Page 235 - TSMC 2022 Annual Report

Year Unrealized
Gain (Loss) on Financial Assets at FVTOCI
Ended December 31, 2021
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
Income tax effect Balance, end of year
$
2,321,754 -
1,898,206 (3,339,796)
(187,654)
(93,229)
1,234
-
-
30,015 (56,220)
574,310
$ -$ -
- -
-
-
- 90,119 48,469
(14,682) (3,370)
- $ (54,679,873) - (6,181,737)
- 1,898,206 - (3,339,796)
- (187,654)
- (93,229)
- 1,234
- 90,119
- 48,469
- (104,664) - (59,590)
Foreign Currency Translation Reserve
$ (57,001,627) (6,181,737)
- -
-
- - - -
(119,997) -
$ (63,303,361)
Gain (Loss) on Hedging Instruments
Unearned Stock-Based Employee Compensation
Total
$
$
120,536 $ -
$ (62,608,515)
The aforementioned other equity includes the changes in other equities of TSMC and TSMC’s share of
its subsidiaries and associates. e. Treasury stock
For TSMC’s shareholders’ interests, TSMC’s Board of Directors approved a share buyback program on
February 15, 2022 to repurchase 1,387 thousand shares. TSMC has completed this share buyback
program during the first quarter of 2022. On May 10, 2022, TSMC’s Board of Directors resolved to cancel
the 1,387 thousand shares and set May 10, 2022 as the record date for capital reduction. The registration for share cancellation was completed on May 20, 2022.
22. NETREVENUE
a. Disaggregation of revenue from contracts with customers
Product
Wafer Others
Years Ended December 31
2022
$1,991,855,947 272,035,345
$ 2,263,891,292
2021
$1,405,300,273 182,114,764
$ 1,587,415,037
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