6-K 1 tsm_20230420.htm 6-K Document

1934 Act Registration No. 1-14700
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_____________________________
FORM 6-K
_____________________________
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 2023
(Commission File Number: 001-14700)
_____________________________
Taiwan Semiconductor Manufacturing Company Ltd.
(Translation of Registrant’s Name Into English)
_____________________________
No. 8, Li-Hsin Rd. 6,
Hsinchu Science Park,
Taiwan, R.O.C.
(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  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
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



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.


Taiwan Semiconductor Manufacturing Company Ltd.
Date:   April 20, 2023By   /s/ Wendell Huang
  Wendell Huang
   Vice President & Chief Financial Officer
  






Taiwan Semiconductor Manufacturing Company Limited


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 2022 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$1,016,530 million, basic and diluted earnings per share of NT$39.20 in 2022, total assets of NT$4,964,779 million, total liabilities of NT$2,004,290 million, non-controlling interests of NT$14,836 million, and equity attributable to shareholders of the parent of NT$2,945,653 million as of December 31, 2022.

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$992,923 million, basic and diluted earnings per share of NT$38.29 in 2022, total assets of NT$4,964,459 million, total liabilities of NT$2,046,627 million, non-controlling interest of NT$14,812 million, and equity attributable to shareholders of the parent of NT$2,903,020 million as of December 31, 2022.

3. The major difference between TSMC’s 2022 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.