Report of Foreign Issuer (6-k)
April 11 2016 - 8:20AM
Edgar (US Regulatory)
1934 Act Registration No. 1-14700
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 6-K
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16 OF
THE SECURITIES EXCHANGE ACT OF 1934
For the month of April 2016
Taiwan
Semiconductor Manufacturing Company Ltd.
(Translation of Registrants Name Into English)
No. 8, Li-Hsin Rd. 6,
Hsinchu Science Park,
Taiwan
(Address of
Principal Executive Offices)
(Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.)
Form
20-F
x
Form 40-F
¨
(Indicate by check mark whether the registrant by furnishing the information contained in this form is also thereby furnishing the information
to the Commission pursuant to Rule 12g3-2(b) under the Securities Exchange Act of 1934.)
Yes
¨
No
x
(If Yes is marked, indicated below the file number assigned to the registrant in
connection with Rule 12g3-2(b): 82: .)
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.
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Taiwan Semiconductor Manufacturing Company Ltd.
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Date: April 11, 2016
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By
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/s/ Lora Ho
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Lora Ho
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Senior Vice President & Chief Financial Officer
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To announce the differences between IFRSs as adopted for use in Taiwan and IFRSs as issued by the IASB for the
2015 consolidated financial statements
1.
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Under International Financial Reporting Standards endorsed by the Financial Supervisory Commission of the Republic of China (Taiwan-IFRSs), Taiwan Semiconductor Manufacturing Company Ltd. (The Company; TSMC)
(NYSE:TSM) reported consolidated net income attributable to shareholders of the parent of New Taiwan Dollars (NT$)306,574 million, basic and diluted earnings per share of NT$11.82 in 2015, total assets of NT$1,657,518 million, total liabilities of
NT$434,884 million, non-controlling interests of NT$962 million, and equity attributable to shareholders of the parent of NT$1,221,672 million as of December 31, 2015.
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2.
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For the purpose of filing the annual report on Form 20-F with the U.S. Securities and Exchange Committee, TSMC prepared the consolidated financial statements in accordance with International Financial Reporting
Standards (IFRSs) as issued by the International Accounting Standards Board (IASB) and reported consolidated net income attributable to shareholders of the parent of NT$302,851 million, basic and diluted earnings per share of NT$11.68 in 2015, total
assets of NT$1,657,397 million, total liabilities of NT$462,427 million, noncontrolling interest of NT$962 million, and equity attributable to shareholders of the parent of NT$1,194,008 million as of December 31, 2015.
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3.
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The major difference between TSMCs 2015 consolidated financial statements on the basis of Taiwan-IFRSs and IFRSs as issued by the IASB was the timing of the recognition of R.O.C. 10% tax on unappropriated
earnings.
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