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.

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.

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

Q: 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.

Q: 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.

Published Apr 16, 2026 9:00 AM ・ Updated Jun 17, 2026 3:34 PM ・ 4 min read ・ Source: PR Times

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.

1. Date of occurrence: 2026/04/16 2. Financial reporting year/quarter: 2025 3. Accounting principle adopted for listed securities in the home country (in Chinese): International Financial Reporting Standards (IFRS) approved and effective in Taiwan. 4. Differences in financial information for listed securities in the home country and their amounts (in Chinese): Consolidated net profit attributable to owners of the parent: NT$1,717,883 million Basic and diluted earnings per share after tax: NT$66.26 and NT$66.25 respectively Total assets: NT$7,933,024 million Total liabilities: NT$2,472,229 million Non-controlling interests: NT$41,199 million Equity attributable to owners of the parent: NT$5,419,596 million 5. Accounting principle adopted for securities issued overseas (in Chinese): International Financial Reporting Standards (IFRS) issued and effective by the International Accounting Standards Board (IASB). 6. Differences in financial information for securities issued overseas and their amounts (in Chinese): In the English annual report (Form 20-F) filed with the US SEC: Consolidated net profit attributable to owners of the parent: NT$1,697,604 million Basic and diluted earnings per share: NT$65.47 Total assets: NT$7,932,843 million Total liabilities: NT$2,536,623 million Non-controlling interests: NT$41,181 million Equity attributable to owners of the parent: NT$5,355,039 million 7. Reason for differences (in Chinese): The differences in accounting principles used for preparing financial reports in Taiwan and the US are mainly due to the different timing of recognition of deferred income tax on retained earnings. 8. Other matters to be notified: None.

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Source: PR Times
Category: News

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

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