Page 202 - TSMC 2022 Annual Report

fair value of the consideration paid or received is recognized directly in equity and attributed to shareholders of the parent.
When the Company loses control of a subsidiary, a gain or loss is recognized in profit or loss and is calculated as the difference between:
a. the aggregate of the fair value of consideration received and the fair value of any retained interest at the date when control is lost; and
b. the previous carrying amount of the assets (including goodwill), and liabilities of the subsidiary and any non-controlling interest.
The Company shall account for all amounts recognized in other comprehensive income in relation to the subsidiary on the same basis as would be required if the Company had directly disposed of the related assets and liabilities.
The fair value of any investment retained in the former subsidiary at the date when control is lost is regarded as the cost on initial recognition of an investment in an associate.
The subsidiaries in the consolidated financial statements
The detail information of the subsidiaries at the end of reporting period was as follows:
Establishment and Operating Location
San Jose, California, U.S.A.
Amsterdam, the Netherlands Yokohama, Japan
Yokohama, Japan
Yokohama, Japan
Seoul, Korea
Tortola, British Virgin Islands
Tortola, British Virgin Islands
Shanghai, China Nanjing, China Hsin-Chu, Taiwan
Phoenix, Arizona, U.S.A.
Kumamoto, Japan
Cayman Islands Cayman Islands Cayman Islands
Percentage of Ownership
Name of Investor
TSMC
Name of Investee
TSMC North America
TSMC Europe B.V. (TSMC Europe)
TSMC Japan Limited (TSMC Japan)
TSMC Design Technology Japan, Inc. (TSMC JDC)
TSMC Japan 3DIC R&D Center, Inc. (TSMC 3DIC)
TSMC Korea Limited (TSMC Korea)
TSMC Partners, Ltd. (TSMC Partners)
TSMC Global, Ltd. (TSMC Global)
TSMC China Company Limited (TSMC China)
TSMC Nanjing Company Limited (TSMC Nanjing)
VisEra Technologies Company Ltd. (VisEra Tech)
TSMC Arizona Corporation (TSMC Arizona)
Japan Advanced Semiconductor Manufacturing, Inc. (JASM)
VentureTech Alliance Fund II, L.P. (VTAF II)
VentureTech Alliance Fund III, L.P. (VTAF III)
Emerging Fund L.P. (Emerging Fund)
Main Businesses and Products
Sales and marketing of integrated circuits and other semiconductor devices
Customer service and supporting activities
Customer service and supporting activities
Engineering support activities
Engineering support activities
Customer service and supporting activities
Investing in companies involved in the semiconductor design and manufacturing, and other investment activities
Investment activities
Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices
Manufacturing, sales, testing and computer-aided design of integrated circuits and other semiconductor devices
Research, design, development, manufacturing, sales, packaging and test of color filter
Manufacturing, sales and testing of integrated circuits and other semiconductor devices
Manufacturing, sales, testing and computer aided design of integrated circuits and other semiconductor devices
Investing in technology start-up companies
Investing in technology start-up companies
Investing in technology start-up companies
December 31, 2022
100%
100% 100% 100% 100% 100% 100%
100% 100%
100% 68%
100% 71%
98%
98% 99.9%
December 31, 2021
100%
100% 100% 100% 100% 100% 100%
100% 100%
100% 73%
100% 100%
98%
98% 99.9%
Note
-
a) a) a) a) a) a)
- -
- b)
c) a), d)
a) a) a)
(Continued)
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