Page 207 - TSMC 2018 Annual Report

TSMC’s appropriation of earnings for 2018 had been approved in the meeting of the Board of Directors
held on February 19, 2019.
The appropriation and dividends per share were as follows:
Appropriation of Earnings For Fiscal Year 2018
Dividends Per Share (NT$) For Fiscal Year 2018
8
Legal capital reserve
Special capital reserve
Cash dividends to shareholders
$
$ 231,096,674
35,113,088 (11,459,458)
207,443,044 $
The appropriation of earnings for 2018 is to be presented for approval in the TSMC’s shareholders’ meeting to be held on June 5, 2019 (expected).
d. Others
Changes in others were as follows:
Balance, beginning of year (IFRS 9) Exchange differences arising on translation of
foreign operations
Unrealized gain (loss) on financial assets at
FVTOCI
Equity instruments Debt instruments
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal
Loss allowance adjustments from debt instruments
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
Foreign Currency Translation Reserve
$ (26,697,680) 14,562,073
- -
-
- - - -
93,260
- -
$ (12,042,347)
Year Ended December 31, 2018 Unrealized
Gain (Loss) on Financial Assets at FVTOCI
Gain (Loss) on Hedging Instruments
Unearned Stock-Based Compensation
Total
$
(524,915) -
(3,311,621) (1,858,054)
1,193,056
989,138 (1,990)
$
4,226 -
- -
-
-
$
(10,290) $ (27,228,659) - 14,562,073
- (3,311,621) - (1,858,054)
- 1,193,056
- 989,138 - (1,990) - 40,975 - (22,162) - 86,494
8,447 8,447 - 92,390
(1,843) $ (15,449,913)
- (6,766)
- 91,828
(22,162) -
- 562
23,601
- - 40,975
$ (3,429,324)
$
$
- 60 -