Page 202 - TSMC 2019 Annual Report

Year Unrealized
Gain (Loss) on Financial Assets at FVTOCI
Ended December 31, 2018
Balance, beginning of year
Exchange differences arising on translation of
foreign operations
Unrealized gain (loss) on financial assets at
FVTOCI
Equity instruments Debt instruments
Cumulative unrealized gain (loss) of equity instruments transferred to retained earnings due to disposal
Cumulative unrealized gain (loss) of debt instruments transferred to profit or loss due to disposal
Loss allowance adjustments from debt instruments
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
$
(524,915) -
(3,311,621) (1,858,054)
1,193,056
989,138 (1,990)
-
-
(6,766)
-
91,828 (3,429,324)
$
4,226 -
-
-
-
-
-
40,975 (22,162)
-
-
562 23,601
$
(10,290) $ (27,228,659) - 14,562,073
- (3,311,621) - (1,858,054)
- 1,193,056
- 989,138 - (1,990) - 40,975 - (22,162) - 86,494
8,447 8,447 - 92,390
(1,843) $ (15,449,913)
Foreign Currency Translation Reserve
$ (26,697,680) 14,562,073
-
-
-
-
-
-
-
93,260
-
-
$ (12,042,347)
Gain (Loss) on Hedging Instruments
Unearned Stock-Based Employee Compensation
Total
$
$
$
The aforementioned other equity includes the changes in other equities of TSMC and TSMC’s share of
its subsidiaries and associates.
22. NETREVENUE
a. Disaggregation of revenue from contracts with customers
Product
Wafer Others
Geography
Years Ended December 31 2019 2018
$ 927,317,351 $ 911,296,364 142,668,097 120,177,193
$ 1,069,985,448 $ 1,031,473,557
Years Ended December 31
2019
2018
78,260,773 632,821,464 175,794,228
71,068,438 58,125,879 15,402,775
$ 1,031,473,557 the customers are
Taiwan $ 84,255,256 United States 634,713,043 China 208,101,401 Europe, the Middle East and Africa 67,568,157 Japan 57,468,605 Others 17,878,986
$ 1,069,985,448
The Company categorized the net revenue mainly based on the countries where headquartered.
$
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