Page 258 - TSMC 2018 Annual Report

Taiwan Semiconductor Manufacturing Company Limited and Subsidiaries
INTERCOMPANY RELATIONSHIPS AND SIGNIFICANT INTERCOMPANY TRANSACTIONS FOR THE YEAR ENDED DECEMBER 31, 2018
(Amounts in Thousands of New Taiwan Dollars)
No.
Company Name
Counter Party
Nature of Relationship (Note 1)
Financial Statements Item
Intercompany Transactions Amount
Terms (Note 2)
Percentage of Consolidated Net Revenue or Total Assets
1 Note 1:
TSMC China
WaferTech TSMC Nanjing
1 3
Purchases
Payables to related parties
Other receivables from related parties
2,044,765 218,347 8,309,250 1,092,785 30,986,047
Note 2:
The sales prices and payment terms of intercompany sales are not significantly different from those to third parties. For other intercompany transactions, prices and terms are determined in accordance with mutual agreements.
0
TSMC
650,432,820 86,057,097 1,035,465 225,013 463,093 3,227,700 Purchases 18,089,003
No. 1 represents the transactions from parent company to subsidiary. No. 3 represents the transactions between subsidiaries.
TSMC North America
1
Net revenue from sale of goods Receivables from related parties Other receivables from related parties Marketing expenses - commission Marketing expenses - commission Short-term loans
$
- - - - - - - - - - - - - - - - - - -
63% 4% - - - - 2% - - 1% - - - - - - 1% - 1%
TSMC Japan TSMC Europe TSMC Global TSMC China
1 1 1 1
Marketing expenses - commission
Payables to related parties
Purchases
Proceeds from disposal of property, plant and equipment Payables to related parties
156,017 1,299,072 7,738,426 2,839,622
TSMC Nanjing
1
TSMC Canada TSMC Technology
1 1
Accrued expense and other current liabilities Research and development expenses Research and development expenses Payables to related parties
414,401 199,638 298,050
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TABLE 8