Page 170 - TSMC 2019 Annual Report

fair value of the consideration paid or received is recognized directly in equity and attributed to shareholders of the parent.
When the Company loses control of a subsidiary, a gain or loss is recognized in profit or loss and is calculated as the difference between:
a. the aggregate of the fair value of consideration received and the fair value of any retained interest at the date when control is lost; and
b. the previous carrying amount of the assets (including goodwill), and liabilities of the subsidiary and any non-controlling interest.
The Company shall account for all amounts recognized in other comprehensive income in relation to the subsidiary on the same basis as would be required if the Company had directly disposed of the related assets and liabilities.
The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the cost on initial recognition of an investment in an associate.
The subsidiaries in the consolidated financial statements
The detail information of the subsidiaries at the end of reporting period was as follows:
Establishment and Operating Location
San Jose, California, U.S.A.
Amsterdam, the N e t he r l a nd s Yokohama, Japan
Seoul, Korea
Tortola, British Virgin Islands
Tortola, British
Virgin Islands Shanghai, China
Nanjing, China Hsin-Chu, Taiwan
Cayman Islands Cayman Islands Hamburg, Germany Delaware, U.S.A.
Delaware, U.S.A. Ontario, Canada Cayman Islands
Cayman Islands Washington, U.S.A. Cayman Islands
Percentage of Ownership
Name of Investor
TSMC
Name of Investee
TSMC North America
TSMC Europe B.V. (TSMC Europe)
TSMC Japan Limited (TSMC Japan)
TSMC Korea Limited (TSMC Korea)
TSMC Partners, Ltd. (TSMC Partners)
TSMC Global, Ltd. (TSMC Globa l)
TSMC China Company Limited (TSMC China)
TSMC Nanjing Company Limited (TSMC Nanjing)
VisEra Technologies Company Ltd. (VisEra Tech)
VentureTech Alliance Fund II, L.P. (VTAF II)
VentureTech Alliance Fund III, L.P. (VTAF III)
TSMC Solar Europe GmbH
TSMC Development, Inc. (TSMC Development)
TSMC Technology, Inc. (TSMC Technology) TSMC Design Technology
Canada Inc. (TSMC Canada) InveStar Semiconductor
Development Fund, Inc.
(ISDF)
InveStar Semiconductor
Development Fund, Inc. (II)
LDC. (ISDF II)
WaferTech, LLC (WaferTech)
Growth Fund Limited (Growth Fund)
Main Businesses and Products
Selling and marketing of integrated circuits and other semiconductor devic es
Customer service and supporting a c t i v i t ie s
Customer service and supporting activities
Customer service and supporting activities
Investing in companies involved in the design, manufacture, and other related business in the semiconductor industry and other investment activities
Investment activities
Manufacturing, selling, testing and computer-aided design of integrated circuits and other semiconductor devic es
Manufacturing, selling, testing and computer-aided design of integrated circuits and other semiconductor devic es
Engaged in manufacturing electronic spare parts and in researching, developing, designing, manufacturing, selling, packaging and testing of color filter
Investing in new start-up technology companies
Investing in new start-up technology companies
Selling of solar related products and providing customer service
Investing in companies involved in the manufacturing related business in the semiconductor industry
Engineering support activities
Engineering support activities
Investing in new start-up technology companies
Investing in new start-up technology companies
Manufacturing, selling and testing of integrated circuits and other semiconductor devices
Investing in new start-up technology compa nies
December 31, 2019
100%
100% 100% 100% 100%
100% 100%
100% 87%
98% 98% - 100%
100% 100% 97%
97% 100% 100%
December 31, 2018
100%
100% 100% 100% 100%
100% 100%
100% 87%
98%
98% 100% 100%
100% 100% 97%
97% 100% 100%
Note
-
a) a) a) a)
-
-
b) -
a)
a) a) , c) -
a)
a) a) , d)
a) , d) -
a)
TSMC Partners
TSMC Development VTAF III
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