Page 234 - TSMC 2022 Annual Report

Resolution Date of TSMC’s
Board of Directors in its meeting
Special capital reserve
Cash dividends to shareholders Cash dividends per share (NT$)
Resolution Date of TSMC’s
Board of Directors in its meeting
Special capital reserve
Cash dividends to shareholders Cash dividends per share (NT$)
Fourth Quarter of 2021 February 15, 2022
Third Quarter of 2021 November 9, 2021
$ 710,169 $ 71,308,547 $ 2.75
Third Quarter of 2020 November 10, 2020
$ 5,501,351 $ 64,825,951 $ 2.5
Second Quarter of 2021 August 10, 2021
$ 10,201,220 $ 71,308,546 $ 2.75
Second Quarter of 2020 August 11, 2020
$ 11,884,457 $ 64,825,951 $ 2.5
First Quarter of 2021 June 9, 2021
$ $ $
3,304,303 71,308,546 2.75
$ $ $
(6,287,050) 71,308,546 2.75
Fourth Quarter of 2020 February 9, 2021
First Quarter of 2020 May 12, 2020
$ (2,694,841) $ 64,825,951 $ 2.5
$ $ $
12,420,727 64,825,951 2.5
The special capital reserve for 2022 is to be presented for approval in TSMC’s shareholders’ meeting to be held on June 6, 2023 (expected).
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 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
Issuance of shares
Share-based payment expenses recognized Share of other comprehensive income (loss)
of associates Income tax effect
Balance, end of year
Year Unrealized
Gain (Loss) on Financial Assets at FVTOCI
Ended December 31, 2022
Foreign Currency Translation Reserve
$ (63,303,361) 51,009,722
- -
-
- - - -
550,338 -
$ (11,743,301)
Gain (Loss) on Hedging Instruments
Unearned Stock-Based Employee Compensation
Total
$
574,310 -
(263,380) (10,513,643)
(303,242)
410,076 909 - -
38,696 (79)
$
120,536 -
- -
-
-
- 1,329,231
(52,929)
76,307 6,036
1,479,181
$
- $ (62,608,515) - 51,009,722
- (263,380) - (10,513,643)
- (303,242)
- 410,076 - 909 - 1,329,231
- (52,929) (451,899) (451,899)
266,746 266,746
- 665,341 - 5,957
(185,153) $ (20,505,626)
$ (10,056,353)
$
$
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