Page 298 - TSMC 2019 Annual Report

d. Others
Changes in others were as follows:
Balance, beginning of year
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 subsidiaries and associates
Share of unearned stock-based employee
compensation of subsidiaries and
associates Income tax effect
Balance, end of year
Balance, beginning of year
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 subsidiaries and associates
Share of unearned stock-based employee
compensation of subsidiaries and
associates Income tax effect
Foreign Currency Translation Reserve
$ (12,042,347) (14,698,117)
-
-
-
-
(130,936)
-
-
$ (26,871,400)
Foreign Currency Translation Reserve
$ (26,697,680) 14,578,483
-
-
-
-
76,850
-
-
Year Unrealized
Gain (Loss) on Financial Assets at FVTOCI
$ (3,429,324) -
121,740
(162,118) -
-
2,767,267
-
9,476 (692,959)
Year Unrealized
Ended December 31, 2019
Unearned Gain (Loss) on Stock-Based
Hedging Employee Instruments Compensation
Total
(15,449,913) (14,698,117)
121,740
(162,118) (109,592)
82,276 2,636,226
1,653 9,476
(27,568,369)
Total
(27,228,659) 14,578,483
(1,189,957)
1,193,056 40,975
(22,162) (2,922,486)
8,447 92,390
$
23,601 $ (1,843) - -
- -
- -
(109,592) - 82,276 - (105) -
- 1,653 - -
(3,820) $ (190)
$
$
$
$
$
Gain (Loss) on Financial Assets at FVTOCI
Ended December 31, 2018
Unearned Gain (Loss) on Stock-Based
Hedging Employee Instruments Compensation
$
(524,915) -
(1,189,957)
1,193,056 - -
(2,999,336)
-
$
4,226 $ (10,290) - -
- -
- -
40,975 - (22,162) - - -
- 8,447 562 -
91,828 $ (3,429,324)
Balance, end of year
The aforementioned other equity includes the changes in other equities of the Company and the
$ (12,042,347) Company’s share of its subsidiaries and associates.
$
23,601 $ (1,843)
$
(15,449,913)
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