Page 201 - 2017 TSMC Annual Report

d. Others
Changes in others were as follows:
Balance, beginning of year
Exchange differences arising on translation of
foreign operations
Changes in fair value of available-for-sale
financial assets
Cumulative (gain)/loss reclassified to profit
or loss upon disposal of available-for-sale
financial assets
Gain/(loss) arising on changes in the fair
value of hedging instruments Transferred to initial carrying amount of
hedged items
Share of other comprehensive income (loss)
of associates
Share of unearned stock-based employee
compensation of associates Income tax effect
Balance, end of year
Balance, beginning of year Exchange differences arising on
translation of foreign operations Other comprehensive income reclassified to profit or loss
upon disposal of subsidiaries Changes in fair value of
available-for-sale financial
assets
Cumulative (gain)/loss reclassified
to profit or loss upon disposal of available-for-sale financial assets
Share of other comprehensive income (loss) of associates
Other comprehensive loss reclassified to profit or loss upon disposal of associates
Income tax effect Balance, end of year
Year Ended December 31, 2017 Unrealized
Foreign Currency Translation Reserve
$ 1,661,237 (28,257,449)
-
- - -
(101,468)
- -
$ (26,697,680)
Foreign Currency Translation Reserve
$ 11,039,949 (9,409,190)
Gain/Loss from Available-for- sale Financial Assets
Cash Flow Hedges Reserve
105 - -
- 99,534
(94,851) -
- (562)
4,226
Unearned Stock-Based Employee Compensation
Total
$ 1,663,983 (28,257,449) (154,680)
(61,182)
99,534
(94,851)
(99,347)
(10,290) (3,536)
$ (26,917,818)
Total
$ 11,774,113 (9,409,190)
36,105 (696,240)
4,071 24,481
(8,181) (61,176)
$ 1,663,983
$
2,641 -
(154,680)
(61,182) -
-
2,121
- (2,974)
(214,074)
$
$
- - -
- - - -
(10,290) -
(10,290)
$
$
$
Year Ended December 31, 2016 Unrealized
$
(915)
(4,712) -
1,661,237
$
24,684
(3,469) (61,176)
2,641
$
712
- -
105
The aforementioned other equity includes the changes in other equities of TSMC and TSMC’s share of its subsidiaries and associates.
- 53 -
- 53 -
Gain/Loss from Available-for- sale Financial Assets
Cash Flow Hedges Reserve
$
734,771 -
$
(607) -
36,105
- (696,240) -
- 4,071 -
-
-