Page 291 - 2017 TSMC Annual Report

The appropriations of earnings for 2017 are to be presented for approval in the Company’s shareholders’ meeting to be held on June 5, 2018 (expected).
Under the Integrated Income Tax System that became effective on January 1, 1998, the R.O.C. resident shareholders are allowed a tax credit for their proportionate share of the income tax paid by the Company on earnings generated since January 1, 1998.
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 Changes in fair value of
available-for-sale financial
assets
Cumulative gain reclassified to
profit or loss upon disposal of available-for-sale financial assets
Share of other comprehensive income (loss) of subsidiaries and 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
$
1,661,237 (28,270,770)
-
- - -
(88,147)
- -
$
2,641 -
(310,002)
(115,690) -
-
211,951
- (2,974)
(214,074)
$
$
- - -
- - - -
(10,290) -
(10,290)
$
-
- 65,776
(4,712) -
1,661,237
$
$
Foreign Currency Translation Reserve
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 (28,270,770) (310,002)
(115,690) 99,534 (94,851)
123,804
(10,290) (3,536)
$ 26,917,818
Total
$ 11,774,113 (9,439,776)
148,917
(101,411) (648,503)
(8,181) (61,176)
$ 1,663,983
$ (26,697,680)
Foreign Currency Translation Reserve
$ 11,039,949 (9,439,776)
$
$
$
- 143 -
- 143 -
Year Ended December 31, 2016 Unrealized
Gain/Loss from Available-for- sale Financial Assets
Cash Flow Hedges Reserve
$
734,771 -
148,917
(101,411) (714,991)
(3,469) (61,176)
2,641
$
(607) -
-
- 712 -
- 105