XML 79 R46.htm IDEA: XBRL DOCUMENT v3.25.1
Summary of Material Accounting Policy Information (Tables)
 12 Months Ended
Dec. 31, 2024
Texts 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,
2023
December 31,
2024
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)
 
 
                   
Percentage of Ownership
     
Name of Investor
   
Name of Investee
   
Main Businesses and Products
   
Establishment
and Operating
Location
   
December 31,
2023
   
December 31,
2024
   
Note
TSMC
   
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%          -  
  
VisEra Technologies Company Ltd. (VisEra Tech)
   
Research, design, development, manufacturing, sales, packaging and test of color filter
        Hsinchu, Taiwan        67%          67%          c)  
  
TSMC Arizona Corporation (TSMC Arizona)
   
Manufacturing, sales and testing of integrated circuits and other semiconductor devices
        Phoenix, Arizona, U.S.A.        100%          100%          -  
  
Japan Advanced Semiconductor Manufacturing, Inc. (JASM)
   
Manufacturing, sales and testing of integrated circuits and other semiconductor devices
        Kumamoto, Japan        71%          73%          d)  
  
European Semiconductor Manufacturing Company (ESMC) GmbH (ESMC)
   
Manufacturing, sales and testing of integrated circuits and other semiconductor devices
        Dresden, Germany        100%          70%          e)  
  
VentureTech Alliance Fund II, L.P. (VTAF II)
   
Investing in technology start-up companies
        Cayman Islands        98%          98%          b), f)  
  
VentureTech Alliance Fund III, L.P. (VTAF III)
   
Investing in technology start-up companies
        Cayman Islands        98%          98%          b), f)  
  
Emerging Fund, L.P. (Emerging Fund)
   
Investing in technology start-up companies
        Cayman Islands        99.9%          99.9%          b)  
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%          b), f)  
TSMC Development
   
TSMC Washington, LLC (TSMC Washington)
   
Manufacturing, sales and testing of integrated circuits and other semiconductor devices
        Washington, U.S.A.        100%          100%          -  
 
  Note a:
This is an immaterial subsidiary for which the consolidated financial statements are neither reviewed nor audited by the Company’s independent auditors.
 
  Note b:
This is an immaterial subsidiary for which the consolidated financial statements for the year ended, are audited by the Company’s independent auditors.
 
  Note c:
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 d:
JASM has increased its capital and converted its preferred shares to common shares in July 2024. The increase in capital resulted in changes in shareholding rights from 71% to 73% and voting rights from 81% to 73%, 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:
VTAF II, VTAF III and Growth Fund are under liquidation procedures.