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The financial statements of TSMC appear in Appendix A. The complete annual report, including the notes to the financial statements, are available at the company's
The financial statements of TSMC appear in Appendix A. The complete annual report, including the notes to the financial statements, are available at the company's website. Refer to TSMC's financial statements and answer the following questions about liabilities. - Your answer is partially correct. What were TSMC's total non-current liabilities at December 31, 2016? What was the increase/decrease in total non-current liabilities from the prior year? There is decrease in total non-current liabilities of NT$ 178164903 million. - Your answer is partially correct. What were the components of total non-current liabilities on December 31, 2016? (Round answers to 1 decimal place, e.g. 5,275.5). TSMC LTD. Statement of Financial Position (Partial) December 31, 2016 Non-current Liabilities Bonds Payable NT$ 153093557 million Long-Term Bank Loans 21780 Deferred Income Tax Liabilities 141183 Net Defined Benefit Liability 8551408 Guarantee Deposits 14670433 Others 1686542 (In Thousands of New Taiwan Dollars) December 31, 2016 Amount % December 31, 2015 Amount ASSETS 29 $ 34 CURRENT ASSETS Cash and cash equivalents (Note 6) Financial assets at fair value through profit or loss (Note 7) Available-for-sale financial assets (Notes 8 and 14) Held-to-maturity financial assets (Note 9) Hedging derivative financial assets (Note 10) Notes and accounts receivable, net (Note 11) Receivables from related parties (Note 37) Other receivables from related parties (Note 37) Inventories (Notes 5, 12 and 41) Other financial assets (Notes 38 and 41) Other current assets (Note 17) $ 541,253,833 6,451,112 67,788,767 16,610,116 5,550 128,335,271 969,559 146,788 48,682,233 4,100,475 3,385.422 562,688,930 6,026 14.299,361 9.166,523 1,739 85,059,675 505,722 125.018 67,052,270 4,305,358 3,533,369 Total current assets 817,729,126 44 746,743,991 NONCURRENT ASSETS Held-to-maturity financial assets (Note 9) Financial assets carried at cost (Note 13) Investments accounted for using equity method (Notes 5 and 14) Property, plant and equipment (Notes 5 and 15) Intangible assets (Notes 5, 16 and 33) Deferred income tax assets (Notes 5 and 30) Refundable deposits Other noncurrent assets (Note 17) 53 22,307,561 4,102,467 19,743,888 997,777,687 14,614,846 8,271,421 407,874 1.500.432 6,910,873 3,990,882 24,091,828 853,470,392 14.065.880 6,384,974 430.802 1,428,676 Total noncurrent assets 1,068,726,176 56 910,774,307 TOTAL $ 1,886,455,302 100 $ 1.657.518,298 LIABILITIES AND EQUITY 3 $ CURRENT LIABILITIES Short-term loans (Note 18) Financial liabilities at fair value through profit or loss (Note 7) Accounts payable Payables to related parties (Note 37) Salary and bonus payable Accrued profit sharing bonus to employees and compensation to directors and supervisors (Notes 23 and 32) Payables to contractors and equipment suppliers Income tax payable (Notes 5 and 30) Provisions (Notes 5 and 19) Long-term liabilities - current portion (Note 20) Accrued expenses and other current liabilities (Note 22) 57,958,200 191,135 26,062,351 1,262,174 13,681,817 22.894,006 63,154,514 40,306,054 18,037,789 38,109,680 36,581,553 39,474,000 72,610 18,575,286 1,149,988 11,702,042 20,958,893 26,012,192 32,901,106 10,163,536 23,517,612 27.701.329 2 Total current liabilities 318,239,273 17 212,228,594 8 NONCURRENT LIABILITIES Bonds payable (Note 20) Long-term bank loans Deferred income tax liabilities (Notes 5 and 30) Net defined benefit liability (Notes 5 and 21) Guarantee deposits (Note 22) Others (Note 19) 153,093,557 21.780 141,183 8,551,408 14,670,433 1.686,542 191,965,082 32.500 31,271 7,448,026 21,564,801 1.013.545 Total noncurrent liabilities 178.164.903 222655.225 Total liabilities 496,404,176 434,883,819 259,303,805 56,272,304 EQUITY ATTRIBUTABLE TO SHAREHOLDERS OF THE PARENT Capital stock (Note 23) Capital surplus (Note 23) Retained earnings (Note 23) Appropriated as legal capital reserve Unappropriated earnings 259,303 805 56,300,215 11 11 46 208,297,945 863.710,224 1.072.008.169 1.663.983 177,640,561 716.653.025 894,293,586 11.774,113 Others (Note 23) L Equity attributable to shareholders of the parent 1,389,248,261 1,221,671,719 NONCONTROLLING INTERESTS 802.865 962.760 I. Total equity 1.390 051.126 1,222,634,479 74 74 100 TOTAL $ 1.886,455,302 $ 1.657,518,298
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