0001709048-22-000008 | 20-F | XBRL Viewer

Financial Risk Management Objectives and Policies (Tables)

12 Months Ended

Dec. 31, 2021

Disclosure of derivative financial liabilities

The Company’s exposure to foreign currency risk against financial assets and financial liabilities was as follows, based on notional amounts:


	EUR		JPY		SGD
December 31, 2020
Receivables and prepayments	$	141,603	$	353	$	12,020
Cash and cash equivalents	54,043		2,150		8,531
Loans and borrowings	(26,992)		—		42
Trade and other payables	(150,127)		(13,820)		(65,966)
	$	18,527	$	(11,317)	$	(45,373)
December 31, 2021
Receivables and prepayments	$	160,684	$	315	$	12,573
Cash and cash equivalents	45,178		1,922		3,924
Loans and borrowings	(14,361)		—		(90,912)
Trade and other payables	(253,558)		(72,867)		(147,284)
	$	(62,057)	$	(70,630)	$	(221,699)

Disclosure of financial assets

The carrying and fair values of the Company’s financial instruments not recorded at fair value on a recurring basis are presented in the following table, classified according to the categories of loans and receivables (“LaR”) and financial liabilities at amortized cost (“FLAC”):


		December 31, 2020				December 31, 2021
Financial Liability	Category	Carrying Amount		Fair Value		Carrying Amount		Fair Value
Other long-term debt	FLAC	2,337,955		2,336,114		2,013,099		2,005,999
Total		$	2,337,955	$	2,336,114	$	2,013,099	$	2,005,999

Inventories (Tables)

12 Months Ended

Dec. 31, 2021

Inventories [Abstract]

Schedule of inventories


	December 31, 2020		December 31, 2021
Work in progress	$	930,107	$	961,590
Raw materials and supplies	232,407		259,581
Inventory reserve	(242,995)		(99,920)
Total	$	919,519	$	1,121,251

The following table presents the movement in the inventory reserve:


	December 31, 2020		December 31, 2021
Beginning balance	$	143,193	$	242,995
Additions(1)	228,559		125,727

Written-off and scrapped	(96,972)		(29,243)
Elimination of reserve upon sale of inventory	(31,785)		(239,559)
Ending balance	$	242,995	$	99,920

(1)This includes additional inventory reserve of $26,149 arising from the adjustment to cost of revenue recorded by the Company in 2020 in conjunction with the modification of its customer contracts as discussed in Note 4.

Government Grants (Tables)

12 Months Ended

Dec. 31, 2021

Government grants [Abstract]

Disclosure of movement in deferred income from government grants

The following table presents the movement in deferred income from government grants for the years ended December 31, 2020 and 2021:


	December 31, 2020		December 31, 2021
Beginning balance	$	194,209	$	169,202
Received/receivable during the period	19,854		40,461
Acquisition of subsidiaries	6,182		—
Released to the consolidated statements of operations and comprehensive loss	(51,043)		(33,366)
Ending balance	$	169,202	$	176,297
Noncurrent	128,697		147,371
Current	40,505		28,926
	$	169,202	$	176,297

Disclosure of government grants recognized in consolidated statement of operations

Government grants were recognized in the consolidated statements of operations and comprehensive loss as follows:


	December 31, 2019		December 31, 2020		December 31, 2021
Cost of revenue	$	155,451	$	49,025	$	33,031
Research and development expenses	1,342		2,018		335
Selling, general and administrative	—		—		—
Total balance	$	156,793	$	51,043	$	33,366

Label

Element

Value

Deferred Tax, Currency Effect On Non-Monetary Assets Of subsidiary

gfs_DeferredTaxCurrencyEffectOnNonMonetaryAssetsOfSubsidiary

$ (8,961,000)

Deferred Tax, Currency Effect On Non-Monetary Assets Of subsidiary

gfs_DeferredTaxCurrencyEffectOnNonMonetaryAssetsOfSubsidiary

(43,155,000)

Deferred Tax, Currency Effect On Non-Monetary Assets Of subsidiary

gfs_DeferredTaxCurrencyEffectOnNonMonetaryAssetsOfSubsidiary

36,859,000

Reclassification Adjustments On Cash Flow Hedges For Which Hedged Item Affected Cost Of Property Plant And Equipment, Net Of Tax

gfs_ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedCostOfPropertyPlantAndEquipmentNetOfTax

