XML 71 R44.htm IDEA: XBRL DOCUMENT v3.24.1.u1
Summary of Material Accounting Policy Information (Tables)
 12 Months Ended
Dec. 31, 2023
Text Block [Abstract]  
Detail Information of Subsidiaries
                   
Percentage of Ownership
     
Name of Investor
   
Name of Investee
   
Main Businesses and Products
   
Establishment
and Operating Location
   
December 31,
2022
   
December 31,
2023
   
Note
 
TSMC
   
 
TSMC North America
   
 
Sales and marketing of integrated circuits and other semiconductor devices
   
 
San Jose, California, U.S.A.
   
 
100%
   
 
100%
   
 
-
  
TSMC Europe B.V. (TSMC Europe)
   
Customer service and supporting activities
    Amsterdam, the
Netherlands		    100%    100%    a)
  
TSMC Japan Limited (TSMC Japan)
   
Customer service and supporting activities
   
Yokohama, Japan
    100%    100%    a)
  
TSMC Design Technology Japan, Inc. (TSMC JDC)
   
Engineering support activities
   
Yokohama, Japan
    100%    100%    a)
  
TSMC Japan 3DIC R&D Center, Inc. (TSMC 3DIC)
   
Engineering support activities
   
Yokohama, Japan
    100%    100%    a)
  
TSMC Korea Limited (TSMC Korea)
   
Customer service and supporting activities
   
Seoul, Korea
    100%    100%    a)
  
TSMC Partners, Ltd. (TSMC Partners)
   
Investing in companies involved in the semiconductor design and manufacturing, and other investment activities
    Tortola, British Virgin
Islands		    100%    100%    -
  
TSMC Global, Ltd. (TSMC Global)
   
Investment activities
    Tortola, British Virgin
Islands		    100%    100%    -
  
TSMC China Company Limited (TSMC China)
   
Manufacturing, sales, testing and
computer-aided design of integrated
circuits and other semiconductor devices
    Shanghai, China    100%    100%    -
  
TSMC Nanjing Company Limited (TSMC Nanjing)
   
Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices
    Nanjing, China    100%    100%    -
 
 
                   
Percentage of Ownership
     
Name of Investor
   
Name of Investee
   
Main Businesses and Products
   
Establishment
and Operating Location
   
December 31,
2022
   
December 31,
2023
   
Note
 
TSMC
   
 
VisEra Technologies Company Ltd. (VisEra Tech)
   
 
Research, design, development, manufacturing, sales, packaging and test of color filter
   
 
Hsin-Chu, Taiwan
     
 
 
 
68%
 
 
     
 
 
 
67%
 
 
   
 
b)
 
 
  
TSMC Arizona Corporation (TSMC Arizona)
   
Manufacturing, sales and testing of integrated circuits and other semiconductor devices
    Phoenix, Arizona, U.S.A.        100%          100%      c)  
  
Japan Advanced Semiconductor Manufacturing, Inc. (JASM)
   
Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices
    Kumamoto, Japan        71%          71%      d)  
  
European Semiconductor Manufacturing Company (ESMC) GmbH (ESMC)
   
Manufacturing, sales and testing of integrated circuits and other semiconductor devices
    Dresden, Germany        -          100%      a), e)  
  
VentureTech Alliance Fund II, L.P. (VTAF II)
   
Investing in technology start-up companies
    Cayman Islands        98%          98%      a)  
  
VentureTech Alliance Fund III, L.P. (VTAF III)
   
Investing in technology start-up companies
    Cayman Islands        98%          98%      a)  
  
Emerging Fund L.P. (Emerging Fund)
   
Investing in technology start-up companies
    Cayman Islands        99.9%          99.9%      a)  
TSMC Partners
   
TSMC Development, Inc. (TSMC Development)
   
Investing in companies involved in semiconductor manufacturing
    Delaware, U.S.A.        100%          100%      -  
  
TSMC Technology, Inc. (TSMC Technology)
   
Engineering support activities
    Delaware, U.S.A.        100%          100%      a)  
  
TSMC Design Technology Canada Inc. (TSMC Canada)
   
Engineering support activities
    Ontario, Canada        100%          100%      a)  
VTAF III
   
Growth Fund Limited (Growth Fund)
   
Investing in technology start-up companies
    Cayman Islands        100%          100%      a)  
TSMC Development
   
TSMC Washington, LLC (TSMC Washington)
   
Manufacturing, sales and testing of integrated circuits and other semiconductor devices
    Washington, U.S.A.        100%          100%      f)  
 
  Note a:
This is an immaterial subsidiary for which the consolidated financial statements are not audited by the Company’s independent auditors.
 
  Note b:
As VisEra’s employees continue to exercise their employee share options, TSMC’s ownership in VisEra continues to decline. This transaction was accounted for as an equity transaction since the transaction did not change TSMC’s control over VisEra.
 
  Note c:
Under the terms of the development agreement entered into between TSMC Arizona and the City of Phoenix, the City of Phoenix commits approximately US$205 million toward various public infrastructure projects in the area of the proposed manufacturing facility, conditioned on TSMC Arizona’s achieving a minimum project scale with defined spending and job-creation thresholds.
 
  Note d:
TSMC’s shareholding and the proportion of voting rights in JASM are 71% and 81%, respectively.
 
  Note e:
ESMC was established in June 2023. TSMC sold its 10% shares to Robert Bosch GmbH, Infineon Technologies AG and NXP Semiconductors N.V. in January 2024, respectively. After selling shares, TSMC’s shareholding in ESMC decreased from 100% to 70%. This transaction was accounted for as an equity transaction since the transaction did not change TSMC’s control over ESMC.
 
  Note f:
WaferTech, LLC was renamed to TSMC Washington, LLC in December 2023.