Page 291 - TSMC 2022 Annual Report

Taiwan Semiconductor Manufacturing Company Limited and Subsidiaries
INTERCOMPANY RELATIONSHIPS AND SIGNIFICANT INTERCOMPANY TRANSACTIONS FOR THE YEAR ENDED DECEMBER 31, 2022 (Amounts in Thousands of New Taiwan Dollars)
TABLE 8
Percentage of Consolidated Net Revenue or Total Assets
68% 3% - 2% 3%
- - - -
1% - -
2% - - -
- -
- -
- 1%
No.
0
Company Name
TSMC
Counterparty
TSMC North America
JASM
TSMC JDC
TSMC 3DIC
TSMC Europe
TSMC China
TSMC Nanjing
TSMC Technology
WaferTech
TSMC Nanjing
Nature of Relationship (Note 1)
1
1
1
1
1
1
1
1
1
3
Financial Statements Item
Net revenue from sale of goods Receivables from related parties Other receivables from related parties Accrued expenses and other current liabilities Other noncurrent liabilities
Intercompany Transactions Amount
$ 1,538,849,403 171,738,863 6,184,798 98,595,725 142,132,113
Terms (Note 2)
- - - - -
- - - - - - -
- - - -
- -
- -
- -
1
Note 1:
Note 2:
TSMC China
Interest income
Other receivables from related parties
436,902 45,353,940
Other noncurrent assets 6,925,782 Research and development expenses 505,454 Research and development expenses 787,114 Marketing expenses-commission 541,200 Purchases 28,400,454 Marketing expenses-commission 329,166 Payables to related parties 2,296,083
Purchases 43,186,122 Proceeds from disposal of property, plant and equipment 673,945 Gains from disposal of property, plant and equipment 302,234 Payables to related parties 4,105,919
Research and development expenses Payables to related parties
3,653,480 744,620
Purchases 10,336,735 Payables to related parties 855,952
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.
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