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Additional Information of Expenses by Nature (Tables)

12 Months Ended

Dec. 31, 2022

Summary of Additional Information of Expenses by Nature


	Years Ended December 31
	2020		2021		2022
	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	$	299,311.4	$	386,103.9	$	399,638.8
Recognized in operating expenses		25,191.3		27,936.2		28,850.5
Recognized in other operating income and expenses		35.7		147.6		8.9


	$	324,538.4	$	414,187.7	$	428,498.2


	Years Ended December 31
	2020		2021		2022
	NT$		NT$		NT$
	(In Millions)		(In Millions)		(In Millions)
b. Amortization of intangible assets

Recognized in cost of revenue	$	4,837.7	$	5,574.3	$	6,086.3
Recognized in operating expenses		2,348.5		2,632.9		2,669.8


	$	7,186.2	$	8,207.2	$	8,756.1

c. Employee benefits expenses

Post-employment benefits
Defined contribution plans	$	2,809.5	$	3,711.0	$	4,550.4
Defined benefit plans		204.9		192.5		208.6

		3,014.4		3,903.5		4,759.0

Share-based payments
Equity-settled		6.6		7.8		302.4
Cash-settled		—		—		32.7


		6.6		7.8		335.1
Other employee benefits		137,796.4		161,035.8		234,367.9

	$	140,817.4	$	164,947.1	$	239,462.0


Employee benefits expense summarized by function
Recognized in cost of revenue	$	83,099.0	$	98,012.8	$	139,361.4
Recognized in operating expenses		57,718.4		66,934.3		100,100.6


	$	140,817.4	$	164,947.1	$	239,462.0

Summary of Accrued Profit Sharing Bonus to Employees

Accrued profit sharing bonus to employees is illustrated below:


	Years Ended December 31
	2020		2021		2022
	NT$		NT$		NT$
	(In Millions)		(In Millions)		(In Millions)
Profit sharing bonus to employees	$	34,753.2	$	35,601.5	$	60,702.0

Summary of Profit Sharing Bonus to Employees and Compensation to Directors

TSMC’s profit sharing bonus to employees and compensation to directors for 2020, 2021 and 2022 had been approved by the Board of Directors of TSMC, as illustrated below:


	Years Ended December 31
	2020		2021		2022
	NT$		NT$		NT$
	(In Millions)		(In Millions)		(In Millions)
Resolution Date of TSMC’s Board of Directors in its meeting		February 9, 2021		February 15, 2022		February 14, 2023
Profit sharing bonus to employees	$	34,753.2	$	35,601.5	$	60,702.0

Compensation to directors	$	509.8	$	487.5	$	690.1

There is no significant difference between the aforementioned approved amounts and the amounts charged against earnings of 2020, 2021 and 2022, respectively