(470,000)

Reclassification Adjustments On Cash Flow Hedges For Which Hedged Item Affected Cost Of Property Plant And Equipment, Net Of Tax

gfs_ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedCostOfPropertyPlantAndEquipmentNetOfTax

Reclassification Adjustments On Cash Flow Hedges For Which Hedged Item Affected Cost Of Property Plant And Equipment, Net Of Tax

gfs_ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedCostOfPropertyPlantAndEquipmentNetOfTax

Reclassification Adjustments On Cash Flow Hedges For Which Hedged Item Affected Cost Of Property Plant And Equipment, Net Of Tax

gfs_ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedCostOfPropertyPlantAndEquipmentNetOfTax

Reclassification Adjustments On Cash Flow Hedges For Which Hedged Item Affected Cost Of Property Plant And Equipment, Net Of Tax

gfs_ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedCostOfPropertyPlantAndEquipmentNetOfTax

(6,447,000)

Reclassification Adjustments On Cash Flow Hedges For Which Hedged Item Affected Cost Of Property Plant And Equipment, Net Of Tax

gfs_ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedCostOfPropertyPlantAndEquipmentNetOfTax

Reclassification Adjustments On Cash Flow Hedges For Which Hedged Item Affected Cost Of Property Plant And Equipment, Net Of Tax

gfs_ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedCostOfPropertyPlantAndEquipmentNetOfTax

Reclassification Adjustments On Cash Flow Hedges For Which Hedged Item Affected Cost Of Property Plant And Equipment, Net Of Tax

gfs_ReclassificationAdjustmentsOnCashFlowHedgesForWhichHedgedItemAffectedCostOfPropertyPlantAndEquipmentNetOfTax

Increase (Decrease) Through Transactions With Owners, Repayment Of Loan To Shareholder

gfs_IncreaseDecreaseThroughTransactionsWithOwnersRepaymentOfLoanToShareholder

(400,000,000)

Increase (Decrease) Through Transactions With Owners, Repayment Of Loan To Shareholder

gfs_IncreaseDecreaseThroughTransactionsWithOwnersRepaymentOfLoanToShareholder

(400,000,000)

Increase (Decrease) Through Transactions With Owners, Repayment Of Loan To Shareholder

gfs_IncreaseDecreaseThroughTransactionsWithOwnersRepaymentOfLoanToShareholder

(400,000,000)

Increase (Decrease) Through Transactions With Owners, Repayment Of Loan To Shareholder

gfs_IncreaseDecreaseThroughTransactionsWithOwnersRepaymentOfLoanToShareholder

(487,000,000)

Increase (Decrease) Through Transactions With Owners, Repayment Of Loan To Shareholder

gfs_IncreaseDecreaseThroughTransactionsWithOwnersRepaymentOfLoanToShareholder

(487,000,000)

Increase (Decrease) Through Transactions With Owners, Repayment Of Loan To Shareholder

gfs_IncreaseDecreaseThroughTransactionsWithOwnersRepaymentOfLoanToShareholder

(487,000,000)

Increase (Decrease) Through Transactions With Owners, Repayment Of Loan To Shareholder

gfs_IncreaseDecreaseThroughTransactionsWithOwnersRepaymentOfLoanToShareholder

(568,000,000)

Increase (Decrease) Through Transactions With Owners, Repayment Of Loan To Shareholder

gfs_IncreaseDecreaseThroughTransactionsWithOwnersRepaymentOfLoanToShareholder

(568,000,000)

Increase (Decrease) Through Transactions With Owners, Repayment Of Loan To Shareholder

gfs_IncreaseDecreaseThroughTransactionsWithOwnersRepaymentOfLoanToShareholder

(568,000,000)

Bank Guarantees

gfs_BankGuarantees

3,098,000

Bank Guarantees

gfs_BankGuarantees

3,239,000

Other Research And development Expenses

gfs_OtherResearchAndDevelopmentExpenses

73,511,000

Other Research And development Expenses

gfs_OtherResearchAndDevelopmentExpenses

25,298,000

Other Research And development Expenses

gfs_OtherResearchAndDevelopmentExpenses

74,289,000

Borrowing Facilities, Maximum Borrowing capacity

gfs_BorrowingFacilitiesMaximumBorrowingCapacity

750,000,000

Borrowing Facilities, Maximum Borrowing capacity

gfs_BorrowingFacilitiesMaximumBorrowingCapacity

1,148,500,000

Borrowing Facilities, Maximum Borrowing capacity

gfs_BorrowingFacilitiesMaximumBorrowingCapacity

1,000,000,000

Cash flows From (Used In) Decrease (Increase) In Restricted Cash And Cash Equivalents, Investing Activities

gfs_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalentsInvestingActivities

