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Additional Information of Expenses by Nature (Tables)

12 Months Ended

Dec. 31, 2024

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Summary of Additional Information of Expenses by Nature

		Years Ended December 31
		2022												2023												2024
						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						$	399,638.8											$	492,827.4											$	616,390.4
Recognized in operating expenses							28,850.5												30,097.8												37,190.4
Recognized in other operating income and expenses							8.9												7.5												29.7
						$	428,498.2											$	522,932.7											$	653,610.5

		Years Ended December 31
		2022												2023												2024
						NT$												NT$												NT$
						(In Millions)												(In Millions)												(In Millions)
b.  Amortization of intangible assets
Recognized in cost of revenue						$	6,086.3											$	6,538.1											$	6,342.3
Recognized in operating expenses							2,669.8												2,720.1												2,843.8
						$	8,756.1											$	9,258.2											$	9,186.1
c.   Employee benefits expenses
Post-employment benefits
Defined contribution plans						$	4,550.4											$	5,365.5											$	5,932.2
Defined benefit plans							208.6												281.4												275.7
							4,759.0												5,646.9												6,207.9
Share-based payments
Equity-settled							302.4												483.0												1,242.7
Cash-settled							32.7												61.4												403.5
							335.1												544.4												1,646.2
Other employee benefits							234,367.9												233,517.3												293,968.0
						$	239,462.0											$	239,708.6											$	301,822.1
Employee benefits expense summarized by function
Recognized in cost of revenue						$	139,361.4											$	133,334.7											$	163,657.1
Recognized in operating expenses							100,100.6												106,373.9												138,165.0
						$	239,462.0											$	239,708.6											$	301,822.1

Summary of Accrued Profit Sharing Bonus to Employees

Accrued profit sharing bonus to employees is illustrated below:

		Years Ended December 31
		2022												2023												2024
						NT$												NT$												NT$
						(In Millions)												(In Millions)												(In Millions)
Profit sharing bonus to employees						$	60,702.0											$	50,090.5											$	70,296.3

Summary of Profit Sharing Bonus to Employees and Compensation to Directors

TSMC’s profit sharing bonus to employees and compensation to directors for 2022, 2023 and 2024 had been approved by the Board of Directors of TSMC, as illustrated below:

		Years Ended December 31
		2022												2023												2024
						NT$												NT$												NT$
						(In Millions)												(In Millions)												(In Millions)
Resolution Date of TSMC’s Board of Directors in its meeting							February 14,  2023												February 6,  2024												February 12,  2025
Profit sharing bonus to employees						$	60,702.0											$	50,090.5											$	70,296.3
Compensation to directors						$	690.1											$	552.0											$	359.0

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