Additional Information of Expenses by Nature (Tables)

12 Months Ended

Dec. 31, 2021

Summary of Additional Information of Expenses by Nature


	Years Ended December 31
	2019		2020		2021
	NT$		NT$		NT$
	(In Millions)		(In Millions)		(In Millions)
a. Depreciation of property, plant and equipment and right-of-use assets

Recognized in cost of revenue	$	256,530.9	$	299,311.4	$	386,103.9
Recognized in operating expenses		24,856.7		25,191.3		27,936.2
Recognized in other operating income and expenses		24.2		35.7		147.6


	$	281,411.8	$	324,538.4	$	414,187.7

b. Amortization of intangible assets

Recognized in cost of revenue	$	3,069.9	$	4,837.7	$	5,574.3
Recognized in operating expenses		2,402.5		2,348.5		2,632.9


	$	5,472.4	$	7,186.2	$	8,207.2

c. Employee benefits expenses

Post-employment benefits
Defined contribution plans	$	2,609.7	$	2,809.5	$	3,711.0
Defined benefit plans		259.6		204.9		192.5

		2,869.3		3,014.4		3,903.5
Other employee benefits		107,115.3		137,803.0		161,043.6

	$	109,984.6	$	140,817.4	$	164,947.1


Employee benefits expense summarized by function
Recognized in cost of revenue	$	64,702.0	$	83,099.0	$	98,012.8
Recognized in operating expenses		45,282.6		57,718.4		66,934.3


	$	109,984.6	$	140,817.4	$	164,947.1

Summary of Accrued Profit Sharing Bonus to Employees

Accrued profit sharing bonus to employees is illustrated below:


	Years Ended December 31
	2019		2020		2021
	NT$		NT$		NT$
	(In Millions)		(In Millions)		(In Millions)
Profit sharing bonus to employees	$	23,165.7	$	34,753.2	$	35,601.5

Summary of Profit Sharing Bonus to Employees and Compensation to Directors

TSMC’s profit sharing bonus to employees and compensation to directors for 2019, 2020 and 2021 had been approved by the Board of Directors of TSMC, as illustrated below:


	Years Ended December 31
	2019		2020		2021
	NT$		NT$		NT$
	(In Millions)		(In Millions)		(In Millions)
Resolution Date of TSMC’s Board of Directors in its meeting		February 11, 2020		February 9, 2021		February 15, 2022
Profit sharing bonus to employees	$	23,165.7	$	34,753.2	$	35,601.5

Compensation to directors	$	360.4	$	509.8	$	487.5