Page 246 - TSMC 2022 Annual Report

There is no significant difference between the aforementioned approved amounts and the amounts charged against earnings of 2022, 2021 and 2020, respectively.
The information about the appropriations of TSMC’s profit sharing bonus to employees and compensation
to directors is available at the Market Observation Post System website.
30. GOVERNMENTGRANTS
Subsidiaries such as JASM and TSMC Nanjing received subsidies from the governments of Japan and China, respectively, for local plants setup and operation, which were mainly used to subsidize the purchase costs of property, plant and equipment as well as partial costs and expenses incurred from plant construction and production. For the years ended December 31, 2022 and 2021, TSMC received a total of NT$7,051,432 thousand and NT$827,917 thousand as government grants respectively.
31. CASH FLOW INFORMATION
a. Non-cash transactions
Additions of financial assets at FVTOCI
Exchange of equity instruments
Changes in accrued expenses and other current liabilities
Payments for acquisition of financial assets at FVTOCI
Disposal of financial assets at FVTOCI Changes in other financial assets Exchange of equity instruments
Proceeds from disposal of financial assets at FVTOCI
Additions of property, plant and equipment
Changes in other financial assets
Exchange of assets
Changes in payables to contractors and equipment suppliers Changes in accrued expenses and other current liabilities Transferred to initial carrying amount of hedged items Capitalized interests
Payments for acquisition of property, plant and equipment
Years Ended December 31
$
$ $
$ $
$
2022
45,126,181 - 9,440,544
54,566,725
43,130,926 1,832,441 -
44,963,367
1,139,892,108 5,730,104
(275,564) (60,638,244)
630,594 -
(2,666,868) 1,082,672,130
$
$ $
$ $
$
2021
253,613,917
(106,185)
2,380,947
255,888,679
251,201,439 3,509,283
(106,185) 254,604,537
835,406,296 1,933,965
(3,256,517) 5,153,380 -
(41,416) -
839,195,708
Additions of intangible assets
Changes in other financial assets
Changes in accrued expenses and other current liabilities
Payments for acquisition of intangible assets
$ 7,535,092 7,584
(588,350)
$ 6,954,326
$ 9,318,478 2,950
(280,677)
$ 9,040,751
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