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Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
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Taiwan Semiconductor Manufacturing Co., Consolidated Statement of Comprehensive Income
USD $ in thousands, translated from TWD NT$
| 12 months ended | Dec 31, 2011 | Dec 31, 2010 | Dec 31, 2009 | Dec 31, 2008 | Dec 31, 2007 | |
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Net income | |
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Translation adjustments | |
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Net changes of valuation gain (loss) on available-for-sale financial assets | |
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Net change in shareholders’ equity from equity method investees | |
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Net change in unrealized gain (loss) on hedging derivative financial instruments | |
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Other comprehensive income (loss) | |
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Comprehensive income | |
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Comprehensive income attributable to minority interests | |
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Comprehensive income attributable to shareholders of the parent | |
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| Item | Description | The company |
|---|---|---|
| Translation adjustments | Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into functional currency of the reporting entity, net of tax, attributable to the parent entity. | Taiwan Semiconductor Manufacturing Co.'s translation adjustments declined from 2009 to 2010 but then increased from 2010 to 2011 exceeding 2009 level. |
| Net changes of valuation gain (loss) on available-for-sale financial assets | Gross appreciation or the gross loss in value of the total unsold securities at the end of an accounting period, after tax, attributable to the parent entity. | Taiwan Semiconductor Manufacturing Co.'s net changes of valuation gain (loss) on available-for-sale financial assets declined from 2009 to 2010 and from 2010 to 2011. |
| Net change in unrealized gain (loss) on hedging derivative financial instruments | Net of tax effect change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges, after taxes, that is attributable to the parent entity. A cash flow hedge is a hedge of the exposure to variability in the cash flows of a recognized asset or liability or a forecasted transaction that is attributable to a particular risk. The change includes an entity's share of an equity investee's increase (decrease) in deferred hedging gains or losses. | Taiwan Semiconductor Manufacturing Co.'s net change in unrealized gain (loss) on hedging derivative financial instruments declined from 2009 to 2010 but then increased from 2010 to 2011 exceeding 2009 level. |
| Comprehensive income attributable to shareholders of the parent | The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent. | Taiwan Semiconductor Manufacturing Co.'s comprehensive income attributable to shareholders of the parent increased from 2009 to 2010 but then slightly declined from 2010 to 2011. |
May 24, 2012