Page 210 - TSMC 2020 Annual Report

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
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
Other comprehensive income transferred to profit or loss due to disposal of subsidiary
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
$
$ 2,321,754
Foreign Currency Translation Reserve
$ - - - -
(283,409)
- -
$ (57,001,627)
Foreign Currency Translation Reserve
$ (12,042,347) (14,693,561)
- -
-
-
- 4,598 - -
(140,090)
- -
$ (26,871,400)
Unrealized Gain (Loss) on Financial Assets at FVTOCI
Gain (Loss) on Hedging Instruments
Unearned Stock-Based Employee Compensation
T otal
(1,439,420) (891)
-
- 15,450
- 653
$
-
- 24,085
(20,265) -
$
- $ (1,439,420) - (891) - 24,085 - (20,265) - (267,959)
Year Ended December 31, 2020
- 190 --
190 653
$ (54,679,873) (Concluded)
T otal
$-$-
Unrealized Gain (Loss) on Financial Assets at FVTOCI
$ (3,429,324) -
334,537 3,097,329
(162,118)
(537,835) 6,879 - - -
(11,903)
- 9,476
(692,959)
Gain (Loss) on Hedging Instruments
Unearned Stock-Based Employee Compensation
Year Ended December 31, 2019
$
23,601 -
- -
-
- - -
(109,592) 82,276
(105)
$
(1,843) $ (15,449,913) - (14,693,561)
- 334,537 - 3,097,329
- (162,118)
- (537,835) - 6,879 - 4,598 - (109,592) - 82,276 - (152,098)
$
$
- 1,653 --
(3,820) $ (190)
1,653 9,476
$ (27,568,369)
The aforementioned other equity includes the changes in other equities of TSMC and TSMC’s share of
its subsidiaries and associates.
- 51 -
- 51 -