Page 312 - TSMC 2018 Annual Report

The Company’s appropriation of earnings for 2018 had been approved in the meeting of the Board of
Directors held on February 19, 2019.
Legal capital reserve
Special capital reserve
Cash dividends to shareholders
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
$
$ 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 Company’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
Cumulative unrealized gain (loss) of equity
instruments transferred to retained
earnings due to disposal
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) 14,578,483
-
- - -
76,850
- -
$ (12,042,347)
Year Ended December 31, 2018 Unrealized
Gain (Loss) on Financial Assets at FVTOCI
Unearned Stock-Based Compensation
$
$ 4,226
$
(10,290) $ (27,228,659) - 14,578,483
- (1,189,957)
- 1,193,056 - 40,975 - (22,162) - (2,922,486)
8,447 8,447 - 92,390
(1,843) $ (15,449,913)
Gain (Loss) on Hedging Instruments
(524,915) --
(1,189,957) -
1,193,056 - - 40,975
Total
- (2,999,336)
- 91,828
(22,162) -
- 562
23,601
$ (3,429,324)
$
$
- 165 -