Page 356 - TSMC 2022 Annual Report

2) Fair value of financial instruments that are measured at fair value on a recurring basis
Fair value hierarchy
The following table presents the Company’s financial assets and liabilities measured at fair value on
a recurring basis:
Financial assets at FVTPL
Mandatorily measured at FVTPL Forward exchange contracts
Financial assets at FVTOCI
Investments in equity instruments Non-publicly traded equity investments
Notes and accounts receivable, net
Financial liabilities at FVTPL
Held for trading
Forward exchange contracts
Financial assets at FVTPL
Mandatorily measured at FVTPL Forward exchange contracts
Financial assets at FVTOCI
Investments in equity instruments Non-publicly traded equity investments
Notes and accounts receivable, net
Financial liabilities at FVTPL
Held for trading
Forward exchange contracts
December 31, 2022 Level 2 Level 3
$ 552,255 $-
$ - $ 1,014,741 7,325,606 -
$ 7,325,606 $ 1,014,741
$ 17,468 $-
December 31, 2021 Level 2 Level 3
$ 145,280 $-
$ - $ 998,400 4,199,909 -
$ 4,199,909 $ 998,400
$ 636,472 $-
Total
$ 552,255
$ 1,014,741 7,325,606
$ 8,340,347
$ 17,468
Total
$ 145,280
$ 998,400 4,199,909
$ 5,198,309
$ 636,472
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