December 31, 2017
$
9,923,338 53,362,160 7,143,806 3,451,443
$ 73,880,747
December 31, 2017
$ 2,532,287 2,341,970
$ 4,874,257
December 31, 2016
$
$ 4,102,467
2,944,859 1,157,608