Page 322 - TSMC 2018 Annual Report

Note 1: Note 2: Note 3:
Note 4: Note5:
Financial assets mandatorily measured at FVTPL.
Including notes and accounts receivable, net and equity investments.
Including cash and cash equivalents, financial assets at amortized cost, notes and accounts receivable (including related parties), other receivables and refundable deposits.
Held for trading.
Including short-term loans, accounts payable (including related parties), payables to contractors and equipment suppliers, accrued expenses and other current liabilities, bonds payable, and guarantee deposits.
Financial assets FVTPL
Available-for-sale financial assets (Note 6) Hedging derivative financial assets
Loans and receivables (Note 7)
Financial liabilities FVTPL
Hedging derivative financial liabilities Amortized cost (Note 8)
December 31, 2017
$ 373,351 2,808,606 7,378 362,375,885
$ 365,565,220
$ 18,764 15,562 294,856,247
$ 294,890,573
Note 6: Note 7:
Note 8:
Including financial assets carried at cost.
Including cash and cash equivalents, notes and accounts receivable (including related parties), other receivables and refundable deposits.
Including short-term loans, accounts payable (including related parties), payables to contractors and equipment suppliers, accrued expenses and other current liabilities, bonds payable and guarantee deposits.
b. Financial risk management objectives
The Company seeks to ensure sufficient cost-efficient funding readily available when needed. The Company manages its exposure to foreign currency risk, interest rate risk, equity price risk, credit risk and liquidity risk with the objective to reduce the potentially adverse effects the market uncertainties may have on its financial performance.
The plans for material treasury activities are reviewed by Audit Committees and/or Board of Directors in accordance with procedures required by relevant regulations or internal controls. During the implementation of such plans, Corporate Treasury function must comply with certain treasury procedures that provide guiding principles for overall financial risk management and segregation of duties.
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