(28,036,000)

Cash flows From (Used In) Decrease (Increase) In Restricted Cash And Cash Equivalents, Investing Activities

gfs_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalentsInvestingActivities

(1,255,000)

Cash flows From (Used In) Decrease (Increase) In Restricted Cash And Cash Equivalents, Investing Activities

gfs_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalentsInvestingActivities

34,499,000

Reduction In Investments Due To Consolidation

gfs_ReductionInInvestmentsDueToConsolidation

41,869,000

Reduction In Investments Due To Consolidation

gfs_ReductionInInvestmentsDueToConsolidation

Non-Current Bonds Receivable

gfs_NonCurrentBondsReceivable

20,037,000

Non-Current Bonds Receivable

gfs_NonCurrentBondsReceivable

8,045,000

Undiscounted Operating Lease Payments To Be Paid

gfs_UndiscountedOperatingLeasePaymentsToBePaid

1,409,000

Undiscounted Operating Lease Payments To Be Paid

gfs_UndiscountedOperatingLeasePaymentsToBePaid

1,195,000

Undiscounted Operating Lease Payments To Be Paid

gfs_UndiscountedOperatingLeasePaymentsToBePaid

1,557,000

Undiscounted Operating Lease Payments To Be Paid

gfs_UndiscountedOperatingLeasePaymentsToBePaid

548,000

Undiscounted Operating Lease Payments To Be Paid

gfs_UndiscountedOperatingLeasePaymentsToBePaid

2,966,000

Undiscounted Operating Lease Payments To Be Paid

gfs_UndiscountedOperatingLeasePaymentsToBePaid

$ 1,743,000

Increase In Diluted Earnings Per Share

gfs_IncreaseInDilutedEarningsPerShare

$ 1.24

Antidilutive Securities Excluded From Computation Of Earnings Per Share, Amount1

gfs_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount1

32,560,289

Antidilutive Securities Excluded From Computation Of Earnings Per Share, Amount1

gfs_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount1

22,286,278

Antidilutive Securities Excluded From Computation Of Earnings Per Share, Amount1

gfs_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount1

21,749,558

Increase (Decrease) Through Additional Changes, Assets Arising From Financing Activities

gfs_IncreaseDecreaseThroughAdditionalChangesAssetsArisingFromFinancingActivities

$ 10,112,687,000

Borrowing Maturity, Term

gfs_BorrowingMaturityTerm

5 years

Borrowing Maturity, Term

gfs_BorrowingMaturityTerm

5 years

Assets Recognised As of Acquisition Date

gfs_AssetsRecognisedAsOfAcquisitionDate

$ 284,999,000

Assets Recognised As of Acquisition Date

gfs_AssetsRecognisedAsOfAcquisitionDate

70,487,000

Assets Recognised As of Acquisition Date

gfs_AssetsRecognisedAsOfAcquisitionDate

355,486,000

Non-Current Prepaid Expenses

gfs_NonCurrentPrepaidExpenses

Non-Current Prepaid Expenses

gfs_NonCurrentPrepaidExpenses

10,658,000

Miscellaneous Other Operating Income (Expense)

gfs_MiscellaneousOtherOperatingIncomeExpense

74,055,000

Miscellaneous Other Operating Income (Expense)

gfs_MiscellaneousOtherOperatingIncomeExpense

107,620,000

Miscellaneous Other Operating Income (Expense)

gfs_MiscellaneousOtherOperatingIncomeExpense

$ (11,481,000)

Disclosure Of Detailed Information About Activity In Unbilled Accounts Receivables [Table Text Block]

gfs_DisclosureOfDetailedInformationAboutActivityInUnbilledAccountsReceivablesTableTextBlock

The following table presents the activities in unbilled accounts receivable as of December 31, 2020 and 2021:


	December 31, 2020		December 31, 2021
Beginning balance	$	956,663	$	62,226
Revenue recognized during the year	4,548,456		44,148
Cumulative catch-up adjustment to revenue (Note 4)	(315,308)		—
Amounts invoiced	(5,127,585)		(69,421)
Other	—		6,000
Ending balance	$	62,226	$	42,953


