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Related Party Transactions | 12 Months Ended
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Dec. 31, 2023
Text Block [Abstract] |
Related Party Transactions |
34. | RELATED PARTY TRANSACTIONS
Intercompany balances and transactions between TSMC and its subsidiaries, which are related parties of TSMC, have been eliminated upon consolidation; therefore, those items are not disclosed in this note. The following is a summary of significant transactions between the Company and other related parties:
| a. | Related party name and categories
Related Party Name |  | Related Party Categories
GUC |  | Associates
VIS |  | Associates
SSMC |  | Associates
Xintec |  | Associates
| b. | Net revenue
|  |  |  | Years Ended December 31 |
|  |  |  | 2021 |  |  | 2022 |  |  | 2023 |
|  |  |  | NT$ |  |  | NT$ |  |  | NT$ |
|  |  |  | (In Millions) |  |  | (In Millions) |  |  | (In Millions) |
Item |  | Related Party Categories |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net revenue from sale of goods |  | Associates |  |  |  |  |  | $ | 8,475.9 |  |  |  |  |  |  |  |  |  |  | $ | 15,351.5 |  |  |  |  |  |  |  |  |  |  | $ | 13,406.0 |  |  |  |  |
| c. | Purchases
|  | Years Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Related Party Categories |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Associates |  |  |  |  |  | $ | 7,569.8 |  |  |  |  |  |  |  |  |  |  | $ | 6,423.9 |  |  |  |  |  |  |  |  |  |  | $ | 4,562.2 |  |  |  |  |
| d. | Receivables from related parties
|  |  |  |  |  | December 31, 2022 |  |  | December 31, 2023 |
|  |  |  |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Item |  | Related Party Name |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Receivables from related parties |  | GUC |  |  |  |  |  |  |  | $ | 1,471.4 |  |  |  |  |  |  |  |  |  |  | $ | 514.8 |  |  |  |  |
| Xintec |  |  |  |  |  |  |  |  | 112.6 |  |  |  |  |  |  |  |  |  |  |  | 109.6 |  |  |  |  |
|  |  |  |  |  |  |  |  |  | $ | 1,584.0 |  |  |  |  |  |  |  |  |  |  | $ | 624.4 |  |  |  |  |
Other receivables from related parties |  | SSMC |  |  |  |  |  |  |  | $ | 68.3 |  |  |  |  |  |  |  |  |  |  | $ | 58.1 |  |  |  |  |
| VIS |  |  |  |  |  |  |  |  | 0.7 |  |  |  |  |  |  |  |  |  |  |  | 13.8 |  |  |  |  |
|  |  |  |  |  |  |  |  |  | $ | 69.0 |  |  |  |  |  |  |  |  |  |  | $ | 71.9 |  |  |  |  |
| e. | Payables to related parties
|  |  |  |  |  | December 31, 2022 |  |  | December 31, 2023 |
|  |  |  |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Item |  | Related Party Name |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Payables to related parties |  | Xintec |  |  |  |  |  |  |  | $ | 1,047.4 |  |  |  |  |  |  |  |  |  |  | $ | 1,020.2 |  |  |  |  |
|  | SSMC |  |  |  |  |  |  |  |  | 386.0 |  |  |  |  |  |  |  |  |  |  |  | 457.3 |  |  |  |  |
|  | VIS |  |  |  |  |  |  |  |  | 190.6 |  |  |  |  |  |  |  |  |  |  |  | 66.7 |  |  |  |  |
|  | Others |  |  |  |  |  |  |  |  | 18.6 |  |  |  |  |  |  |  |  |  |  |  | 22.1 |  |  |  |  |
|  |  |  |  |  |  |  |  |  | $ | 1,642.6 |  |  |  |  |  |  |  |  |  |  | $ | 1,566.3 |  |  |  |  |
| f. | Accrued expenses and other current liabilities
|  |  |  |  |  | December 31, 2022 |  |  | December 31, 2023 |
|  |  |  |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Item |  | Related Party Categories |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contract liabilities |  | Associates |  |  |  |  |  |  |  | $ | 1,075.7 |  |  |  |  |  |  |  |  |  |  | $ | 1,666.1 |  |  |  |  |
| g. | Others
|  |  |  |  |  |  | Years Ended December 31 |
|  |  |  |  |  |  | 2021 |  |  | 2022 |  |  | 2023 |
|  |  |  |  |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |  |  | NT$ (In Millions) |
Item |  | Related Party Categories |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Manufacturing expenses |  | Associates |  |  |  |  |  |  |  |  |  | $ | 5,459.9 |  |  |  |  |  |  |  |  |  |  | $ | 6,011.5 |  |  |  |  |  |  |  |  |  |  | $ | 5,043.5 |  |  |  |  |
The sales prices and payment terms to related parties were not significantly different from those of sales to third parties. For other related party transactions, price and terms were determined in accordance with mutual agreements. The Company leased factory and office from associates. The lease terms and prices were both determined in accordance with mutual agreements. The rental expenses were paid to associates monthly; the related expenses were both classified under manufacturing expenses.
| h. | Compensation of key management personnel
The compensation to directors and other key management personnel were as follows:
|  | Years Ended December 31 |
|  | 2021 |  |  | 2022 |  |  | 2023 |
|  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |  |  |  |  |  | NT$ |  |  |  |
|  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |  |  |  |  |  | (In Millions) |  |  |  |
Short-term employee benefits |  |  |  |  |  | $ | 2,886.8 |  |  |  |  |  |  |  |  |  |  | $ | 4,369.1 |  |  |  |  |  |  |  |  |  |  | $ | 3,492.3 |  |  |  |  |
Post-employment benefits |  |  |  |  |  |  | 2.9 |  |  |  |  |  |  |  |  |  |  |  | 3.0 |  |  |  |  |  |  |  |  |  |  |  | 3.9 |  |  |  |  |
Share-based payments |  |  |  |  |  |  | - |  |  |  |  |  |  |  |  |  |  |  | 286.2 |  |  |  |  |  |  |  |  |  |  |  | 525.8 |  |  |  |  |
|  |  |  |  |  | $ | 2,889.7 |  |  |  |  |  |  |  |  |  |  | $ | 4,658.3 |  |  |  |  |  |  |  |  |  |  | $ | 4,022.0 |  |  |  |  |
The compensation to directors and other key management personnel were determined by the Compensation and People Development Committee of TSMC in accordance with the individual performance and market trends.

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