Page 265 - TSMC 2020 Annual Report

Taiwan Semiconductor Manufacturing Company Limited and Subsidiaries
INTERCOMPANY RELATIONSHIPS AND SIGNIFICANT INTERCOMPANY TRANSACTIONS FOR THE YEAR ENDED DECEMBER 31, 2020
(Amounts in Thousands of New Taiwan Dollars)
No.
Company Name
Counterparty
Nature of Relationship (Note 1)
Financial Statements Item
Intercompany Transactions Amount
Terms (Note 2)
Percentage of Consolidated Net Revenue or Total Assets
Note 1: Note 2:
No. 1 represents the transactions from parent company to subsidiary.
No. 3 represents the transactions between subsidiaries.
The sales prices and payment terms of intercompany sales are not significantly different from those to third parties. For other intercompany transactions, prices and terms are determined in accordance with mutual agreements.
0
TSMC
$
824,139,751 101,467,381 1,390,902 247,235 106,086 735,295
1 2
TSMC China
TSMC Development
TSMC Nanjing WaferTech
3 3
Payables to related parties
Other receivables from related parties Other payables from related parties
697,756 20,710,244 103,033
TSMC North America
1
Net revenue from sale of goods
Receivables from related parties
Other receivables from related parties
Marketing expenses - commission
Research and development expenses
Marketing expenses - commission
Purchases 19,971,901
- - - - - - - - - - - - - - - - - - - - - -
62% 4% - - - - 1% - - - - 1% - - - - - - 1% - 1% -
TSMC Japan TSMC JDC TSMC Europe TSMC China
1 1 1 1
Marketing expenses - commission
Proceeds from acquistion of property, plant and equipment
Payables to related parties
Net revenue from royalties
Purchases 16,933,672
TSMC Nanjing
1
126,162 1,643,070 214,210
TSMC Canada TSMC Technology
1 1
203,209 1,889,906 341,816 2,931,005 444,021 Purchases 8,015,129
WaferTech
1
Research and development expenses Payables to related parties
Proceeds from disposal of property, plant and equipment Other receivables from related parties
Payables to related parties
Research and development expenses
527,134
- 106 -
- 106 -
209,573
TABLE 8