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:DisclosureOfAdditionalInformationExplanatory

                                                                              
         Years Ended December 31  
         2015      2016      2017  
         NT$      NT$      NT$  
         (In Millions)      (In Millions)      (In Millions)  

    a. Depreciation of property, plant and equipment

            

    Recognized in cost of revenue

       $ 204,126.2      $ 203,476.8      $ 235,985.2  

    Recognized in operating expenses

         15,152.2        16,583.1        19,746.3  

    Recognized in other operating income and expenses

         25.0        25.1        64.5  
      

     

     

        

     

     

        

     

     

     
       $ 219,303.4      $ 220,085.0      $ 255,796.0  
      

     

     

        

     

     

        

     

     

     

    b. Amortization of intangible assets

            

    Recognized in cost of revenue

       $ 1,642.1      $ 2,028.5      $ 2,135.5  

    Recognized in operating expenses

         1,560.1        1,714.9        2,211.2  
      

     

     

        

     

     

        

     

     

     
       $ 3,202.2      $ 3,743.4      $ 4,346.7  
      

     

     

        

     

     

        

     

     

     
         Years Ended December 31  
         2015      2016      2017  
         NT$      NT$      NT$  
         (In Millions)      (In Millions)      (In Millions)  

    c. Research and development expenses

       $ 65,544.6      $ 71,207.7      $ 80,732.5  
      

     

     

        

     

     

        

     

     

     

    d. Employee benefits expenses

            

    Post-employment benefits

            

    Defined contribution plans

       $ 2,002.6      $ 2,164.9      $ 2,369.9  

    Defined benefit plans

         278.9        272.2        271.5  
      

     

     

        

     

     

        

     

     

     
         2,281.5        2,437.1        2,641.4  

    Other employee benefits

         88,929.4        97,248.0        101,488.7  
      

     

     

        

     

     

        

     

     

     
       $ 91,210.9      $ 99,685.1      $ 104,130.1  
      

     

     

        

     

     

        

     

     

     

    Employee benefits expense summarized by function

            

    Recognized in cost of revenue

       $ 52,983.2      $ 58,493.5      $ 61,026.1  

    Recognized in operating expenses

         38,227.7        41,191.6        43,104.0  
      

     

     

        

     

     

        

     

     

     
       $ 91,210.9      $ 99,685.1      $ 104,130.1