Page 190 - TSMC 2020 Annual Report

December 31, 2020
$ 4,514,940 49,950 4,564,890
$ 126,963,393
$ 122,448,453 Noncurrent 4,514,940
$ 126,963,393
December 31, 2019
$ 4,124,337 - 4,124,337
$ 131,520,914
$ 127,396,577 4,124,337
$ 131,520,914 (Concluded)
Investments in equity instruments at FVTOCI Non-publicly traded equity investments Publicly traded stocks
Current
These investments in equity instruments are held for medium to long-term purposes and therefore are accounted for as FVTOCI. For dividends recognized from these investments, please refer to consolidated statements of cash flows. All the dividends are from investments held at the end of the reporting period.
For the years ended December 31, 2020 and 2019, as the Company adjusted its investment portfolio, equity investments designated at FVTOCI were divested for NT$8 thousand and NT$873,470 thousand, respectively. The related other equity-unrealized gain/loss on financial assets at FVTOCI of NT$108,996 thousand and NT$156,770 thousand were transferred to decrease and increase retained earnings, respectively.
As of December 31, 2020 and 2019, the cumulative loss allowance for expected credit loss of NT$32,480 thousand and NT$35,596 thousand was recognized under investments in debt instruments at FVTOCI, respectively. Refer to Note 32 for information relating to the credit risk management and expected credit loss.
9. FINANCIAL ASSETS AT AMORTIZED COST
Corporate bonds
Less: Allowance for impairment loss
Current Noncurrent
December 31, 2020
$ 10,977,298 (7,099)
$ 10,970,199
$ 6,597,992 4,372,207
$ 10,970,199
December 31, 2019
$
7,651,727 (2,929)
$ 7,648,798
$ 299,884 7,348,914
$ 7,648,798
Refer to Note 32 for information relating to credit risk management and expected credit loss for financial assets at amortized cost.
- 31 -
- 31 -