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Related Party Transactions | 12 Months Ended
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Dec. 31, 2018
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Related Party Transactions |
37. | RELATED PARTY TRANSACTIONS
Intercompany balances and transactions between TSMC and its subsidiaries, which are related parties of TSMC, have been eliminated upon consolidation; therefore those items are not disclosed in this note. The following is a summary of significant transactions between the Company and other related parties:
| a. | Related party name and categories
Related Party Name |  | Related Party Categories
GUC |  | Associates
VIS |  | Associates
SSMC |  | Associates
Xintec |  | Associates
Mutual-Pak |  | Associates
TSMC Education and Culture Foundation |  | Other related parties
TSMC Charity Foundation |  | Other related parties
| b. | Net revenue
|  |  |  | Years Ended December 31 |
|  |  |  | 2016 |  |  | 2017 |  |  | 2018 |
|  |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Item |  | Related Party Categories |  |  |  |  |  |  |  |  |  |  |  |
Net revenue from sale of goods |  | Associates |  | $ | 5,929.1 |  |  | $ | 8,496.0 |  |  | $ | 8,980.1 |
|  | Other related parties |  |  | — |  |  |  | 0.1 |  |  |  | 0.3 |
|  |  |  | $ | 5,929.1 |  |  | $ | 8,496.1 |  |  | $ | 8,980.4 |
Net revenue from royalties |  | Associates |  | $ | 516.7 |  |  | $ | 482.5 |  |  | $ | 362.3 |
| c. | Purchases
|  |  |  | Years Ended December 31 |
|  |  |  | 2016 |  |  | 2017 |  |  | 2018 |
|  |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Related Party Categories |  |  |  |  |  |  |  |  |  |  |  |  |  |
Associates |  |  |  | $ | 10,108.2 |  |  | $ | 9,904.6 |  |  | $ | 8,809.5 |
| d. | Receivables from related parties
|  | December 31, 2017 |  |  | December 31, 2018 |
|  |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Millions) |  |  | (In Millions) |
Item |  | Related Party Name/Categories |  |  |  |  |  |  |  |
Receivables from related parties |  | GUC |  | $ | 1,022.9 |  |  | $ | 481.9 |
|  | Xintec |  |  | 161.2 |  |  |  | 102.5 |
|  |  |  | $ | 1,184.1 |  |  | $ | 584.4 |
Other receivables from related parties |  | SSMC |  | $ | 83.1 |  |  | $ | 53.8 |
|  | VIS |  |  | 78.2 |  |  |  | 10.4 |
|  | Other Associates |  |  | 9.8 |  |  |  | 0.8 |
|  |  |  | $ | 171.1 |  |  | $ | 65.0 |
| e. | Payables to related parties
|  | December 31, 2017 |  |  | December 31, 2018 |
|  |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Millions) |  |  | (In Millions) |
Item |  | Related Party Name/Categories |  |  |  |  |  |  |  |
Payables to related parties |  | Xintec |  | $ | 817.9 |  |  | $ | 649.8 |
|  | SSMC |  |  | 407.0 |  |  |  | 362.6 |
|  | VIS |  |  | 410.0 |  |  |  | 357.1 |
|  | Other Associates |  |  | 21.5 |  |  |  | 7.0 |
|  |  |  | $ | 1,656.4 |  |  | $ | 1,376.5 |
| f. | Others
|  | Years Ended December 31 |
|  | 2016 |  |  | 2017 |  |  | 2018 |
|  |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Item |  | Related Party Categories |  |  |  |  |  |  |  |  |  |  |  |
Manufacturing expenses |  | Associates |  | $ | 1,389.2 |  |  | $ | 2,196.1 |  |  | $ | 2,974.6 |
Research and development expenses |  | Associates |  | $ | 161.7 |  |  | $ | 69.8 |  |  | $ | 83.1 |
General and administrative expenses |  | Other related parties |  | $ | 60.0 |  |  | $ | 101.5 |  |  | $ | 120.8 |
The sales prices and payment terms to related parties were not significantly different from those of sales to third parties. For other related party transactions, price and terms were determined in accordance with mutual agreements. The Company leased factory and office from associates. The lease terms and prices were both determined in accordance with mutual agreements. The rental expenses were paid to associates monthly; the related expenses were both classified under manufacturing expenses. The Company deferred the disposal gain or loss derived from sales of property, plant and equipment to related parties (transactions with associates), and then recognized such gain or loss over the depreciable lives of the disposed assets.
| g. | Compensation of key management personnel
The compensation to directors and other key management personnel for the years ended December 31, 2016, 2017 and 2018 were as follows:
|  |  |  | Years Ended December 31 |
|  |  |  | 2016 |  |  | 2017 |  |  | 2018 |
|  |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Short-term employee benefits |  |  |  | $ | 2,024.0 |  |  | $ | 2,170.3 |  |  | $ | 2,004.9 |
Post-employment benefits |  |  |  |  | 4.0 |  |  |  | 3.7 |  |  |  | 3.4 |
|  |  |  | $ | 2,028.0 |  |  | $ | 2,174.0 |  |  | $ | 2,008.3 |
The compensation to directors and other key management personnel were determined by the Compensation Committee of TSMC in accordance with the individual performance and the market trends.

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