Page 271 - TSMC 2018 Annual Report

Taiwan Semiconductor Manufacturing Company Limited
PARENT COMPANY ONLY STATEMENTS OF CHANGES IN EQUITY (In Thousands of New Taiwan Dollars, Except Dividends Per Share)
BALANCE, JANUARY 1, 2017
25,930,380
$ 259,303,805
$ 56,272,304 $ 208,297,945
$
-
$ 863,710,224
$1,072,008,169
$
1,661,237
$
2,641
$
-
$
105
$
-
$
-
$
1,663,983
$1,389,248,261
Appropriations of prior year’s earnings
- - -
- - -
- 33,424,718 - - - 33,424,718
- - -
(33,424,718 ) (181,512,663 ) (214,937,381 )
- (181,512,663 ) (181,512,663 )
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- (181,512,663 ) (181,512,663 )
Legal capital reserve
Cash dividends to shareholders - NT$7 per share
Total
Net income in 2017
-
-
- -
-
343,111,476
343,111,476
-
-
-
-
-
-
-
343,111,476
Other comprehensive income (loss) in 2017, net of income tax
(28,571,511 (28,571,511 )
(28,816,483 ) 314,294,993
Total comprehensive income (loss) in 2017
Adjustments to share of changes in equities of associates
- - -
- - -
7,085 - 10,994 - 19,153 -
- - - - - -
- - -
- - -
--
- - - -
- - -
- - - -
(10,290 ) -
(10,290 ) -
(3,205 ) 10,994 19,153
From share of changes in equities of subsidiaries Donation from shareholders
BALANCE, DECEMBER 31, 2017
Effect of retrospective application
-
-
ADJUSTED BALANCE, JANUARY 1, 2018
-
(524,915 ) (524,915 )
4,226 4,226
Appropriations of prior year’s earnings
- - - -
- - - -
- 34,311,148 - - - - - 34,311,148
- 26,907,527 - 26,907,527
(34,311,148 )
-
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
-
Legal capital reserve
Special capital reserve
Cash dividends to shareholders - NT$8 per share
(26,907,527 ) (207,443,044 ) (268,661,719 )
- (207,443,044 ) (207,443,044 )
- (207,443,044 ) (207,443,044 )
Total
Net income in 2018
-
-
- -
-
351,130,884
351,130,884
-
-
-
-
-
-
-
351,130,884
Other comprehensive income (loss) in 2018, net of income tax
- -
- -
- - - -
- -
(765,274 ) 350,365,610
(765,274 ) 350,365,610
14,655,333 14,655,333
- -
(4,097,465 ) (4,097,465 )
- -
41,537 41,537
- -
10,599,405 10,599,405
9,834,131 360,965,015
Total comprehensive income (loss) in 2018
Disposal of investments in equity instruments at fair value through other comprehensive income
- -
- -
- - - -
- -
(1,193,056 ) -
(1,193,056 ) -
- -
- -
1,193,056 -
- -
- (22,162 )
- -
1,193,056 (22,162 )
- (22,162 )
Basis adjustment for loss on hedging instruments
Adjustments to share of changes in equities of associates
- - -
- - -
(6,420 ) - 2,681 - 10,135 - $ 56,315,932 $ 276,033,811
- - -
- - -
- - -
- - -
- - - -
- - -
- - - -
- 8,447 -- --
8,447 - -
2,027
From share of changes in equities of subsidiaries Donation from shareholders
BALANCE, DECEMBER 31, 2018
$ 26,907,527
$1,073,706,503
$1,376,647,841
(12,042,347 )
$
$
(3,429,324 )
$
$
23,601 $ (1,843 )
$
(15,449,913 )
2,681 10,135 $1,676,817,665
25,930,380
The accompanying notes are an integral part of the parent company only financial statements.
Shares
(In Thousands)
Amount
Legal Capital Capital Surplus Reserve
Special Capital Reserve
Unappropriated Earning
Total
Total
25,930,380 - 25,930,380
$ 259,303,805 - 259,303,805
$ 56,309,536 $ 241,722,663 - - 56,309,536 241,722,663
$
$ 991,639,347 1,556,321 993,195,668
$1,233,362,010 1,556,321 1,234,918,331
$
- (26,697,680 ) - (26,697,680 )
$
- (214,074 ) 214,074
$
$
4,226 (4,226 ) -
$
$
- (10,290) - (10,290 )
$
- (26,917,818 ) (310,841 ) (27,228,659 )
$1,522,057,533 1,245,480 1,523,303,013
Capital Stock - Common Stock
Retained Earnings
Foreign Currency Translation Reserve
Gain/Loss from Available- for-sale Financial Assets
Cash Flow Hedges Reserve
Gain (Loss) on Hedging Instruments
Unearned Stock-Based Employee Compensation
Total Equity
- -
- -
)
$ 259,303,805
$
- - - -
- -
(244,972 ) 342,866,504
(244,972 ) 342,866,504
(28,358,917 (28,358,917 )
(216,715 ) (216,715 )
- -
4,121 4,121
- -
- -
)
- 124 -
Unrealized
Unrealized Gain (Loss) on Assets at Fair Value Through Other Comprehensive Income
Others