Page 189 - TSMC 2018 Annual Report

Current Noncurrent
December 31, 2018
$ 99,561,740 3,910,681
$ 103,472,421 (Concluded)
These investments in equity instruments are held for medium to long-term purposes and therefore are accounted for as FVTOCI.
For the year ended December 31, 2018, the Company sold shares of stocks for NT$840,605 thousand mainly because the strategic purpose no longer exists and the non-publicly traded investee has been merged. The related other equity-unrealized gain or loss on financial assets at FVTOCI of NT$1,193,056 thousand was transferred to decrease retained earnings.
For dividends from equity investments designated as at FVTOCI recognized during the year ended December 31, 2018, please refer to Note 28. All the dividends are from investments held at the end of the reporting period.
As of December 31, 2018, the cumulative loss allowance for expected credit loss of NT$29,723 thousand is recognized under investments in debt instruments at FVTOCI. Refer to Note 36 for information relating to their credit risk management and expected credit loss.
Investments in equity and debt instruments at FVTOCI were classified as available-for-sale financial assets and cost methods (only for equity instruments) under IAS 39. Refer to Notes 3, 9 and 12 (only for equity instruments) for information relating to their reclassification and comparative information for 2017.
9. AVAILABLE-FOR-SALE FINANCIAL ASSETS-2017
Corporate bonds
Agency bonds/Agency mortgage-backed securities Asset-backed securities
Government bonds
Publicly traded stocks
Commercial paper
December 31, 2017
$
40,165,148 29,235,388 13,459,545
7,817,723 2,548,054 148,295
$ 93,374,153
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