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Additional Information of Expenses by Nature (Tables)

12 Months Ended

Dec. 31, 2023

Summary of Additional Information of Expenses by Nature


	Years Ended December 31
	2021			2022			2023

		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		$	386,103.9		$	399,638.8		$	492,827.4
Recognized in operating expenses			27,936.2			28,850.5			30,097.8
Recognized in other operating income and expenses			147.6			8.9			7.5


		$	414,187.7		$	428,498.2		$	522,932.7

b. Amortization of intangible assets

Recognized in cost of revenue		$	5,574.3		$	6,086.3		$	6,538.1
Recognized in operating expenses			2,632.9			2,669.8			2,720.1


		$	8,207.2		$	8,756.1		$	9,258.2

c. Employee benefits expenses

Post-employment benefits
Defined contribution plans		$	3,711.0		$	4,550.4		$	5,365.5
Defined benefit plans			192.5			208.6			281.4

			3,903.5			4,759.0			5,646.9
Share-based payments
Equity-settled			7.8			302.4			483.0
Cash-settled			-			32.7			61.4

			7.8			335.1			544.4
Other employee benefits			161,035.8			234,367.9			233,517.3


		$	164,947.1		$	239,462.0		$	239,708.6


	Years Ended December 31
	2021			2022			2023

		NT$			NT$			NT$
	(In Millions)			(In Millions)			(In Millions)

Employee benefits expense summarized by function
Recognized in cost of revenue		$	98,012.8		$	139,361.4		$	133,334.7
Recognized in operating expenses			66,934.3			100,100.6			106,373.9


		$	164,947.1		$	239,462.0		$	239,708.6

Summary of Accrued Profit Sharing Bonus to Employees

Accrued profit sharing bonus to employees is illustrated below:


	Years Ended December 31
	2021			2022			2023
	NT$			NT$			NT$
		(In Millions)			(In Millions)			(In Millions)

Profit sharing bonus to employees		$	35,601.5		$	60,702.0		$	50,090.5

Summary of Profit Sharing Bonus to Employees and Compensation to Directors

TSMC’s profit sharing bonus to employees and compensation to directors for 2021, 2022 and 2023 had been approved by the Board of Directors of TSMC, as illustrated below:


	Years Ended December 31
	2021				2022				2023
			NT$				NT$				NT$
	(In Millions)				(In Millions)				(In Millions)

Resolution Date of TSMC’s Board of Directors in its meeting		February 15 , 2022				February 14 , 2023				February 6 , 2024

Profit sharing bonus to employees			$	35,601.5			$	60,702.0			$	50,090.5

Compensation to directors			$	487.5			$	690.1			$	552.0

There is no significant difference between the aforementioned approved amounts and the amount

s c

harged against earnings of 2021, 2022 and 2023, respectively.