	December 31, 2020		December 31, 2021
Receivables neither past due nor impaired	$	754,308	$	830,098
Receivables past due—not impaired individually:
Less than 30 days	12,706		40,927
31 to 60 days	198		528
61 to 90 days	—		22
90 to 120 days	45		787
	$	767,257	$	872,362

Current Unbilled Receivables, Revenue Recognized During The Year

gfs_CurrentUnbilledReceivablesRevenueRecognizedDuringTheYear

$ 4,548,456,000

Current Unbilled Receivables, Revenue Recognized During The Year

gfs_CurrentUnbilledReceivablesRevenueRecognizedDuringTheYear

44,148,000

Current Unbilled Receivables

gfs_CurrentUnbilledReceivables

62,226,000

Current Unbilled Receivables

gfs_CurrentUnbilledReceivables

42,953,000

Current Unbilled Receivables

gfs_CurrentUnbilledReceivables

$ 956,663,000

Disclosure Of Current And Noncurrent Trade And Other Payables [Table Text Block]

gfs_DisclosureOfCurrentAndNoncurrentTradeAndOtherPayablesTableTextBlock


	December 31, 2020		December 31, 2021
Noncurrent:
Advances and deposits	$	206,766	$	11,116
Payable for Intangible Assets	109,451		44,667
Contract liabilities(1)	30,258		1,368,328

Deferred tax liabilities	8,422		2,304
Other(2)	57,769		18,909
	$	412,666	$	1,445,324
Current:
Trade payables	$	414,547	$	551,138
Accrued expenses	470,800		602,495

Contract liabilities(1)	104,466		532,985
Advances and deposits(3)	68,026		309,129
Payable for PPE and Intangible Assets	235,789		472,144

Other(2)	48,860		117,859










	$	1,342,488	$	2,585,750

(1)Contract liabilities comprises contract liabilities for payments received in advance of the satisfaction of performance obligations for wafers, as well as non-recurring engineering services. In 2021, the Company entered into multiple long-term supply agreements with customers. Many of these contracts include customer advanced payments and capacity reservation fees in order to secure future supply.

(2)Other includes other financial liabilities. See Note 18 for further details on other financial liabilities.

(3)Advances and deposits include advances from customers of $117,882 (2020: $34,713) collected for purchase orders.

Certain Non-Current Assets

gfs_CertainNonCurrentAssets

$ 5,843,023,000

Certain Non-Current Assets

gfs_CertainNonCurrentAssets

5,433,410,000

Certain Non-Current Assets

gfs_CertainNonCurrentAssets

1,404,202,000

Certain Non-Current Assets

gfs_CertainNonCurrentAssets

1,989,121,000

Certain Non-Current Assets

gfs_CertainNonCurrentAssets

1,114,603,000

Certain Non-Current Assets

gfs_CertainNonCurrentAssets

1,547,094,000

Certain Non-Current Assets

gfs_CertainNonCurrentAssets

495,461,000

Certain Non-Current Assets

gfs_CertainNonCurrentAssets

411,551,000

Certain Non-Current Assets

gfs_CertainNonCurrentAssets

8,857,289,000

Certain Non-Current Assets

gfs_CertainNonCurrentAssets

$ 9,381,176,000

Disclosure Of Summary Of Research And Development Expenses [Table Text Block]

gfs_DisclosureOfSummaryOfResearchAndDevelopmentExpensesTableTextBlock


	2019		2020		2021
Staff costs, maintenance costs, and utilities	$	300,124	$	229,996	$	256,715

Depreciation of PPE and amortization of intangible assets	209,339		220,475		147,157
Other (1)	73,511		25,298		74,289




	$	582,974	$	475,769	$	478,161

(1)Other primarily includes material costs and net (income) expenses related to research funding agreements and wafer, labor, software license costs allocated (to) and from cost of revenue.

