Page 190 - 2017 TSMC Annual Report

Reconciliation of the above summarized financial information to the carrying amount of the interest in the associate was as follows:
Net assets
Percentage of ownership
The Company’s share of net assets of the associate Goodwill
Other adjustments
$
17,912,284 39% 6,948,175 213,984 1,357
December 31, 2016
Carrying amount of the investment
Aggregate information of associates that are not individually material was summarized as follows:
$
Year Ended December 31, 2016
$ 23,140 $ (5,244)
$ 17,896
7,163,516
The Company’s share of profits of associates
The Company’s share of other comprehensive loss of associates The Company’s share of total comprehensive income of
associates
The market prices of the investments accounted for using the equity method in publicly traded stocks calculated by the closing price at the end of the reporting period are summarized as follows. The closing price represents the quoted price in active markets, the level 1 fair value measurement.
Name of Associate
VIS GUC Xintec
15. PROPERTY, PLANT AND EQUIPMENT Land and Land
December 31, 2017
$ 30,638,751 $ 11,905,404 $ 9,180,759
December 31, 2016
$ 26,089,360 $ 3,664,997 $ 3,622,227
Cost
Balance at January 1, 2017 $ 4,049,292 Additions (Deductions) - Disposals or retirements - Reclassification - Effect of disposal of subsidiary - Effect of exchange rate changes (66,049 )
Balance at December 31, 2017 $ 3,983,243
Accumulated depreciation and impairment
Balance at January 1, 2017 $ 524,845 Additions 27,790 Disposals or retirements - Reclassification - Effect of disposal of subsidiary - Effect of exchange rate changes (42,137 )
Balance at December 31, 2017 $ 510,498 Carrying amounts at December 31, 2017 $ 3,472,745
$
$
$
$ $
$
$
$
$ $
2,042,867,744 458,605,807
(9,552,995 ) 8,791
(51,216 ) (4,125,866 )
2,487,752,265
1,577,377,509 229,985,588
(8,114,327 ) 8,195
(42,830 ) (3,765,293 )
1,795,448,842 692,303,423
$
$
$
$ $
34,729,640 8,195,896
(377,798 ) 1,507 (14,750 )
(142,979 ) 42,391,516
23,221,707 4,938,000
(377,470 ) 1,466 (13,838 )
(102,921 ) 27,666,944 14,724,572
$
$
$
$ $
- $ 387,199,675 - (219,902,510 - - - - - (518 - 56,843
- $ 167,353,490
- $ - - - - - - - - - - -
- $ - - $ 167,353,490
) )
Improvements
Buildings
304,404,474 75,594,667
(36,957 ) -
- (827,571 )
379,134,613
174,349,077 20,844,584
(28,816 ) -
- (718,324 )
194,446,521 184,688,092
Machinery and Equipment
Office Equipment
Assets under Finance Leases
Equipment under Installation and Construction in Progress
Total
$ 2,773,250,825 322,493,860
(9,967,750 ) 10,298
(66,484 ) (5,105,622 )
$ 3,080,615,127
$ 1,775,473,138 255,795,962
(8,520,613 ) 9,661
(56,668 ) (4,628,675 )
$ 2,018,072,805
$ 1,062,542,322 (Continued)
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