Page 340 - TSMC 2022 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
Transferred to initial carrying amount of
hedged items
Issuance of shares
Share-based payment expenses recognized Share of other comprehensive income (loss)
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 Income tax effect
Balance, end of year
The aforementioned other equity includes the changes in other equities of the Company and the
Company’s share of its subsidiaries and associates.
e. Treasury stock
For the Company’s shareholders’ interests, the Company’s Board of Directors approved a share buyback
program on February 15, 2022 to repurchase 1,387 thousand shares. The Company has completed this share buyback program during the first quarter of 2022. On May 10, 2022, the Company’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.
Unrealized Gain (Loss) on Financial Assets at FVTOCI
$ (63,303,361)
51,030,928 --
- 18,979 -
- (303,242) -
- - (52,929) - - - - - -
529,132 (10,346,321) 1,405,538 - (79) 6,036
$ (11,743,301) $ (10,056,353) $ 1,479,181
Year Ended December 31, 2022
Foreign Currency Translation Reserve
Gain (Loss) on Hedging Instruments
Unearned Stock-Based Employee Compensation
Total
$ 574,310 $ 120,536 $ -
- 51,030,928
$ (62,608,515)
- 18,979 - (303,242)
$
- (451,899)
266,746
- -
(185,153)
(52,929) (451,899) 266,746
(8,411,651) 5,957
$ (20,505,626)
Total
Foreign Currency Translation Reserve
$ (57,001,627) (6,182,507)
-
- - -
(119,227) -
Unrealized Gain (Loss) on Financial Assets at FVTOCI
Gain (Loss) on Hedging Instruments
Unearned Stock-Based Employee Compensation
Year Ended December 31, 2021
$ 2,321,754 $ - $ --
$ (54,679,873)
170,127
(187,654) -
-
(1,673,697) (56,220)
-
- (41,416)
48,469
- 170,127
- (187,654) - (41,416) - 48,469 - (1,679,441)
113,483
- - (56,220)
-
- (6,182,507)
$ (63,303,361)
$ 574,310 $ 120,536 $ - $ (62,608,515)
- 154 -
- 154 -