Intangible Assets Payable, Noncurrent

gfs_IntangibleAssetsPayableNoncurrent

$ 109,451,000

Intangible Assets Payable, Noncurrent

gfs_IntangibleAssetsPayableNoncurrent

44,667,000

Property, Plant, And Equipment And Intangible Assets Payable, Current

gfs_PropertyPlantAndEquipmentAndIntangibleAssetsPayableCurrent

235,789,000

Property, Plant, And Equipment And Intangible Assets Payable, Current

gfs_PropertyPlantAndEquipmentAndIntangibleAssetsPayableCurrent

472,144,000

Unbilled Receivables

gfs_UnbilledReceivables

95,857,000

Non-current Advances And Deposits

gfs_NonCurrentAdvancesAndDeposits

206,766,000

Non-current Advances And Deposits

gfs_NonCurrentAdvancesAndDeposits

11,116,000

Contract Liabilities, Released To The Consolidated Statements Of Operations And Comprehensive Loss

gfs_ContractLiabilitiesReleasedToTheConsolidatedStatementsOfOperationsAndComprehensiveLoss

133,411,000

Contract Liabilities, Released To The Consolidated Statements Of Operations And Comprehensive Loss

gfs_ContractLiabilitiesReleasedToTheConsolidatedStatementsOfOperationsAndComprehensiveLoss

$ 127,460,000

Disclosure Of Summary Of Selling, General And Administrative Expenses [Table Text Block]

gfs_DisclosureOfSummaryOfSellingGeneralAndAdministrativeExpensesTableTextBlock


	2019		2020		2021
Staff costs, maintenance costs, and utilities (1)	$	343,005	$	339,728	$	536,803
Depreciation of PPE and amortization of intangible assets	86,686		115,082		49,889
Other (2)	$	15,937	$	(9,950)	8,228




	$	445,628	$	444,860	$	594,920

(1)Staff costs, maintenance costs, and utilities costs include share-based payments of $0, $980 and $151,730 for share options for the year ended December 31, 2019, 2020 and 2021, respectively. See Note 3 for further discussion on the timing of expense recognition.

(2)Other primarily includes net professional charges, marketing expenses and facility costs. Real estate transfer taxes are also included in Other.

Current Advances And Deposits

gfs_CurrentAdvancesAndDeposits

$ 68,026,000

Current Advances And Deposits

gfs_CurrentAdvancesAndDeposits

309,129,000

Loans From Shareholder

gfs_LoansFromShareholder

10,680,687,000

Loans From Shareholder

gfs_LoansFromShareholder

Current Unbilled Receivables, Cumulative Catch-Up Adjustment To Revenue

gfs_CurrentUnbilledReceivablesCumulativeCatchUpAdjustmentToRevenue

(315,308,000)

Current Unbilled Receivables, Cumulative Catch-Up Adjustment To Revenue

gfs_CurrentUnbilledReceivablesCumulativeCatchUpAdjustmentToRevenue

Other Miscellaneous Liabilities

gfs_OtherMiscellaneousLiabilities

903,000

Selling, General And Administrative Expenses, Depreciation And Amortisation

gfs_SellingGeneralAndAdministrativeExpensesDepreciationAndAmortisation

86,686,000

Selling, General And Administrative Expenses, Depreciation And Amortisation

gfs_SellingGeneralAndAdministrativeExpensesDepreciationAndAmortisation

115,082,000

Selling, General And Administrative Expenses, Depreciation And Amortisation

gfs_SellingGeneralAndAdministrativeExpensesDepreciationAndAmortisation

49,889,000

Present Value Of Operating Lease Payments To Be Received

gfs_PresentValueOfOperatingLeasePaymentsToBeReceived

131,270,000

Present Value Of Operating Lease Payments To Be Received

gfs_PresentValueOfOperatingLeasePaymentsToBeReceived

134,971,000

Present Value Of Operating Lease Payments To Be Received

gfs_PresentValueOfOperatingLeasePaymentsToBeReceived

185,261,000

Present Value Of Operating Lease Payments To Be Received

gfs_PresentValueOfOperatingLeasePaymentsToBeReceived

190,801,000

Present Value Of Operating Lease Payments To Be Received

gfs_PresentValueOfOperatingLeasePaymentsToBeReceived

147,981,000

Present Value Of Operating Lease Payments To Be Received

gfs_PresentValueOfOperatingLeasePaymentsToBeReceived

99,746,000

Present Value Of Operating Lease Payments To Be Received

gfs_PresentValueOfOperatingLeasePaymentsToBeReceived

464,512,000

Present Value Of Operating Lease Payments To Be Received

gfs_PresentValueOfOperatingLeasePaymentsToBeReceived

425,518,000

Cost Of Sales, Employee Expense

gfs_CostOfSalesEmployeeExpense

343,005,000

Cost Of Sales, Employee Expense

gfs_CostOfSalesEmployeeExpense

339,728,000

Cost Of Sales, Employee Expense

gfs_CostOfSalesEmployeeExpense

$ 536,803,000

Ordinary Shares, Surrendered

gfs_OrdinarySharesSurrendered

76,902,150

Increase (Decrease) Through Transactions With Owners, Conversion Of Loan To Equity

