Document
1934 Act Registration No. 1-14700
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 6-K
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REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16 UNDER
THE SECURITIES EXCHANGE ACT OF 1934
For the month of April 2024
(Commission File Number: 001-14700)
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Taiwan Semiconductor Manufacturing Company Ltd.
(Translation of Registrant’s Name Into English)
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No. 8, Li-Hsin Rd. 6,
Hsinchu Science Park,
Taiwan, R.O.C.
(Address of Principal Executive Offices)
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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 o
Indicate by check mark if the registrant is submitting the Form 6-K in papers as permitted by Regulation S-T Rule 101(b)(1):o
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SIGNATURES |
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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 18, 2024 |
By |
/s/ Wendell Huang |
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Wendell Huang |
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Senior Vice President & Chief Financial Officer |
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Taiwan Semiconductor Manufacturing Company Limited
Indicate by check mark if the registrant is submitting the Form 6-K in papers as permitted by Regulation S-T Rule 101(b)(7):o This is to announce the differences between International Financial Reporting Standards (“IFRSs”) as endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China (“Taiwan-IFRSs”) and IFRSs as issued by the International Accounting Standards Board (“IASB”) for the 2023 consolidated financial statements of Taiwan Semiconductor Manufacturing Company Limited (the “Company” or “TSMC”) (NYSE:TSM).
1. Under Taiwan-IFRSs, TSMC reported: net income attributable to shareholders of the parent of NT$838,498 million, basic and diluted earnings per share of NT$32.34 in 2023, total assets of NT$5,532,371 million, total liabilities of NT$2,049,108 million, non-controlling interests of NT$24,349 million, and equity attributable to shareholders of the parent of NT$3,458,914 million as of December 31, 2023.
2. For the purpose of filing the annual report on Form 20-F with the U.S. Securities and Exchange Commission, TSMC prepared the consolidated financial statements in accordance with IFRSs as issued by the IASB and reported: net income attributable to shareholders of the parent of NT$851,740 million, basic and diluted earnings per share of NT$32.85 in 2023, total assets of NT$5,532,197 million, total liabilities of NT$2,078,330 million, non-controlling interests of NT$24,344 million, and equity attributable to shareholders of the parent of NT$3,429,523 million as of December 31, 2023.
3. The major difference between TSMC’s 2023 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. tax on unappropriated earnings.