What is the main reason for the differences in TSMC's financial reports prepared in Taiwan and the US?

The differences are mainly due to the different timing of recognition of deferred income tax on retained earnings.

Which accounting principles are adopted for TSMC's listed securities in its home country?

TSMC adopted the International Financial Reporting Standards (IFRS) approved and effective in Taiwan.

What was the consolidated net profit attributable to owners of the parent reported in the home country for 2025?

The consolidated net profit attributable to owners of the parent was NT$1,717,883 million for the home country.

What was the consolidated net profit attributable to owners of the parent filed with the US SEC?

The consolidated net profit attributable to owners of the parent filed with the US SEC was NT$1,697,604 million.

When did the occurrence of this financial reconciliation announcement take place according to the report?

The date of occurrence for this financial reconciliation announcement was April 16, 2026.

AI News NQ Analysis

TSMC Announces Reconciliation of Differences in Overseas Financial Reporting Due to Inconsistent Accounting Principles

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AI Summary (NQ-processed)

TSMC disclosed the differences between accounting principles applied in Taiwan and the US for its 2025 financial reporting, primarily due to the varying recognition timing of deferred income tax on retained earnings. The report details figures for net profit, EPS, assets, and liabilities under both accounting standards.

AI Analysis

Frequently Asked Questions

Q: What is the main reason for the differences in TSMC's financial reports prepared in Taiwan and the US?: A: The differences are mainly due to the different timing of recognition of deferred income tax on retained earnings.
Q: Which accounting principles are adopted for TSMC's listed securities in its home country?: A: TSMC adopted the International Financial Reporting Standards (IFRS) approved and effective in Taiwan.
Q: What was the consolidated net profit attributable to owners of the parent reported in the home country for 2025?: A: The consolidated net profit attributable to owners of the parent was NT$1,717,883 million for the home country.
Q: What was the consolidated net profit attributable to owners of the parent filed with the US SEC?: A: The consolidated net profit attributable to owners of the parent filed with the US SEC was NT$1,697,604 million.
Q: When did the occurrence of this financial reconciliation announcement take place according to the report?: A: The date of occurrence for this financial reconciliation announcement was April 16, 2026.