gfs_IncreaseDecreaseThroughTransactionsWithOwnersConversionOfLoanToEquity

$ 10,112,687,000

Increase (Decrease) Through Transactions With Owners, Conversion Of Loan To Equity

gfs_IncreaseDecreaseThroughTransactionsWithOwnersConversionOfLoanToEquity

(10,112,687,000)

Current Unbilled Receivables, Amounts Invoiced

gfs_CurrentUnbilledReceivablesAmountsInvoiced

5,127,585,000

Current Unbilled Receivables, Amounts Invoiced

gfs_CurrentUnbilledReceivablesAmountsInvoiced

69,421,000

Amounts Payable For Intangible Assets

gfs_AmountsPayableForIntangibleAssets

81,024,000

Amounts Payable For Intangible Assets

gfs_AmountsPayableForIntangibleAssets

159,295,000

Amounts Payable For Intangible Assets

gfs_AmountsPayableForIntangibleAssets

89,039,000

Current Unbilled Receivables, Reclassifications

gfs_CurrentUnbilledReceivablesReclassifications

Current Unbilled Receivables, Reclassifications

gfs_CurrentUnbilledReceivablesReclassifications

$ 6,000,000

Borrowings, Number Of Banks

gfs_BorrowingsNumberOfBanks

Borrowings, Number Of Banks

gfs_BorrowingsNumberOfBanks

Current Receivables From Government Grants

gfs_CurrentReceivablesFromGovernmentGrants

$ 51,660,000

Current Receivables From Government Grants

gfs_CurrentReceivablesFromGovernmentGrants

$ 45,806,000

Disclosure Of Other (Income) Expense [Table Text Block]

gfs_DisclosureOfOtherIncomeExpenseTableTextBlock


	2019		2020		2021
Gain on legal settlement(2)	$	—	$	294,217	$	—
Gain on remeasurement of existing equity interests (Note 14)	—		38,470		—
Other(1)	74,055		107,620		(11,481)
Total other income, net	$	74,055	$	440,307	$	(11,481)

(1)Relate primarily to gains on the sales of property, plant and equipment and intangible assets.

(2) On April 10, 2020, under the terms of a settlement agreement, the Company received a settlement and recorded total gains of $294,217 related to this settlement for the year ended December 31, 2020.

Increase In Basic Earnings Per Share

gfs_IncreaseInBasicEarningsPerShare

$ 1.24

Increase (Decrease) Through Issued Shares Surrendered, Equity

gfs_IncreaseDecreaseThroughIssuedSharesSurrenderedEquity

$ 1,538,000

Increase (Decrease) Through Issued Shares Surrendered, Equity

gfs_IncreaseDecreaseThroughIssuedSharesSurrenderedEquity

(1,538,000)

Extinguishment Of Borrowings

gfs_ExtinguishmentOfBorrowings

400,000,000

Income Tax Payable Recognised As Of Acquisition Date

gfs_IncomeTaxPayableRecognisedAsOfAcquisitionDate

865,000

Income Tax Payable Recognised As Of Acquisition Date

gfs_IncomeTaxPayableRecognisedAsOfAcquisitionDate

Income Tax Payable Recognised As Of Acquisition Date

gfs_IncomeTaxPayableRecognisedAsOfAcquisitionDate

865,000

Other Selling, General And Administrative Expenses

gfs_OtherSellingGeneralAndAdministrativeExpenses

15,937,000

Other Selling, General And Administrative Expenses

gfs_OtherSellingGeneralAndAdministrativeExpenses

(9,950,000)

Other Selling, General And Administrative Expenses

gfs_OtherSellingGeneralAndAdministrativeExpenses

$ 8,228,000

Disclosure Of Summary Of Finance Costs [Table Text Block]

gfs_DisclosureOfSummaryOfFinanceCostsTableTextBlock


	2019		2020		2021
Interest on long-term debt	$	159,114	$	97,855	$	71,991
Interest on lease obligations	43,666		34,807		26,859
Commitment fees and amortization of debt issuance costs	23,457		18,366		12,442

