TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD | CIK:0001046179 | 3

  • Filed: 4/19/2018
  • Entity registrant name: TAIWAN SEMICONDUCTOR MANUFACTURING CO LTD (CIK: 0001046179)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1046179/000119312518121866/0001193125-18-121866-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1046179/000119312518121866/tsm-20171231.xml
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  • ifrs-full:DisclosureOfDetailedInformationAboutFinancialInstrumentsExplanatory

    a. Categories of financial instruments

     

         December 31,
    2016
         December 31,
    2017
     
         NT$      NT$  
         (In Millions)      (In Millions)  

    Financial assets

         

    FVTPL (Note 1)

       $ 6,451.1      $ 569.8  

    Available-for-sale financial assets

         71,891.3        98,248.5  

    Held-to-maturity financial assets

         38,917.7        20,821.7  

    Hedging derivative financial assets

         5.6        34.4  

    Loans and receivables (Note 2)

         673,592.9        684,416.6  
      

     

     

        

     

     

     
       $ 790,858.6      $ 804,091.0  
      

     

     

        

     

     

     

    Financial liabilities

         

    FVTPL (Note 1)

       $ 191.1      $ 26.7  

    Hedging derivative financial liabilities

                15.6  

    Amortized cost (Note 3)

         387,046.2        340,501.2  
      

     

     

        

     

     

     
       $ 387,237.3      $ 340,543.5  
      

     

     

        

     

     

     

     

    Note 1:    Including held for trading and designated as at FVTPL.
    Note 2:    Including cash and cash equivalents, notes and accounts receivable (including related parties), other receivables and refundable deposits.
    Note 3:    Including short-term loans, accounts payable (including related parties), payables to contractors and equipment suppliers, accrued expenses and other current liabilities, bonds payable, long-term bank loans, and guarantee deposits.