Taiwan Semiconductor Manufacturing Co Ltd 6-K, filed Apr 14, 2022
Taiwan Semiconductor Manufacturing Co Ltd (TSM)
About this 6-K
Taiwan Semiconductor Manufacturing Co Ltd filed this 6-K on April 14, 2022.
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1934 Act Registration No. 1-14700 |
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UNITED STATES |
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SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 |
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FORM 6-K |
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REPORT OF FOREIGN PRIVATE ISSUER THE SECURITIES EXCHANGE ACT OF 1934 |
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For the month of April 2022 (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, |
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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. |
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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):□ 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):□ |
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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 14, 2022 |
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/s/ Wendell Huang |
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Wendell Huang |
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Vice President & Chief Financial Officer |
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Taiwan Semiconductor Manufacturing Company Limited |
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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 2021 consolidated financial statements, of Taiwan Semiconductor Manufacturing Company Limited (the “Company” or “TSMC”) (NYSE:TSM).
1. Under Taiwan-IFRSs, TSMC reported: consolidated net income attributable to shareholders of the parent of NT$596,540 million, basic and diluted earnings per share of NT$23.01 in 2021, total assets of NT$3,725,503 million, total liabilities of NT$1,554,770 million, non-controlling interests of NT$2,447 million, and equity attributable to shareholders of the parent of NT$2,168,286 million as of December 31, 2021.
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: consolidated net income attributable to shareholders of the parent of NT$592,359 million, basic and diluted earnings per share of NT$22.84 in 2021, total assets of NT$3,725,302 million, total liabilities of NT$1,573,620 million, non-controlling interest of NT$2,422 million, and equity attributable to shareholders of the parent of NT$2,149,260 million as of December 31, 2021.
3. The major difference between TSMC’s 2021 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. |
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