Accretion costs and other	3,939		3,359		2,413
Total Finance Expenses	$	230,176	$	154,387	$	113,705

Receivables From Government Grants Recognised As Of Acquisition Date

gfs_ReceivablesFromGovernmentGrantsRecognisedAsOfAcquisitionDate

$ 161,000

Receivables From Government Grants Recognised As Of Acquisition Date

gfs_ReceivablesFromGovernmentGrantsRecognisedAsOfAcquisitionDate

Receivables From Government Grants Recognised As Of Acquisition Date

gfs_ReceivablesFromGovernmentGrantsRecognisedAsOfAcquisitionDate

161,000

Liabilities Recognised As Of Acquisition Date

gfs_LiabilitiesRecognisedAsOfAcquisitionDate

196,461,000

Liabilities Recognised As Of Acquisition Date

gfs_LiabilitiesRecognisedAsOfAcquisitionDate

20,919,000

Liabilities Recognised As Of Acquisition Date

gfs_LiabilitiesRecognisedAsOfAcquisitionDate

217,380,000

Property, Plant And Equipment Acquired Through Lease

gfs_PropertyPlantAndEquipmentAcquiredThroughLease

74,592,000

Property, Plant And Equipment Acquired Through Lease

gfs_PropertyPlantAndEquipmentAcquiredThroughLease

8,933,000

Property, Plant And Equipment Acquired Through Lease

gfs_PropertyPlantAndEquipmentAcquiredThroughLease

$ 97,298,000

Disclosure Of Other (Income) Expense [Text Block]

gfs_DisclosureOfOtherIncomeExpenseTextBlock

Other Income (Expense), Net


	2019		2020		2021
Gain on legal settlement(2)	$	—	$	294,217	$	—
Gain on remeasurement of existing equity interests (Note 14)	—		38,470		—
Other(1)	74,055		107,620		(11,481)
Total other income, net	$	74,055	$	440,307	$	(11,481)

(1)Relate primarily to gains on the sales of property, plant and equipment and intangible assets.

Termination And Commission Fees

gfs_TerminationAndCommissionFees

$ 13,900,000

Research And Development Expenses, Staff Costs

gfs_ResearchAndDevelopmentExpensesStaffCosts

300,124,000

Research And Development Expenses, Staff Costs

gfs_ResearchAndDevelopmentExpensesStaffCosts

229,996,000

Research And Development Expenses, Staff Costs

gfs_ResearchAndDevelopmentExpensesStaffCosts

256,715,000

Receivables, Prepayments, And Other Assets Recognised As Of Acquisition Date

gfs_ReceivablesPrepaymentsAndOtherAssetsRecognisedAsOfAcquisitionDate

31,022,000

Receivables, Prepayments, And Other Assets Recognised As Of Acquisition Date

gfs_ReceivablesPrepaymentsAndOtherAssetsRecognisedAsOfAcquisitionDate

1,335,000

Receivables, Prepayments, And Other Assets Recognised As Of Acquisition Date

gfs_ReceivablesPrepaymentsAndOtherAssetsRecognisedAsOfAcquisitionDate

$ 32,357,000

Number Of Issued Shares Surrendered, Equity

gfs_NumberOfIssuedSharesSurrenderedEquity

76,902,150,000

Proceeds From Settlement Of loans Issued To Joint Ventures

gfs_ProceedsFromSettlementOfLoansIssuedToJointVentures

$ 49,568,000

Proceeds From Settlement Of loans Issued To Joint Ventures

gfs_ProceedsFromSettlementOfLoansIssuedToJointVentures

Proceeds From Settlement Of loans Issued To Joint Ventures

gfs_ProceedsFromSettlementOfLoansIssuedToJointVentures

Research And development Expenses, Depreciation And Amortisation

gfs_ResearchAndDevelopmentExpensesDepreciationAndAmortisation

209,339,000

Research And development Expenses, Depreciation And Amortisation

gfs_ResearchAndDevelopmentExpensesDepreciationAndAmortisation

220,475,000

Research And development Expenses, Depreciation And Amortisation

gfs_ResearchAndDevelopmentExpensesDepreciationAndAmortisation

147,157,000

Other Purchases Of Goods, Related Party Transactions